When changing cantons, do I have to pay taxes to both countries?

No. The income tax at source is only withheld in Switzerland, in the canton where you work. Italy avoids double taxation through the foreign tax credit (CE framework, model 730). The change of canton does not alter this principle: it remains a Swiss' monist 'taxation, without any double levy. All exemption funds (€7,500 or €10,000) follow the border crossing regardless of the canton.

How long does it take for administrative communication between cantons?

Typically 2-4 weeks for revocation from the old canton and activation in the new one. During the lag, you may receive two paychecks: one from the old canton (termination) and one from the new canton (start). Keep all the coupons for the annual reconciliation with INPS and the Revenue Agency. No penalty or contribution delay if documentation is complete.

If I change from Ticino to Grisons, does my exemption (€7,500 or €10,000) remain valid?

Yes. If you are an 'old' frontier worker (already occupied before 17 July 2023), the exemption of €7,500 persists with a transitional regime until 2033, regardless of the canton change. New frontier workers receive a deductible of €10,000. Continuity is guaranteed by Law 83/2023 and the Italian-Swiss Convention. No 'resetting' or recalculation takes place between different cantons.

What happens if I also transfer my residence to Italy during the canton change?

The Italian tax residence is managed by the Municipality (registry office). If you transfer residence, notify the Municipality and then the Revenue Agency (form AA9/12). The G permit remains linked to the Swiss workplace, not the Italian residence — there is no regulatory conflict. The 1976 Italian-Swiss Convention provides that income from work is taxable in Switzerland regardless of Italian residence.

Do I have to sign up for LAMal when I change cantons?

You have the right of option, not an automatic obligation. You can choose to stay in the Italian SSN (CMI) or join the Swiss LAMal. The choice must be made within 30 days of the start of the new assignment at the new employer and the Graubünden Sick Fund. LAMal adult deductibles range from CHF 300 to CHF 2,500 per year. If you stay in Italy, you do not pay Swiss LAMal contributions.

Frontier changes canton: the tax implications (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 3 September 2026

Frontalier transitioning to Grisons: permit and tax adjustments

Canton change = new taxation, modified G permit and different commuter costs. Practical guide for border workers in transition between Ticino and Grisons.

Context

In brief

Changing canton requires modification of the G permit and notification to SECO and the destination canton
Withholding tax remains exclusively in Switzerland (no double taxation)
Old cross-border workers keep the €7,500 exemption until 2033; new ones receive a €10,000 allowance

Key facts

What: Change of canton of work for cross-border workers (e.g., Ticino → Grisons) and administrative procedures
When: From 1 January 2024 (new Cross-Border Workers Agreement in force)
Where: From Canton Ticino to Grisons or other Swiss cantons
Who: Cross-border workers regulated by Law 83 of 13 June 2023
Amount: Withholding tax retained solely in Switzerland; exemption €7,500 (old) or €10,000 (new)
Legislation: New Cross-Border Workers Agreement (23 December 2020, Italian-Swiss Convention 9 December 1976)

Changing the canton of work for an Italian cross-border worker is not a simple contractual modification. It involves revisions to the G permit, adjustments to withholding tax, and checks on administrative deadlines with the competent authorities. Unlike what is sometimes assumed, the withholding tax on employment income remains exclusively in Switzerland. There is no 'double taxation in both countries': Italy avoids double taxation by using the foreign tax credit in the CE section of the income tax return (model 730).

The transition between cantons involves administrative searches with SECO (Swiss State Secretariat for Economic Affairs), USTAT (Ticino Statistical Office), and the competent cantonal tax administrations, especially to verify communication times. From 1 January 2024, the procedures for this transition are formalized according to the regulatory framework of Law 83 of 13 June 2023.

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Operational details

The change of canton is not instantaneous from a tax and administrative point of view. Communication to the new canton and cancellation of registration in the previous canton require a lag of 1-3 months, depending on the speed of the cantonal authorities. During this transitional period, the cross-border worker may receive two pay slips: one from the old canton (with termination of the relationship) and one from the new canton (with start of employment). It is essential to keep all pay slips from both periods for the annual declaration: the INPS and the Italian Revenue Agency will have to reconcile the periods of employment in order to avoid double deductions or contribution gaps.

Variations in cantonal taxation between Ticino and Grisons

The cantonal withholding tax rates vary considerably between Ticino and Grisons. Although both are Swiss cantons, the cantonal withholding tax can differ by 2-3 percentage points, at the same gross income. A cross-border worker moving from Ticino to Grisons does not experience 'double taxation': the new canton simply applies its rate from the first day of employment. No 'retroactive recovery' from the old canton.

However, variations in local allowances or in the calculation of pension contributions (AVS/AI/IPG for employee: 5.3%; AD/AC: 1.1%; LAINF: 0.7-1.5%; LPP for age group from 25 years: 7-18%) can affect the net pay slip. The SUVA (Swiss National Accident Insurance Institute) has a standardized national taxation, while the LPP (professional pension insurance) is managed by cantonal funds: the new employer in Grisons may have an LPP fund with slightly different rates compared to the previous Ticino fund.

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Key points

Administrative checklist: step-by-step cantonal change

1. Communication to the new employer (Grisons): The new Swiss employer (Grisons) must submit a G permit request and a notice of employment to the SECO and the competent cantonal authority. This communication is the responsibility of the employer, not the cross-border commuter, but the commuter must ensure that the employer is aware of the procedure and deadlines.

2. Revocation of the G permit from the old canton (Ticino): Simultaneously, the previous Ticino employer communicates the termination of the employment relationship to the Ticino authorities. The revocation is automatic if the relationship ends, but it may take 2-4 weeks to be processed by the cantonal administrations.

3. Notification to INPS: The new Swiss employer notifies INPS (Italian side) of the cantonal change within the legal deadlines. In Italy, this notification is made through the 'Visura INPS' form or equivalent, to ensure the continuity of pension contributions.

4. Update with the Tax Agency: If the cross-border commuter has changed their Italian tax residence (e.g., moving residence), they must notify the municipality of residence (registry office) and subsequently the Tax Agency through the 'AA9/12' form or equivalent.

5. Verification of the exemption threshold: If the cross-border commuter is an 'old cross-border commuter' (employed before July 17, 2023), they retain the €7,500 exemption with a transitional regime until 2033. If they are a 'new cross-border commuter', the threshold is €10,000. This information should be verified with the new employer and the Grisons cantonal administration.

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Frequently Asked Questions

When changing cantons, do I have to pay taxes to both countries?: No. The income tax at source is only withheld in Switzerland, in the canton where you work. Italy avoids double taxation through the foreign tax credit (CE framework, model 730). The change of canton does not alter this principle: it remains a Swiss' monist 'taxation, without any double levy. All exemption funds (€7,500 or €10,000) follow the border crossing regardless of the canton.
How long does it take for administrative communication between cantons?: Typically 2-4 weeks for revocation from the old canton and activation in the new one. During the lag, you may receive two paychecks: one from the old canton (termination) and one from the new canton (start). Keep all the coupons for the annual reconciliation with INPS and the Revenue Agency. No penalty or contribution delay if documentation is complete.
If I change from Ticino to Grisons, does my exemption (€7,500 or €10,000) remain valid?: Yes. If you are an 'old' frontier worker (already occupied before 17 July 2023), the exemption of €7,500 persists with a transitional regime until 2033, regardless of the canton change. New frontier workers receive a deductible of €10,000. Continuity is guaranteed by Law 83/2023 and the Italian-Swiss Convention. No 'resetting' or recalculation takes place between different cantons.
What happens if I also transfer my residence to Italy during the canton change?: The Italian tax residence is managed by the Municipality (registry office). If you transfer residence, notify the Municipality and then the Revenue Agency (form AA9/12). The G permit remains linked to the Swiss workplace, not the Italian residence — there is no regulatory conflict. The 1976 Italian-Swiss Convention provides that income from work is taxable in Switzerland regardless of Italian residence.
Do I have to sign up for LAMal when I change cantons?: You have the right of option, not an automatic obligation. You can choose to stay in the Italian SSN (CMI) or join the Swiss LAMal. The choice must be made within 30 days of the start of the new assignment at the new employer and the Graubünden Sick Fund. LAMal adult deductibles range from CHF 300 to CHF 2,500 per year. If you stay in Italy, you do not pay Swiss LAMal contributions.