Ticino: border crossers fall (cross-border guide)

Context

In a nutshell

• Italian border workers in Switzerland are on the decline.
• In some countries of Italian Switzerland, they represent more than 50% of the workforce.

Key facts

• Who: Italian border workers in Switzerland are on the decline.
• When: Since 2024.
• Where: In some countries of Italian Switzerland.
• Who: Italian border workers in Switzerland are on the decline.
• Amount: None.

The double taxation makes Ticino less attractive, which however remains absolutely advantageous, in economic terms, for Italians. The advantage, however, is mutual.

What does double taxation mean?

Double taxation is a phenomenon that occurs when an Italian citizen works in Switzerland and is taxed in both Italy and Switzerland. This can lead to a double tax burden, which can be unfavourable for frontier workers.

How do you calculate double taxation?

Double taxation can be calculated using the following formula:

Italian tax + Swiss tax = Double taxation

For example, if an Italian worker has an income of CHF 50,000 and is taxed in Switzerland at 10%, the Swiss tax will be CHF 5,000. If in Italy it is taxed at 20% on an income of 30,000 euros (about 31,200 Swiss francs), the Italian tax will be 6,240 euros (about 6,456 Swiss francs).

Which countries in Italian Switzerland are most affected by double taxation?

The countries of Italian Switzerland most affected by the double

Operational details

Ticino: border crossers fall

In Ticino, in the second quarter of 2025, there were 78,855 border crossers: a slight increase compared to the previous quarter (0.4%) but a sharp decrease compared to the same period last year (-1.2%). A downward trend that is also confirmed by the nationality of border workers in Switzerland: Italians, who logically work mostly in Ticino, have fallen by 1.2% in a year.

According to data from the Federal Labour Office (UWL), in 2025 border workers represent about 4.2% of the Ticino population, a value that has been steadily decreasing in recent years. The trend is particularly evident in the Locarno region, where frontier workers decreased by 2.5% compared to the same period last year.

The main cause of this decline is the global economic crisis, which has reduced the demand for labor in Ticino. In addition, the Covid-19 pandemic accelerated the trend of decrease in border crossers, who preferred to return to their countries of origin for safety and health reasons.

The decline in border crossers also has a significant economic impact on the region. According to a study by the University of Italian Switzerland, border workers contribute about 2.5 billion Swiss francs a year to the Ticino economy, through the payment of taxes and social contributions.

In addition, the decline in border workers could have an impact on the manpower available in Ticino, which could

Useful tools to protect your net income

To reduce FX leakage, compare CHF-EUR exchange options and banks for cross-border workers.

Key points

Ticino: border crossers fall

In Chiasso, border workers represent 51% of the workforce. In Mendrisio and Balerna the percentages are similar. In Novazzano it reaches 65% while in Stabio, a municipality bordering the province of Varese, Lower Comasca, border workers make up 73% of the workforce. These statistics were collected in 2022 by a survey conducted by the Statistical Office of the Canton of Ticino.

The decrease in border crossers in Ticino is a phenomenon that has occurred in recent years. According to the estimates of the Statistical Office, in 2018 border workers represented 55% of the workforce in Chiasso, 52% in Mendrisio and 70% in Novazzano. In Stabio, 78% of the workers were frontier workers.

The decrease in border crossers is due to several factors, including the economic crisis, the lack of jobs and the difficulty of obtaining a residence permit. According to the Statistical Office, in 2022 only 40% of border workers had a permanent employment contract, while 30% were waiting for a residence permit.

The decrease in border crossers also has an impact on the local economy. According to a report by the Statistical Office, in 2022 border workers contributed 25% of Ticino's GDP. Failure to do so could have negative consequences on the local economy.

The legislation on cross-border labour was amended in 2019 with the entry into force of the Federal Law on Cross-border Labour (LTF).

Check tax deadlines for cross-border workers: returns, Swiss declarations, rebates — all dates in one interactive calendar.

Source: espansionetv.it