What is G Leave and how do I request it?

The G Permit is the work permit that allows an Italian citizen to work in Switzerland (in the Graubünden) while permanently residing in Italy. It is requested by the employer from the cantonal authorities (Canton of Graubünden, Immigration Office). The application includes the letter of hire and is usually processed within 2-3 weeks. There is no need for an individual worker procedure — it is the employer who manages the entire administrative practice.

How does the border tax work at source in Graubünden?

Tax at source is withheld ONLY from Switzerland (Canton of Graubünden) on your gross earned income — not from Italy. The rate varies by canton, generally between 6% and 8%. In addition, the employer automatically deducts Swiss social contributions (AVS 5.3%, AD/AC 1.1%, LAINF 0.7-1.5%). In Italy, declare the income in the EC framework of 730 for the tax credit and the compensation of double taxation.

What is the deductible on border income under the New Deal?

The New Frontier Agreement (in force from 1 January 2024) introduces a deductible on the exclusively frontier part of income. If you were already a border worker before 17 July 2023, you have a deductible of €7,500 per year (transitional regime 2024-2033). If you start after that date (new frontier), the deductible is €10,000. These deductibles significantly reduce the Italian tax base.

Do I need to join LAMal Switzerland if I work in Graubünden?

If you are a Group G border worker, you have the right of option: you can choose to be subject to the mandatory LAMal (Swiss Health Insurance) in Switzerland, or maintain Italian health coverage. The choice must be made within 30 days of the start of the work. Consult the competent office of the Canton of Graubünden or your employer for implications on specific contributions and coverages.

When does the New Frontier Agreement come into force and how does it affect my taxes?

The New Frontier Agreement was signed on 23 December 2020 and entered into force on 1 January 2024 in Italy (ratified by Law 83 of 13 June 2023). As of this date, the new rules on deductibles, refunds and border income taxation apply. The exemption directly reduces the Italian tax base, while the Swiss contributions remain unchanged and the tax credit compensates part of the IRPEF.

Living by Month and Working in Graubünden: A Tax Guide

Di Marco Ferrari · Published on 2 September 2026

Panoramic view of the Switzerland-Italy border on Lake Lugano at sunset

Permit G, tax at source and deductible of border income: a guide for those who live in Mese and work in Swiss Graubünden. Standards 2024, LAMal, procedure.

Context

In brief

New Cross-Border Agreement effective from 1 January 2024
Withholding tax deducted ONLY in Switzerland
Permit G requires non-residence in Switzerland
Social protection: Swiss AVS, LPP, LAMal

Key facts

What: Cross-border work Italy-Switzerland
When: New Agreement effective from 1 January 2024
Where: Como-Graubünden border crossings
Who: Cross-border workers residing in Italy
Permit: Permit G (cross-border)

If you decide to move to Mese to work in the Swiss canton of Graubünden, your tax situation changes significantly compared to living in Ticino. The New Cross-Border Agreement, signed on 23 December 2020 and effective from 1 January 2024, represents the main regulatory framework for cross-border workers operating between Italy and Switzerland.

Permit G and residence

To work in Graubünden as a cross-border worker, you need Permit G, which does not allow you to live permanently in Switzerland. This means your residence remains in Mese, Italy, while your work is in Switzerland. The definition of a cross-border worker according to the bilateral agreement (Italy-Switzerland Convention, 9 March 1976) precisely requires this non-residence in Switzerland. The permit is requested by the employer from the cantonal authorities of the canton of Graubünden and is usually approved within a few weeks of the complete application.

Taxation and withholding tax

The withholding tax is deducted ONLY by Switzerland on your employment income — not by Italy. This is a crucial point: there is no double taxation at the time of salary payment. However, in Italy, you are required to declare the income in the model 730 (CE section) to avoid overall double taxation.

The Swiss withholding tax rate varies by canton (in Graubünden, cantonal rates apply), but generally ranges between 6% and 8% on gross income. In addition to the withholding tax, your Swiss employer automatically deducts Swiss social security contributions: AVS/AI/IPG (5.3% of salary), AD/AC (1.1% up to CHF 148,200), LAINF (0.7-1.5% for accident insurance), and LPP (7-18% depending on age bracket, from 25 years onwards). These contributions are paid entirely in Switzerland.

New Agreement and allowances

The New Cross-Border Agreement has introduced an allowance system on the exclusively cross-border part of the income. If you were already a cross-border worker before 17 July 2023 ("historical" cross-border worker), you benefit from an allowance of €7,500 per year, with a transitional regime from 2024 to 2033. If you start cross-border work after this date (new cross-border worker), the allowance is €10,000. These allowances significantly reduce the Italian taxable base and represent one of the main benefits of the new agreement.

Operational details

Practicalities and economic advantages

The transition to a frontier situation in the Graubünden brings with it advantages and complexities that deserve attention. The assessment of economic convenience cannot be separated from a deep understanding of the bilateral tax and social security structure.

Swiss wages vs Italian wages

The main motivation for those who choose to work in the Graubünden is the Swiss salary, on average higher than the Italian one. Although the specific numbers vary by sector and qualification, the structural difference is significant. However, the cost of living in Switzerland (rent, groceries, fuel, insurance) is notoriously higher than in Italy, especially in border areas. The net benefit depends on the industry, contract level, and your personal expenses. A comparative analysis between Swiss gross salary and local cost of living remains essential before a transfer decision.

Swiss Social Protection

Living in Mese (Italy) but working in Switzerland, you fully contribute to the Swiss social security system:

AVS (Old Age and Survivors' Insurance): guarantees a pension from the age of 64 (women) or 65 (men). The AVS is the first Swiss pillar and ensures a retired income base
LPP (Occupational Pension): the second Swiss pillar, accumulates capital during the working career. At retirement,

Useful planning tools

To estimate your pension strategy, use the pension planner and the pillar 3 simulator.

Key points

Procedure: how to start

If you live in Mese and intend to work in Graubünden, here are the concrete steps to regularize your status as a cross-border worker.

1. Verify cross-border status with the employer

Contact the employer in Graubünden (Switzerland) to verify that your contract is classified as "cross-border". This qualification is crucial as it determines the type of permit and the tax regime. The Permit G is issued by the cantonal authorities (Canton of Graubünden, Immigration and Citizenship Office), based on the employment letter provided by the employer.

2. Obtain the Permit G

The employer will submit the Permit G application to the competent authorities of the Canton of Graubünden. It is not an individual effort — the employer manages the entire administrative procedure. The permit is usually issued within 2-3 weeks from a complete and correct application. The required documentation typically includes the employment contract, identity documents, and proof of residence in Italy.

3. Register with Italian tax authorities

Once employed, register with the Italian Revenue Agency as a cross-border worker. Communicate your new status to activate the cross-border tax regime. The Swiss company will provide the CUD form (Certificato Unico Dipendente) or equivalent for your annual Italian declaration.

4. Choose health insurance coverage

Within 30 days of starting work, choose whether to subject yourself to Swiss LAMal or maintain Italian health insurance. The choice has significant implications for contributions and coverage. Cross-border workers in Group G have the right to choose: consult the Insurance Office of the Canton of Graubünden or your employer for the exact procedures. The initial choice is binding for a period.

5. Annual declaration (CE section)

Each year, by April 30, declare your cross-border income in the Italian model 730 (CE section). This allows for Swiss tax credit and avoids double taxation on total income. If the situation is complex (multiple incomes, Swiss LAMal option), rely on a tax consultant specialized in cross-border workers to ensure correct completion.

Tools and support

Use the cross-border salary calculator to estimate the net amount based on a gross Swiss salary. Compare the net amount with the local cost of living (transport, car insurance, rent) to assess the overall convenience. For specific withholding tax rates in the Canton of Graubünden, visit the website of the Cantonal Tax Administration. If you have questions about LAMal or pension aspects (AVS, LPP), contact the competent cantonal office or your employer directly.

Frequently Asked Questions

What is G Leave and how do I request it?: The G Permit is the work permit that allows an Italian citizen to work in Switzerland (in the Graubünden) while permanently residing in Italy. It is requested by the employer from the cantonal authorities (Canton of Graubünden, Immigration Office). The application includes the letter of hire and is usually processed within 2-3 weeks. There is no need for an individual worker procedure — it is the employer who manages the entire administrative practice.
How does the border tax work at source in Graubünden?: Tax at source is withheld ONLY from Switzerland (Canton of Graubünden) on your gross earned income — not from Italy. The rate varies by canton, generally between 6% and 8%. In addition, the employer automatically deducts Swiss social contributions (AVS 5.3%, AD/AC 1.1%, LAINF 0.7-1.5%). In Italy, declare the income in the EC framework of 730 for the tax credit and the compensation of double taxation.
What is the deductible on border income under the New Deal?: The New Frontier Agreement (in force from 1 January 2024) introduces a deductible on the exclusively frontier part of income. If you were already a border worker before 17 July 2023, you have a deductible of €7,500 per year (transitional regime 2024-2033). If you start after that date (new frontier), the deductible is €10,000. These deductibles significantly reduce the Italian tax base.
Do I need to join LAMal Switzerland if I work in Graubünden?: If you are a Group G border worker, you have the right of option: you can choose to be subject to the mandatory LAMal (Swiss Health Insurance) in Switzerland, or maintain Italian health coverage. The choice must be made within 30 days of the start of the work. Consult the competent office of the Canton of Graubünden or your employer for implications on specific contributions and coverages.
When does the New Frontier Agreement come into force and how does it affect my taxes?: The New Frontier Agreement was signed on 23 December 2020 and entered into force on 1 January 2024 in Italy (ratified by Law 83 of 13 June 2023). As of this date, the new rules on deductibles, refunds and border income taxation apply. The exemption directly reduces the Italian tax base, while the Swiss contributions remain unchanged and the tax credit compensates part of the IRPEF.