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

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 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 March 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

For Article 9 of the Agreement, “old frontier workers” are people who met the tax requirements and worked in Graubünden, Ticino or Valais on 17 July 2023 or during the period from 31 December 2018 through 17 July 2023. Article 9 keeps covered employment income taxable exclusively at source in Switzerland; other workers follow the ordinary regime, with ordinary taxation in Italy, a credit for Swiss tax and Swiss withholding at 80% of the ordinary rates. The €10,000 figure in Article 4 of Italian Law No. 83/2023 is only the income limit referred to in Article 1(175) of Law No. 147/2013; it is not a general allowance for new frontier workers. Sources: ESTV factsheet (Italian) · Agreement, Art. 9 · Law No. 83/2023, Art. 4. Source tax is withheld 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.

Old and new cross-border workers: two regimes compared

The distinction between 'old cross-border worker' and 'new cross-border worker' is not a bureaucratic detail: it determines the size of the tax-free allowance, the transition schedule and the scope of applicable collective agreements. When renewing the G permit every five years, it is advisable to check with the employer and a tax advisor that the applied regime is consistent with the date of hire. For an updated comparison between the two categories, use the tax calculator which reproduces the Italian IRPEF brackets (23% up to €28,000, 33% between €28,001 and €50,000, 43% above €50,000) applied to the tax credit.

Useful tools for your case

To verify your within/over 20 km tax scenario, use the net salary calculator and the tax return guide.

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.

Step 4 — Permit Receipt and Registration

Once the application is approved, the cross-border worker receives the G permit in paper format or as an electronic card. They must carry it at the border crossing during the first transits and provide a copy to their Italian Municipality of residence for population register updates. The permit is valid for five years; upon expiry, renewal follows the same procedure, unless there are changes in the employment relationship (change of employer, modification of the percentage, promotion to a managerial role).

Step 5 — Tax and Contribution Obligations

With the permit in hand, the cross-border worker is automatically enrolled in Swiss AVS/AI/IPG, in the LPP pension fund indicated by the employer, and, unless opting out, in Swiss LAMal — with the right to choose health insurance and an annual deductible regulated by federal law between CHF 300 and CHF 2'500 for adults. Withholding tax is calculated on the Swiss salary according to Ticino cantonal rates, administered at the federal level by the AFC/ESTV. To estimate the net amount and contributions, use the salary calculator updated for 2026.