What is the difference between Permit G and Permit B for those who live in Garzeno and work in Ticino?

The G Permit is specific for frontier workers: it allows you to live in Italy (Garzeno) and work in Switzerland (Ticino) with special tax rights (€10,000 deductible for new frontier workers from 2024). Permit B is for Swiss residents working in Switzerland. Both require a valid employment contract, but Permit G has a specific procedure at the Ticino SEM and is linked to the tax regime of the New Agreement. For the border agent, the G Permit is the correct choice.

How do I recover source tax paid in Switzerland if I live in Garzeno?

By means of the Italian tax return (form 730) in the EC framework, claiming the tax credit for taxes paid in Switzerland. The Revenue Agency automatically recognises the claim on the basis of the Italy-Switzerland Double Taxation Convention signed on 9 December 1976. Refurbishment usually takes place in the next return (e.g. in 2025 for 2024 taxes). Attach the source tax certificate issued by the Swiss employer to 730.

Should I live in Garzeno rather than Ticino if I work in Lugano?

It depends on your personal profile. In Garzeno the cost of living (rent, food, utilities) is generally lower than in Ticino, but you have to consider the costs of commuting (car, fuel, wear and tear, insurance, parking), travel times (30-50 minutes from the border to Lugano depending on traffic), the stress of commuting and time with family. Rate on our [comparatore costo della vita](nav:cost-of-living) Ticino-Italy for a personalized estimate.

Do Swiss AVS contributions matter for the Italian pension?

Swiss AVS (first pillar) contributions only count towards the Swiss pension, not the Italian pension. However, there is a coordination mechanism between the systems: the border worker receives two separate pensions (one Swiss and one Italian) calculated with criteria of proportionality of the contributions paid in each country. For details on your specific situation, please consult the INPS (Italian social security institution) and our [calcolatore di pensione](nav:pension).

What if my employer in Ticino does not want to sponsor my G Leave?

Without the sponsorship of the employer, the Ticino SEM does not proceed with the request for Permit G. Technically you can submit an application even without sponsorship, but the outcome will be negative since there is no link with actual employment. Make sure the employer is willing to cooperate before transferring the residence to Garzeno. If the employer is cooperative, the procedure takes 1-3 months.

Garzeno border: cost and tax guide 2024 (cross-border guide)

Di Marco Ferrari · Published on 6 September 2026

Lake Como view from Swiss Ticino, showing Lombardy villages across the border, a symbol of daily commuting between Switzerland and Italy.

From 2024, the deductible for new frontier workers is €10,000. How to live in Garzeno and work in Ticino: tax at source, G permit, AVS, LAMal and practical procedures.

Context

In a nutshell

The New Frontier Agreement comes into force from 1 January 2024 with new tax rules.
New frontier workers: deductible €10,000, old frontier workers: exemption €7,500 until 2033.
Tax at source withheld ONLY in Switzerland, never in both countries.
Permit G allows you to live in Italy and work legally in Ticino.

Key facts

What: New Frontier Agreement between Italy and Switzerland on taxation and social rights
When: Signed 23 December 2020, ratified Italy (Law 83, 13 June 2023), effective from 1 January 2024
Where: Frontalieri province Como (Garzeno) towards Canton Ticino
Who: New frontier workers (after 17 July 2023) and old frontier workers (with transitional regime 2024-2033)
Excess: €10,000 per year (new), €7,500 (old) exempt from tax
Tax: Withheld from Switzerland, recoverable in Italy through declaration 730 (EC framework)
Permit: Document G for Italian residence and Swiss work

From 1 January 2024, the New Frontier Agreement between Italy and Switzerland has redesigned the tax rules for those who live in Garzeno and work in Ticino. The agreement, signed on 23 December 2020 and ratified in Italy with Law 83 of 13 June 2023, introduces a crucial new feature: the €10,000 deductible for new frontier workers. Those who were already border workers before 17 July 2023 benefit instead from a transitional regime with an exemption of €7,500 from 2024 to 2033.

A fundamental aspect for those who reside in

Operational details

How does taxation change from 2024

The introduction of a €10,000 allowance for new cross-border commuters means that the first €10,000 of your gross salary (summed on an annual basis) is not subject to any taxation in Switzerland or Italy. Everything you earn above this threshold is subject to the ordinary withholding tax regime administered by the AFC (Federal Tax Administration) and the cantonal tax authorities of Ticino.

Consider a hypothetical scenario: a cross-border commuter living in Garzeno and earning €50,000 gross annually has a taxable base of €40,000 (50,000 minus 10,000 allowance). The Swiss withholding tax is applied to these €40,000, which varies depending on the canton of Ticino and personal circumstances (marital status, number of children, mortgage expenses, etc.). The withholding tax rate is not fixed; it depends on individual parameters and is recalculated each year by the employer or notified by the cantonal tax office. The cross-border commuter receives a certificate with the total amount paid (the withholding tax certificate), which is then declared in the Italian model 730 to obtain the tax credit and possible refund.

For old cross-border commuters (those who were already cross-border commuters before July 17, 2023), the situation changes: they benefit from a €7,500 allowance until December 31, 2033, after which they will switch to the standard regime for new cross-border commuters (€10,000).

…

Key points

Step-by-step procedure: how to start as a commuter Garzeno-Ticino

If you are considering moving your residence to Garzeno while keeping a job in Ticino, here are the concrete steps:

1. Sign a work contract with a Ticino company. The employer must be willing to sponsor your G Permit application with the SEM (State Secretariat for Migration). Verify the contract especially for tax aspects: where the withholding tax is calculated (usually by the employer or the Ticino cantonal tax office), and if the AVS/AI/IPG (5.3% employee) and LAINF (0.7-1.5%) contributions are deducted.

2. Apply for the G Permit at the Ticino cantonal immigration office. You will need: a valid passport, an original signed work contract, proof of residence in Garzeno (utility bills, lease, registry office registration), and a certificate of no criminal record. The process takes an average of 1-3 months.

3. Register with the Garzeno municipality as an Italian resident and notify the Italian Revenue Agency of the change of residence. This is necessary to correctly receive the 730 form and the CUD (Unique Employee Certificate) from the Swiss employer.

4. Choose health insurance. If you opt for the Swiss LAMal, sign up with a recognized insurer in Ticino (e.g., CSS, Helsana, Groupe Mutuel). If you prefer the Italian SSN system with cross-border coverage (EHIC), notify your employer. For details on LAMal, consult our health insurance comparator.

5. Verify with the AFC or the Ticino cantonal tax office how the withholding tax is calculated on your pay slip. Request an information sheet (usually free) with the federal, cantonal, and municipal rates that will apply to your situation (marital status, number of children, expenses).

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Frequently Asked Questions

What is the difference between Permit G and Permit B for those who live in Garzeno and work in Ticino?: The G Permit is specific for frontier workers: it allows you to live in Italy (Garzeno) and work in Switzerland (Ticino) with special tax rights (€10,000 deductible for new frontier workers from 2024). Permit B is for Swiss residents working in Switzerland. Both require a valid employment contract, but Permit G has a specific procedure at the Ticino SEM and is linked to the tax regime of the New Agreement. For the border agent, the G Permit is the correct choice.
How do I recover source tax paid in Switzerland if I live in Garzeno?: By means of the Italian tax return (form 730) in the EC framework, claiming the tax credit for taxes paid in Switzerland. The Revenue Agency automatically recognises the claim on the basis of the Italy-Switzerland Double Taxation Convention signed on 9 December 1976. Refurbishment usually takes place in the next return (e.g. in 2025 for 2024 taxes). Attach the source tax certificate issued by the Swiss employer to 730.
Should I live in Garzeno rather than Ticino if I work in Lugano?: It depends on your personal profile. In Garzeno the cost of living (rent, food, utilities) is generally lower than in Ticino, but you have to consider the costs of commuting (car, fuel, wear and tear, insurance, parking), travel times (30-50 minutes from the border to Lugano depending on traffic), the stress of commuting and time with family. Rate on our [comparatore costo della vita](nav:cost-of-living) Ticino-Italy for a personalized estimate.
Do Swiss AVS contributions matter for the Italian pension?: Swiss AVS (first pillar) contributions only count towards the Swiss pension, not the Italian pension. However, there is a coordination mechanism between the systems: the border worker receives two separate pensions (one Swiss and one Italian) calculated with criteria of proportionality of the contributions paid in each country. For details on your specific situation, please consult the INPS (Italian social security institution) and our [calcolatore di pensione](nav:pension).
What if my employer in Ticino does not want to sponsor my G Leave?: Without the sponsorship of the employer, the Ticino SEM does not proceed with the request for Permit G. Technically you can submit an application even without sponsorship, but the outcome will be negative since there is no link with actual employment. Make sure the employer is willing to cooperate before transferring the residence to Garzeno. If the employer is cooperative, the procedure takes 1-3 months.