When did the New Frontier Agreement come into force?

The New Frontier Agreement was signed on 23 December 2020 and entered into force on 1 January 2024. The Italian ratification is Law 83 of 13 June 2023. 2026 is not the date of entry into force: for 2026 the source indicates instead the new framework of Italian personal income tax rates.

What allowance is due to frontier workers?

Old frontiersmen are considered to be those already in place before 17 July 2023. An exemption of €7,500 applies to them, with a transitional regime from 2024 to 2033. The new frontier workers, on the other hand, have a deductible of €10,000. The start date of the border condition is therefore the first element to be verified.

How does double taxation work for those who work in Ticino?

The frontier worker's income is subject to withholding tax only in Switzerland. Italy avoids double taxation with a tax credit, to be indicated in the EC framework of 730. The rule does not mean that income is taxed twice: the credit serves precisely to avoid duplication.

What should a G-boundary consider for the LAMal?

Frontier G has the right of option for LAMal, health insurance. The allowances for adults indicated in the source range from CHF 300 to CHF 2,500. The healthcare choice must therefore be kept separate from the tax rates at source and from the social security contributions present in the Swiss paycheck.

Gornate Olona: working in Ticino as a border worker (cross-border guide)

Di Marco Ferrari · Published on 25 September 2026

Cross-border worker between Gornate Olona and Canton Ticino

From Gornate Olona to Ticino: border agreements in force from 1 January 2024, tax at source, exemption €7,500 or deductible €10,000, AVS and LAMal.

Context

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Operational details

Pay slip and housing choice

For those considering moving from Gornate Olona, disposable income does not coincide solely with the amount of employment income. Correct reading passes through the pension and insurance items that affect net pay, while housing choice requires a separate comparison with commuting and daily expenses.

Items to read before net

Item	Data indicated by the source
AVS/AI/IPG	5.3% for the employee
AD/AC	1.1%; cap CHF 148'200
LAINF	0.7–1.5%
LPP	7–18% by age bracket, from age 25

The age data matters for LPP, because the source indicates a percentage ranging from 7% to 18% by age bracket starting at age 25. For AVS/AI/IPG the indicated reference is instead 5.3% borne by the employee. AD/AC equals 1.1% with a limit of CHF 148'200, while LAINF ranges from 0.7% to 1.5%. These items should be read together, not replaced with a single percentage.

Alongside pensions there is LAMal, i.e., health insurance. Cross‑border workers with a G permit have the option right, and the adult franchises indicated in the source range from CHF 300 to CHF 2'500. This is a distinct choice from the withholding tax, but it enters monthly spending planning and should be considered when comparing housing alternatives.

Italian tax: comparison without double withholding

For 2026 the source indicates Italian IRPEF rates of 23% up to €28'000, 33% between €28'001 and €50'000, and 43% above €50'000, based on Law 199/2025, article 1, paragraph 3. For 2024–2025 incomes the indicated rates are 23%, 35% and 43%. These values do not cancel the rule of withholding only in Switzerland and the tax credit in the CE box of the 730.

Switzerland does not belong to the EU or the EEA, so it is not advisable to automatically assimilate its system to the Italian or European one. For the housing part, without verified values one should not assign standard travel times, links or costs to Gornate Olona. The cost of living comparison helps to order the items to evaluate, while the AVS and LPP guide clarifies the pension component.

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

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Check tax deadlines for cross-border workers: returns, Swiss declarations, rebates — all dates in one interactive calendar.

Frequently Asked Questions

When did the New Frontier Agreement come into force?: The New Frontier Agreement was signed on 23 December 2020 and entered into force on 1 January 2024. The Italian ratification is Law 83 of 13 June 2023. 2026 is not the date of entry into force: for 2026 the source indicates instead the new framework of Italian personal income tax rates.
What allowance is due to frontier workers?: Old frontiersmen are considered to be those already in place before 17 July 2023. An exemption of €7,500 applies to them, with a transitional regime from 2024 to 2033. The new frontier workers, on the other hand, have a deductible of €10,000. The start date of the border condition is therefore the first element to be verified.
How does double taxation work for those who work in Ticino?: The frontier worker's income is subject to withholding tax only in Switzerland. Italy avoids double taxation with a tax credit, to be indicated in the EC framework of 730. The rule does not mean that income is taxed twice: the credit serves precisely to avoid duplication.
What should a G-boundary consider for the LAMal?: Frontier G has the right of option for LAMal, health insurance. The allowances for adults indicated in the source range from CHF 300 to CHF 2,500. The healthcare choice must therefore be kept separate from the tax rates at source and from the social security contributions present in the Swiss paycheck.