How is income taxed if I change canton of employment in Switzerland?

Income tax at source is withheld directly in Switzerland. Rates and modalities are set by federal and cantonal laws and administered by the AFC and cantonal tax administrations. Italy avoids double taxation through the tax credit included in the EC framework of model 730.

What are the rules for old and new frontiersmen?

Old frontier workers, i.e. those who worked in Switzerland already before 17 July 2023, benefit from a transitional regime active from 2024 to 2033 with an exemption of 7,500 euros. The new frontier workers, hired later, have a deductible of 10,000 euros.

What social contributions are withheld from the salary in Switzerland?

Contributions for the AVS, AI and IPG are retained on the salary with a share of 5.3 percent borne by the employee, the AD and AC unemployment insurance equal to 1.1 percent up to a cap of 148,200 Swiss francs, the LAINF for accidents between 0.7 and 1.5 percent and the occupational pension LPP between 7 and 18 percent depending on the age group from 25 years.

Changing the working canton for the border guards (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 12 August 2026

Job canton change for cross-border worker

Impact of the change of working canton for border workers between Ticino, Graubünden and other regions: rules and taxation.

Context

At a glance

Withholding tax deducted in Switzerland
Cross-border commuters agreement in force since January 1, 2024
Management of permit G and commuting
Tax credit to avoid double taxation

Key facts

What: Change of Swiss canton of employment
When: Effective from the new agreement in force since January 1, 2024
Where: Between Canton Ticino, Grisons, and other Swiss cantons
Who: Italy-Switzerland cross-border workers
Amount: New cross-border workers allowance of 10,000 euros

The cross-border labor landscape connecting Italy to Switzerland presents complex dynamics when evaluating the transfer of one's work activity from one canton to another, such as moving from Canton Ticino to Grisons. This choice involves a series of operational, administrative, and tax considerations that every employee must carefully weigh. The reference legislation clearly regulates tax withholdings, which continue to be applied directly in Switzerland through the withholding tax mechanism, while Italy adopts the necessary countermeasures to avoid double taxation through the tax credit included in section CE of the 730 tax return form.

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Operational details

The decision to move your workplace from one cantonal jurisdiction to another, for example leaving the borders of Ticino to reach Graubünden, directly affects the day-to-day management of commuting and relations with the competent authorities. The cantonal tax administrations and the Federal Tax Administration AFC manage the collection of taxes according to the federal and cantonal laws in force, while institutions such as the Federal Statistical Office BFS monitor demographic and economic flows and data without however establishing tax rates. From a social security and health point of view, LAMal health insurance offers frontier workers the right of option, allowing them to evaluate deductibles for adults between 300 and 2,500 Swiss francs based on their medical coverage needs.

Impact on commuting and permit G

The change of employer or the change of workplace within the Swiss territory requires compliance with the administrative procedures managed by the Secretariat of State for Migration SEM and the competent cantonal authorities for updating the G permit. Daily commuting undergoes significant logistical variations depending on the distance from historical border crossings such as Brogeda or Gaggiolo and the motorway arteries used. For those who move to alpine cantons such as Graubünden, the transport network and

Useful planning tools

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

Key points

Navigating a professional change that involves relocating to another Swiss canton requires a series of well-defined operational steps to avoid complications with tax authorities and social security institutions. First of all, it is necessary to promptly communicate the change to your employer and verify that the notification is forwarded to the competent offices to update your G permit status. Subsequently, you must carefully examine your payslip to check that withholding tax deductions are calculated correctly based on the tax tables of the new destination canton. Regarding tax management in Italy, it is essential to keep all documentation issued by the Swiss employer in order to correctly complete the tax return using form 730, entering the data in section CE to benefit from the tax credit and avoid double taxation on income earned abroad.

Practical procedures and checks

Particular attention must be paid to LAMal health insurance coverage and the choice of your primary care physician or health insurer, correctly exercising the right of option within the terms established by law. Those moving to Graubünden must also recalculate their monthly budget taking into account different economic conditions and mobility-related costs. To delve deeper into personal finance planning, understand tax deductions, and simulate the impact of the new tax rates on your income, calculate your taxes and payslip to have a clear and transparent picture before signing a new cross-border employment contract.

Frequently Asked Questions

How is income taxed if I change canton of employment in Switzerland?: Income tax at source is withheld directly in Switzerland. Rates and modalities are set by federal and cantonal laws and administered by the AFC and cantonal tax administrations. Italy avoids double taxation through the tax credit included in the EC framework of model 730.
What are the rules for old and new frontiersmen?: Old frontier workers, i.e. those who worked in Switzerland already before 17 July 2023, benefit from a transitional regime active from 2024 to 2033 with an exemption of 7,500 euros. The new frontier workers, hired later, have a deductible of 10,000 euros.
What social contributions are withheld from the salary in Switzerland?: Contributions for the AVS, AI and IPG are retained on the salary with a share of 5.3 percent borne by the employee, the AD and AC unemployment insurance equal to 1.1 percent up to a cap of 148,200 Swiss francs, the LAINF for accidents between 0.7 and 1.5 percent and the occupational pension LPP between 7 and 18 percent depending on the age group from 25 years.