What tax exemption do I have as a new border worker since 2024?

From 1 January 2024, the New Frontier Agreement guarantees new category G frontier workers a deductible of €10,000 on employee income. The tax at source is withheld in Switzerland; in Italy, declare the income in the EC framework of 730 and use the tax credit to avoid double taxation according to the Italian-Swiss Convention of 1976.

How long does it take to get from Grosotto to work in Graubünden?

Travel times vary depending on the specific Swiss destination. Generally, from the Grosotto area to the passes towards the Graubünden range from less than an hour to just over an hour, depending on the Graubünden area. Winter weather conditions (snow, ice, bad weather) can significantly increase the weather and risks.

Is it cheaper to live in Grosotto than in Ticino or Switzerland?

Yes, the cost of living in Grosotto is significantly lower than in Ticino and Switzerland. Rents, food, utilities and public services are on average cheaper. However, daily commuting (fuel, car maintenance, vehicle wear and tear) involves significant costs that reduce the final net benefit.

How does taxation work if I change my residence in Grosotto from a border worker?

Register as a resident with the municipality of Grosotto at the Italian registry office. It continues to declare Swiss income in the EC framework of 730 with border tax credit. The Italian-Swiss Convention of 9 March 1976 protects against double taxation. Consult a specialist accountant for a correct administrative and tax transition.

What health insurance do I have if I live in Grosotto and work in Switzerland?

As a border worker with G Permit, you will enjoy the right of option between Swiss health insurance (LAMal) with adult deductible from CHF 300 to CHF 2500, and possibly an integration with the Italian national health service. Check the annual deadlines for choosing the LAMal with your sickness fund.

Living in Grosotto and working in Graubünden as a border worker

Di Redazione Frontaliere Ticino · Published on 2 September 2026

Mountain landscape of Grosotto in Sondrio province, with the Alps and Swiss Graubünden border in the background.

Tax exemption, commuting, cost of living: practical guide to moving to Grosotto to work in Graubünden.

Context

In short

New Cross-Border Agreement from 1 January 2024: €10,000 allowance for new cross-border workers
Withholding tax deducted in Switzerland; tax credit in Italy with CE section of the 730 form
Advantages: lower cost of living, Swiss salary; disadvantages: daily mountain commuting

Key facts

What: Moving to Grosotto to work in Switzerland (Graubünden)
When: From 1 January 2024 (New Agreement)
Where: Grosotto (Sondrio) ↔ Graubünden (Switzerland)
Who: Category G cross-border workers (employees)
Allowance: €10,000 for new cross-border workers

Grosotto is a municipality in the province of Sondrio, in northern Lombardy, Italy, strategically located near the Swiss Graubünden. For the cross-border worker employed in Switzerland, moving to Grosotto represents a concrete economic alternative: the Italian cost of living is significantly lower than the Swiss cost, allowing a substantial portion of the Swiss salary to be saved.

Tax regime from 1 January 2024

The tax regime for category G cross-border workers (employees) has been redefined by the New Cross-Border Agreement, which came into effect on 1 January 2024. New cross-border workers benefit from a €10,000 allowance on employment income. The withholding tax is deducted solely in Switzerland; in Italy, the cross-border worker declares the income in the CE section of the 730 form and uses the tax credit to avoid double taxation. Discover how to optimize your refund rights with the new regime. This structure, regulated by the Italian-Swiss Convention of 9 March 1976, ensures protection from double taxation.

Moving as a conscious economic choice

Many cross-border workers already come from the Ticino-Sondrio border area. Moving to Grosotto represents a choice of continuity: staying in Italy but closer to the Graubünden, maintaining the economic advantage of the local cost of living and the Swiss income in CHF. For others, it is a pure savings strategy: the cost of a home in Grosotto is significantly lower than that of comparable Swiss or Ticino municipalities. However, daily commuting involves fixed costs (fuel, maintenance, vehicle wear) that must be realistically calculated in the overall economic budget.

Operational details

Travel times and road conditions to the Graubünden

The travel time from the Grosotto area to the border crossings towards the Graubünden depends on the specific destination in Switzerland and the mountain road conditions. Generally, they range from less than an hour to slightly more, depending on the Graubünden area where you work (Poschiavo, Tirano, Davos, Valposchiava municipalities). The main routes involve crossing Italian territory northward towards the municipalities bordering the Graubünden. During the winter months, mountain roads can be affected by snow, ice, and bad weather, leading to delays and increased road safety risks. It is essential to evaluate your specific workplace in Switzerland and verify the actual travel times before making a final decision to move.

Concrete advantages of moving

Moving to Grosotto offers tangible economic advantages. The cost of living is lower (rent, groceries, utilities, services) compared to Ticino and Switzerland, allowing for significant savings on the Swiss salary expressed in CHF. The frontier regulatory framework is established and protected by the New 2024 Agreement, which simplifies taxation and guarantees a €10,000 exemption for new cross-border workers. Additionally, access to Italian schools, healthcare, and public services is significantly cheaper than in Switzerland. The geographical location of Grosotto allows for a balance between proximity to the Swiss workplace and the economic benefits of Italian residence.

Disadvantages and hidden costs of commuting

Daily commuting along the border involves concrete disadvantages that reduce the actual economic advantage. The costs of car maintenance (fuel, maintenance, insurance, possible tolls) are significant and reduce the savings margin. The variability of the CHF/EUR exchange rate exposes the cross-border worker to currency fluctuations, directly impacting the purchasing power of savings. The cross-border worker must manage a double administrative residence (Italy and Switzerland with Permit G), creating bureaucratic and tax complications. Finally, daily travel involves physical wear and tear, stress related to seasonal mountain weather conditions (especially in winter), and time costs (travel time) that are often underestimated in the initial assessment.

Useful tools to protect your net income

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

Key points

Checklist: how to prepare for the move

1. Research housing and initial financial assessment. Consult real estate portals for housing in Grosotto. Evaluate the monthly rental cost or purchase price, compare it realistically with your current situation, and estimate the actual monthly savings (net of commuting and fixed costs). Remember that moving expenses (real estate agencies, notary, moving) should be amortized over a realistic multi-year plan.

2. Verify permits and administrative notifications. Notify the Italian authorities (Grosotto municipality) of the change of residence according to standard procedures. Check with the Swiss State Secretariat for Migration (SEM) if the change of residence to Grosotto requires an official notification of your current Permit G. Keep a copy of the permit documentation and the change of address notification.

3. Specialized tax consultation (PRIORITY). Consult a tax expert specializing in cross-border workers before making the move. They will guide you on: registration as a resident with the Grosotto municipality, correct completion of the CE section of the 730 form with cross-border tax credit, application of the €10,000 exemption (new cross-border workers) on the 2025 declaration, verification of the Italy-Switzerland Convention of March 9, 1976 for double taxation protection.

4. Health insurance (LAMal) and health options. As a cross-border worker with Permit G, you retain the right to choose between Swiss health insurance (LAMal) and potentially supplementing with the Italian public health system. Check the annual deadlines for choosing/confirming LAMal and the franchise options (CHF 300-2500 for adults). If you previously had LAMal, contact your health insurance company to update your resident address to Grosotto.

5. Realistic calculation of car and commuting costs. Concretely evaluate the total cost of the commuting car: monthly fuel, annual maintenance, insurance, and possibly the Swiss vignette if your canton of work requires it. Calculate the cost per km and per month, and rigorously subtract this value from your net Swiss income. Also include physical wear and tear and time cost (hours lost to travel, stress, fatigue) in the final assessment of convenience.

Tools for an informed decision

Use the Swiss net calculator to simulate the impact of the €10,000 exemption on your paycheck after withholding taxes. Update your demographic data (Grosotto residence) and compare the resulting net with the estimated costs of the move and commuting. Consult the cost of living comparator to evaluate the economic differential between Grosotto and your previous residence (Ticino, Switzerland, other border areas).

The decision to move to Grosotto to work in Graubünden is personal and depends on economic, family, and professional factors. With careful preparation, specialized consultation, and a realistic assessment of costs, the move can represent a concrete opportunity for economic optimization for the cross-border worker.

Frequently Asked Questions

What tax exemption do I have as a new border worker since 2024?: From 1 January 2024, the New Frontier Agreement guarantees new category G frontier workers a deductible of €10,000 on employee income. The tax at source is withheld in Switzerland; in Italy, declare the income in the EC framework of 730 and use the tax credit to avoid double taxation according to the Italian-Swiss Convention of 1976.
How long does it take to get from Grosotto to work in Graubünden?: Travel times vary depending on the specific Swiss destination. Generally, from the Grosotto area to the passes towards the Graubünden range from less than an hour to just over an hour, depending on the Graubünden area. Winter weather conditions (snow, ice, bad weather) can significantly increase the weather and risks.
Is it cheaper to live in Grosotto than in Ticino or Switzerland?: Yes, the cost of living in Grosotto is significantly lower than in Ticino and Switzerland. Rents, food, utilities and public services are on average cheaper. However, daily commuting (fuel, car maintenance, vehicle wear and tear) involves significant costs that reduce the final net benefit.
How does taxation work if I change my residence in Grosotto from a border worker?: Register as a resident with the municipality of Grosotto at the Italian registry office. It continues to declare Swiss income in the EC framework of 730 with border tax credit. The Italian-Swiss Convention of 9 March 1976 protects against double taxation. Consult a specialist accountant for a correct administrative and tax transition.
What health insurance do I have if I live in Grosotto and work in Switzerland?: As a border worker with G Permit, you will enjoy the right of option between Swiss health insurance (LAMal) with adult deductible from CHF 300 to CHF 2500, and possibly an integration with the Italian national health service. Check the annual deadlines for choosing the LAMal with your sickness fund.