What is the G Leave and who can have it?

The G Permit is the work authorization for border workers who reside in Italy and work in Switzerland. It can be obtained by an Italian citizen with a regular employment contract in Ticino (indefinite or long-term). It is issued by the Swiss SEM (Secretariat of State for Migration) at the request of the employer and has a renewable annual validity. The release takes about 2-8 weeks and the consent of the canton of Ticino.

How does double taxation between Italy and Switzerland work?

Switzerland withholds tax at source directly on the paycheck (there is no parallel taxation in Italy on the same income source). Italy recognises a tax credit in the EC framework of declaration 730, on the basis of the Italian-Swiss Convention of 9 December 1976. In practice, the employee pays taxes only in Switzerland, but must declare income in Italy to recover the tax credit and avoid double penalties.

How much do Swiss social contributions cost and how do they affect the paycheck?

Swiss social contributions are mandatory: AVS (old age/disability) 5.3%, LAINF (accidents) 0.7-1.5%, LPP (occupational pension) 7-18% based on age (from 25 years). Added together, they amount to about 14-25% of the gross paycheck. The New Frontier Agreement 2024 introduced deductibles of 7,500 euros (previous frontiers) or 10,000 euros (new) that reduce the Swiss taxable amount and therefore the actual contributions.

What are the main changes of the New Frontier Agreement 2024?

The New Frontier Agreement, in force since 1 January 2024, introduced deductibles on frontier work income. Border workers already in service before 17 July 2023 benefit from 7,500 euros exempt from tax under the transitional regime until 2033. The new frontier workers have a deductible of 10,000 euros. These deductibles reduce the Swiss taxable amount and the net amount improves directly in the paycheck, representing a significant tax benefit.

Living in Menaggio, working in Ticino: border workers (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 29 August 2026

Lake Como viewed from Menaggio with Swiss mountains in the background, Como-Ticino frontier landscape

How to move to Menaggio and work in Ticino as a border worker: G Permit, taxation, double taxation, refunds and Swiss social contributions.

Context

In a nutshell

Permit G: main authorization to work in Ticino as an Italian resident
Double taxation: Switzerland withholds tax, Italy recognizes tax credit (EC framework 730)
Menaggio: border lake municipality on Lake Como
Compulsory Swiss social contributions: AVS 5.3%, LPP 7-18% by age group

Key facts

What: Living in Menaggio (Como, Italy) and working in Ticino (Switzerland) as a border worker
Who: Italian citizens with G Permit
Where: Menaggio (Lake Como) ↔ Ticino (Swiss-Italian border)
Permit required: G Permit (border)
Double taxation: Switzerland considers at source, Italy recognizes tax credit (Convention 9 December 1976)
Contributions: AVS/LPP/LAMal according to Swiss standards
Agreement in force: New Frontier Agreement in force from 1 January 2024

Menaggio, a town on Lake Como, is a popular choice among border workers working in Ticino. The quality of lake life, access to Italian services and a cost of living generally lower than Ticino attract young people, families and professionals from the health, construction, services and industry sectors. But moving to Menaggio and starting cross-border work requires you to understand three pillars: the work permit, CH-IT taxation and the Swiss social security system.

Permit G: authorization and restrictions

To legally work in Ticino while maintaining residence in Italy, you need the [Permit

Operational details

Benefits of living in Menaggio and working in Ticino

The choice to reside in Menaggio offers concrete advantages for the border worker. The cost of real estate (purchase or rent) is generally lower than in Ticino, reducing the economic pressure on the family unit. Access to Italian cultural, health and administrative services remains manageable, just as the community is often stable and aware of the border reality. The natural landscape of Lake Como offers a recognised quality of life.

Economically, the Swiss paycheck — even after faithful withholding taxes — remains competitive compared to equivalent Italian salaries for the same professional profile. In addition, Permit G allows the right of option on the LAMal (Swiss health insurance). Many border workers choose to maintain Italian coverage (National Health System) or enroll in a Swiss LAMal depending on family needs, costs and the preferred network of health facilities. Adult LAMal deductibles range from CHF 300 to CHF 2,500. This flexibility is an added value.

Disadvantages: Swiss social contributions and commuting

The downside is substantial. Swiss social contributions are compulsory and affect the paycheck. AVS (old-age/disability insurance) costs 5.3% at the employee's expense. LAINF (occupational accident insurance) ranges from 0.7% to 1.5%. The LPP

Useful planning tools

To estimate your pension strategy, use the pension planner and the pillar 3 simulator.

Key points

Transfer Procedure: Key Steps

If you decide to transfer your residence to Menaggio and start work in Ticino, here are the essential steps in order:

1. Finding the employment contract in Ticino: The search for the Swiss employer is the first step. The contract must be regular and indefinite (or long-term). Limited occasional work may require the L Permit instead of the G Permit.

2. Registration with the Swiss authorities: The employer (or its HR intermediary) submits the application for Permit G to the SEM (State Secretariat for Migration) in Switzerland. The procedure provides for checks of compliance with the Swiss labour market to verify that the salary and conditions are in accordance with cantonal practice.

3. Change of residence in Italy: Parallel to the Swiss request, you must register with the Municipality of Menaggio (change of Italian residence). At the same time, register with the cantonal administration of Ticino (Population, Migration and Civil Rights Office or equivalent) to formalise the border situation.

4. Opening a Swiss bank account: Almost all Swiss employers pay their salary into a CH bank account. It is useful to open an account with a bank in Ticino or Switzerland; some Italian banks offer cross-border border management accounts.

5. INPS registration as a border worker: Even if you work in Switzerland, you must regularize the

Discover Ticino job offers updated daily: 4,000+ positions from Swiss companies hiring cross-border workers.

Frequently Asked Questions

What is the G Leave and who can have it?: The G Permit is the work authorization for border workers who reside in Italy and work in Switzerland. It can be obtained by an Italian citizen with a regular employment contract in Ticino (indefinite or long-term). It is issued by the Swiss SEM (Secretariat of State for Migration) at the request of the employer and has a renewable annual validity. The release takes about 2-8 weeks and the consent of the canton of Ticino.
How does double taxation between Italy and Switzerland work?: Switzerland withholds tax at source directly on the paycheck (there is no parallel taxation in Italy on the same income source). Italy recognises a tax credit in the EC framework of declaration 730, on the basis of the Italian-Swiss Convention of 9 December 1976. In practice, the employee pays taxes only in Switzerland, but must declare income in Italy to recover the tax credit and avoid double penalties.
How much do Swiss social contributions cost and how do they affect the paycheck?: Swiss social contributions are mandatory: AVS (old age/disability) 5.3%, LAINF (accidents) 0.7-1.5%, LPP (occupational pension) 7-18% based on age (from 25 years). Added together, they amount to about 14-25% of the gross paycheck. The New Frontier Agreement 2024 introduced deductibles of 7,500 euros (previous frontiers) or 10,000 euros (new) that reduce the Swiss taxable amount and therefore the actual contributions.
Do I have the right to choose Italian or Swiss health insurance?: Yes, Permit G allows the right of option on LAMal (Swiss Health Insurance). Many border workers choose to maintain Italian coverage (National Health System) or enroll in a Swiss LAMal based on family needs, costs and the preferred network of health facilities. Adult LAMal deductibles range from CHF 300 to CHF 2,500.
What are the main changes of the New Frontier Agreement 2024?: The New Frontier Agreement, in force since 1 January 2024, introduced deductibles on frontier work income. Border workers already in service before 17 July 2023 benefit from 7,500 euros exempt from tax under the transitional regime until 2033. The new frontier workers have a deductible of 10,000 euros. These deductibles reduce the Swiss taxable amount and the net amount improves directly in the paycheck, representing a significant tax benefit.