How long does the G permit issued in 2026 in Canton Ticino last?

The G permit is valid for 5 years from the date of issue and is renewable on expiry, provided that the worker maintains residence in Italy and the employment relationship in Switzerland continues. The renewal follows the same procedure as the first application, with updated documents.

What is the difference between old and new frontier in 2026?

"Old frontier workers" are workers who were already such before 17 July 2023, with an exemption of 7,500 euros and a transitional regime until 2033. The "new frontier workers", hired after that date, benefit from a deductible of 10,000 euros. Both regimes derive from the New Agreement signed on 23 December 2020, in force since 1 January 2024.

Where should the G permit application be submitted?

The application is forwarded by the Swiss employer to the Migration Office of the Canton of Ticino (Migrationsamt) in Bellinzona. The border candidate must appear in person with the documents required for identity verification and the signature of the application.

Are AVS/LPP contributions paid in Italy or Switzerland?

The social security contributions — AVS/AI/IPG 5.3%, AD/AC 1.1% (up to CHF 148'200), LAINF 0.7-1.5% and LPP 7–18% by age group from 25 years — are retained only in Switzerland on the paycheck of the border worker, according to the practice of the Border Agreement and the Convention against Double Taxation of 9 December 1976.

G Bewilligung Antrag 2026: documents and procedure for cross-border commuters (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 7 September 2026

Cross-border worker at Brogeda crossing with G permit documents in Ticino

Permit G in Canton Ticino: documents, procedure at the Migrationsamt, five-year validity and renewal after the New Frontier Agreement 2024.

Context

In a nutshell

Permit G: residence permit for Italian border workers in Canton Ticino
Validity 5 years from the date of issue, with the possibility of renewal
New Frontier Agreement in force from 1 January 2024
Tax at source withheld only in Switzerland, tax credit in Italy

Key facts

What: G (Grenzgängerbewilligung) permit for frontier workers
When: Application submitted before the start of business in Switzerland
Where: Migration Office of the Canton of Ticino (Migrationsamt) and Municipality of Italian residence
Who: Swiss employer (forwarding), frontier worker (signature and documents)
Validity: 5 years from date of issue, renewable
Reference: New Agreement signed 23/12/2020, in force from 1 January 2024
Italian ratification: Law 83 of 13 June 2023
Double taxation agreement: signed on 9 December 1976

An Italian border worker who starts a subordinate activity in Canton Ticino must obtain the G permit before crossing the border daily to go to work. The procedure is governed by the federal law on foreigners and by Ticino cantonal practice, with the New Italian-Swiss Frontier Agreement — signed on 23 December 2020 and in force from 1 January 2024 after Italian ratification with Law 83 of 13 June 2023 — which redesigned the tax and contribution perimeter of workers at the border.

Who initiates the procedure

The Swiss employer

Operational details

The G permit is neither a tourist visa nor a residence permit: it is a specific authorisation for those who maintain their domicile in Italy — typically in the provinces of Como, Varese, Lecco, Monza-Brianza, Bergamo or Sondrio — and return daily to Ticino for work. This characteristic determines the entire tax and social security treatment of the worker.

Source taxation, not double taxation

From 1 January 2024, the New Cross-Border Workers Agreement introduced a tax-free allowance of €10,000 for new cross-border workers, while workers already employed before 17 July 2023 benefit from a €7,500 exemption and a transitional regime that phases in the tax burden until 2033. Source tax is withheld exclusively in Switzerland: Italy avoids double taxation through the tax credit mechanism, to be indicated in section CE of the 730 form.

This framework also applies to social security contributions: OASI/DI/IC (5.3% borne by the employee), unemployment insurance UI/LA (1.1% up to a maximum of CHF 148,200 in salary), LAAI (between 0.7% and 1.5% depending on sectoral risk) and LPP (from 7% to 18% by age bracket, starting from age 25) are withheld at source in Switzerland. For supplementary pension benefits, compare the contributions with the payslip simulator to estimate the impact on net income.

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Key points

Obtaining the G permit in 2026 means submitting an application that is orderly, complete, and consistent with the practice of the Ticino Migrationsamt. The procedure can be broken down into five operational steps, each with specific deadlines and documents.

Step 1 — Verification of Requirements Before Applying

Before sending any documents, the cross-border candidate must confirm that they are an Italian citizen (or a citizen of another EU/EFTA State), have no criminal record incompatible with admission to Switzerland, and have signed an employment contract with an employer based in Canton Ticino. The registered residence must remain in Italy, in a Municipality reachable from a border crossing — Brogeda, Chiasso, Gaggiolo, or Ponte Tresa — with daily return.

Step 2 — Document Collection

The documentation normally required includes: a valid passport or identity card, a historical residence certificate, a criminal record extract, a civil status certificate (for married applicants and dependent children), the employment contract signed by the Swiss employer, and a description of the role. For non-EU workers, an Italian residence permit and proof of entry visa must also be added. Italian documents must be translated by a sworn translator if required by the SEM.

Step 3 — Submission of the Application by the Employer

The Swiss employer submits the application through the cantonal portal or directly at the Migrationsamt desk in Bellinzona. The file contains the official form, a copy of the contract, and the candidate's attachments. From that moment, the Canton begins its investigation: it verifies the existence of the position, the contribution coverage, and compatibility with the priority given to resident workers.

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Frequently Asked Questions

How long does the G permit issued in 2026 in Canton Ticino last?: The G permit is valid for 5 years from the date of issue and is renewable on expiry, provided that the worker maintains residence in Italy and the employment relationship in Switzerland continues. The renewal follows the same procedure as the first application, with updated documents.
What is the difference between old and new frontier in 2026?: "Old frontier workers" are workers who were already such before 17 July 2023, with an exemption of 7,500 euros and a transitional regime until 2033. The "new frontier workers", hired after that date, benefit from a deductible of 10,000 euros. Both regimes derive from the New Agreement signed on 23 December 2020, in force since 1 January 2024.
Where should the G permit application be submitted?: The application is forwarded by the Swiss employer to the Migration Office of the Canton of Ticino (Migrationsamt) in Bellinzona. The border candidate must appear in person with the documents required for identity verification and the signature of the application.
Are AVS/LPP contributions paid in Italy or Switzerland?: The social security contributions — AVS/AI/IPG 5.3%, AD/AC 1.1% (up to CHF 148'200), LAINF 0.7-1.5% and LPP 7–18% by age group from 25 years — are retained only in Switzerland on the paycheck of the border worker, according to the practice of the Border Agreement and the Convention against Double Taxation of 9 December 1976.