G permit 2026: complete guide for cross-border workers
Application, costs, duties, telework, withholding tax: everything cross-border workers need to know about the Swiss G permit in 2026, with B/L/C comparison and checklist.
Contesto
The G permit is the residence category for cross-border workers who work in Switzerland while keeping their main residence in a neighbouring state within the 20-km border zone. Today around 370,000 people hold a G permit, of whom over 77,000 in Ticino alone. It is valid for five years, tied to an open-ended contract or one of at least twelve months, and as a rule requires weekly return to the foreign residence. ## What is the G permit? The G permit is governed by the Foreign Nationals and Integration Act (FNIA, Art. 35) and the Free Movement Agreement with the EU/EFTA. It is reserved exclusively for people residing in a border region of Italy, France, Germany or Austria who pursue gainful activity in Switzerland. The permit is issued by the cantonal Migration Office (in Ticino: Sezione della popolazione) once a Swiss employer confirms the hire. Unlike other residence permits, the G permit does not confer a right of residence in Switzerland: the centre of life remains abroad. It must therefore be clearly distinguished from: - B permit — residence permit with domicile in Switzerland, normally valid five years, with extensive rights (canton change, family reunification). - L permit — short-term permit up to twelve months, tied to a fixed-term contract. - C permit — settlement permit, indefinite, generally after ten years of uninterrupted residence. ### At-a-glance comparison | Permit | Domicile | Validity | Family reunion | Job change | |---|---|---|---|---| | G | Abroad (20-km zone) | 5 years | no | yes, with notice | | L | Switzerland | up to 12 months | limited | only with permit | | B | Switzerland | 5 years | yes | free (EU/EFTA) | | C | Switzerland | indefinite | yes | free | For most Italian cross-border workers in Ticino the G permit is the only sensible opt...
Dettagli operativi
The G permit is always requested on the employer's initiative: without a signed Swiss employment contract, there is no procedure. The application must be submitted before starting work, to the cantonal Migration Office of the place of work (in Ticino: Sezione della popolazione, Bellinzona). ## Required documents The following documents are normally required: - Completed application form (Form 1350 / cantonal variant) - Valid passport or ID card (EU/EFTA citizens) - Recent biometric photo - Employment contract or binding offer letter from the Swiss employer - Residence certificate from the foreign municipality (no older than three months) - Criminal record extract from the country of residence (some cantons) - Confirmation of health insurance under KVG/LAMal or exemption request ## Role of the employer The Swiss employer notifies the hire to the Migration Office, sends a copy of the contract and confirms salary, working time and role. For third-country nationals, the Office also checks the priority of resident workers — for EU/EFTA citizens this step does not apply. The employer also handles the registrations for withholding tax, AHV/AVS and BVG/LPP for the cross-border worker. ## Procedure at the Migration Office After receiving the file, the cantonal Migration Office checks completeness, cross-references data with the ZEMIS register and, on a positive outcome, issues the permit card. Processing typically takes two to six weeks, but in peak periods (January, September) it may take longer. During this period the cross-border worker may usually already work if a confirmation of receipt has been issued — exact practice varies by canton. ## Costs in 2026 Fees are similar across Switzerland: - G permit issuance EU/EFTA: approx. CHF 65 (federal fee) - Cantonal surch...
Punti chiave
The G permit comes with clear rights and duties, governed by the FNIA, the Free Movement Agreement and the bilateral tax and social-security agreements. Strict compliance protects against loss of status and unwelcome tax adjustments. ## Weekly return The core duty is the weekly return to the foreign residence. A tolerance of up to 45 overnight stays per calendar year in Switzerland is allowed for purely professional reasons (business trips, shift work). Holidays and sick days do not count. Anyone exceeding this threshold risks reclassification to a B or L permit with full Swiss tax liability. ## Telework: 25% / 45 days Since 2024, the Italy-Switzerland telework agreement allows cross-border workers up to 25% home-office in the country of residence without losing cross-border status. For German, French and Austrian cross-border workers, different thresholds apply depending on the social-security agreement (typically 49.9%). The rules and exceptions — including the 45-day clause for professional overnights — are detailed in the telework agreement article. ## Withholding tax Employment income is subject to withholding tax in Switzerland. In Ticino, for Italian cross-border workers, the 2020/2023 tax agreement applies: - «Old» cross-border workers (employed before 17.07.2023 in cantons GR/TI/VS): only Ticino withholding tax, Italy receives 40% via ristorni. - «New» cross-border workers (from 17.07.2023): concurrent taxation in Switzerland and Italy, with tax credit. Italian exemption: EUR 10,000. Exact rates and examples are in the Ticino withholding tax overview. For a net-salary estimate, use the salary calculator. ## Family allowances and social insurance Cross-border workers are entitled to Swiss family allowances (in Ticino: CHF 200/month per child under 16,...
Punti chiave
[{"q":"How long does the G permit application take?","a":"Processing at the cantonal Migration Office usually takes two to six weeks from receipt of the complete file. In Ticino, peak periods (January, September) can stretch this to eight weeks. With a confirmation of receipt, in most cantons the cross-border worker may already start working before the card arrives."},{"q":"Can I stay overnight in Switzerland with a G permit?","a":"In principle, the weekly return to the foreign residence is mandatory. Up to 45 overnight stays per calendar year in Switzerland are allowed, provided they are for purely professional reasons (business trips, shift work). Holidays and sick days are not counted. Exceeding this threshold risks loss of cross-border status and full Swiss tax liability."},{"q":"How much does the G permit cost in 2026?","a":"The federal fee for issuance is around CHF 65, plus a cantonal surcharge (CHF 35–95), biometric photo (CHF 10–20) and delivery (CHF 10). In Ticino, the total for first issuance is typically CHF 90–150. Renewal after five years costs around CHF 80–120."},{"q":"What happens when I change job?","a":"Within Switzerland, the G permit remains in principle valid in case of a job change — but the change must be notified to the cantonal Migration Office without delay. Upon dismissal or contract end, the permit remains formally valid as long as a new Swiss job is taken up within six months. Otherwise, the entitlement lapses."},{"q":"G permit vs B permit: what is the difference?","a":"The G permit is for cross-border workers with residence abroad (within the 20-km zone) and a weekly return obligation; it does not grant residence rights in Switzerland. The B permit is a residence permit with domicile in Switzerland, with rights to family reunification, can...
Frequently Asked Questions
- How long does the G permit application take?
- Processing at the cantonal Migration Office usually takes two to six weeks from receipt of the complete file. In Ticino, peak periods (January, September) can stretch this to eight weeks. With a confirmation of receipt, in most cantons the cross-border worker may already start working before the card arrives.
- Can I stay overnight in Switzerland with a G permit?
- In principle, the weekly return to the foreign residence is mandatory. Up to 45 overnight stays per calendar year in Switzerland are allowed, provided they are for purely professional reasons (business trips, shift work). Holidays and sick days are not counted. Exceeding this threshold risks loss of cross-border status and full Swiss tax liability.
- How much does the G permit cost in 2026?
- The federal fee for issuance is around CHF 65, plus a cantonal surcharge (CHF 35–95), biometric photo (CHF 10–20) and delivery (CHF 10). In Ticino, the total for first issuance is typically CHF 90–150. Renewal after five years costs around CHF 80–120.
- What happens when I change job?
- Within Switzerland, the G permit remains in principle valid in case of a job change — but the change must be notified to the cantonal Migration Office without delay. Upon dismissal or contract end, the permit remains formally valid as long as a new Swiss job is taken up within six months. Otherwise, the entitlement lapses.
- G permit vs B permit: what is the difference?
- The G permit is for cross-border workers with residence abroad (within the 20-km zone) and a weekly return obligation; it does not grant residence rights in Switzerland. The B permit is a residence permit with domicile in Switzerland, with rights to family reunification, canton change and full Swiss taxation. A detailed comparison with salary, tax and cost-of-living simulation is available in the permit comparator on Frontaliere Ticino.