live in Germignaga and work in Ticino as a border worker (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 10 August 2026

Key facts and procedures for border workers resident in Germignaga who work in Ticino.

Context

In a nutshell

Border workers resident in Germignaga pay the tax at source in Switzerland.
They are exempt from double taxation in Italy.

Key facts

What: Tax at source in Switzerland.
When: Effective January 1, 2024.
Where: Switzerland.
Who: Frontier workers resident in Germignaga.
Amount: Not yet specified.

The Italian-Swiss Double Taxation Convention was signed on 9 December 1976.

How source tax works in Switzerland

Source tax in Switzerland is a tax levy mechanism that is applied to the incomes of frontier workers. Border workers resident in Germignaga, municipality of the Canton of Ticino, who work in Switzerland, will be subject to this levy.

Exemption from double taxation in Italy

Border workers resident in Germignaga are exempt from double taxation in Italy, thanks to the Italian-Swiss Convention against Double Taxation. This means that they will not have to pay the tax in Italy on the same income that has already been taxed in Switzerland.

Concrete example

Suppose a frontier worker residing in Germignaga works in Lugano and earns CHF 60,000 per year. The tax at source in Switzerland will be applied on gross income, for example, at 10%. The tax will be CHF 6,000, which will be withheld directly from the worker's salary.

Operational Checklists

Verify your residence in Switzerland in order to benefit from the double tax exemption in

Operational details

live in Germignaga and work in Ticino as a border worker

if you are a border worker resident in Germignaga who works in Ticino, you must keep in mind the following procedures to avoid incurring tax and labor problems.

Debt tax at source in Switzerland 📊 The tax at source in Switzerland is 20% on earned income. This means that you have to pay the tax in Switzerland before transferring the income to Italy.

Example: If you earn 5,000 CHF per year from work in Ticino, you have to pay the tax in Switzerland of 1,000 CHF (20% of 5,000 CHF).

Being exempt from double taxation in Italy

"Double taxation is a problem for many border workers" (source: UNIPEV, 2020)

Italy has a double taxation agreement with Switzerland, which provides that the same income is not subject to double taxation. This means that if you pay the tax in Switzerland, you do not have to pay the tax in Italy.

Example: If you earn 5,000 CHF per year from work in Ticino and have paid the tax in Switzerland of 1,000 CHF, you do not have to pay the tax in Italy.

Regulations and dates

New Frontier Agreement, signed on 23 December 2020 and in force from 1 January 2024.
Federal Tax Act, art. 27, paragraph 1, which provides for the deduction of tax in Switzerland.
Convention between Switzerland and Italy to avoid double taxation, signed on 24 May 1999.

Ticino municipalities

Germignaga: it is one of the most populous municipalities in Ticino with a population of about 1,500

Useful tools to protect your net income

To reduce FX leakage, compare CHF-EUR exchange options and banks for cross-border workers.

Key points