Do I have to live in Avise to get the G border permit?

No, the G permit is not linked to a specific city. However, it must coincide with your actual domicile in Italy (Valle d 'Aosta or other Italian municipality). If the residence is in Avise and the work in Valais, the G permit must be requested from the Valais on the basis of the employment contract. Italy automatically recognizes the status of border crossing through the bilateral CH-IT procedure.

What tax at source will be withheld from me in Switzerland?

The canton of Valais applies an average rate of between 20% and 22% on the gross salary (after deducting the deductible of €10,000 for new border workers and the mandatory AVS/LPP contributions). The rate varies by canton and income level. Italy does not apply a tax at source: the check takes place through 730, where you can request a refund if the Swiss tax is higher than the Italian one.

Can I keep INPS insurance instead of switching to LAMal?

Yes, you have the right of option as a border worker with permission G. You must notify the employer in writing within 30 days of the start of the activity. If you choose INPS, you remain covered by the Italian system; if you choose LAMal, you gain access to Swiss healthcare (deductibles CHF 300–2500). You can't have both at the same time - just choose one option.

When did the New Frontier Agreement come into force and what are the benefits?

The New Frontier Agreement (signed on 23 December 2020) entered into force on 1 January 2024. It introduces a deductible of €10,000 for new frontier workers (zero taxation on the first €10,000 gross per year). Those who were already border workers before 17 July 2023 benefit from a €7,500 transitional allowance until 2033, guaranteeing fiscal stability.

Do I need to file 730 if the employer has already withheld the tax at source?

Yes, it is mandatory. The 730 allows you to register the tax paid in Switzerland (EC framework) and request the refund calculated by the Revenue Agency. Without the 730, you lose the right to the tax credit. The presentation is free of charge at the affiliated Cafes or online on the Revenue Agency's website.

Living in Avise and working in Valais: a practical guide

Di Redazione Frontaliere Ticino · Published on 3 September 2026 · Updated on 25 September 2026

Alpine landscape between Italy and Switzerland with valley and mountains, typical of the Valais-Valle d'Aosta border area

Moving to Avise to work in Valais: Swiss tax, permits, AVS, LAMal and everything you need to know as an Italy-Switzerland border worker.

Context

In short

Work in Valais, residence in Avise: the New Frontier Agreement 2024 regulates taxation and refunds
Recommended G Permit; mandatory AVS/LPP contributions (5.3% + 7-18% per band); Swiss LAMal with option right for Italian INPS
Tax at source withheld only in Switzerland; double taxation avoided with EC framework tax credit of Italian 730

Key facts

What: Frontier work in Canton Valais from Italian domicile (Avise, Valle d 'Aosta)
When: New Frontier Agreement in force from 1 January 2024; transitional regime until 2033
Where: Italy-Switzerland border between Valle d 'Aosta and Canton Valais
Who: Private employees; new border workers with exemption €10,000 per year; old border workers €7,500 under transitional regime
Taxation: Swiss source tax; Italian tax credit to avoid double taxation (Convention 9 March 1976)
Social security: AVS/AI/IPG 5.3%, AD/AC 1.1%, LPP 7–18% by age; INPS for the period prior to border hiring #

The Avise-Valais border context Choosing to live in Avise and work in Valais means joining the legal regime for cross-border border workers between Italy and Switzerland. Unlike those who reside in the Canton of Ticino and work in the province of Lombardy, the Avise-Valais border crossing moves between Italian and Swiss tax law, applying the rules of the Italian-Swiss Double Taxation Convention For those who were already border workers before July 2023, the deductible is lower (€7,500) but protected by a transitional regime that guarantees stable conditions until 2033. The reimbursement of tax is not insured for all amounts: it depends on the declaration made in Italy and the evaluation of the Revenue Agency on the EC framework of 730.

Operational details

Planning: advantages and practical challenges

Moving to Avise to work in Valais offers concrete advantages, such as maintaining Italian residency (with local services, school, community), the right to work permanently in Switzerland with a salary in CHF, and access to cross-border training opportunities. However, commuting involves travel time, transportation costs, and, above all, the administrative complexity of two parallel tax systems.

The first year as a cross-border worker is the most demanding: you must register with the Swiss employer (who will handle the cantonal procedures), open a Swiss bank account to receive your salary in CHF, enroll in AVS and LPP with the Swiss federal authorities (or the employer will do it automatically), and finally submit the Italian 730 form for tax refund.

Scenario: implications of gross salary and taxation

Consider a new cross-border worker (€10,000 allowance) earning a gross salary in Switzerland. The payslip will show:

Gross: agreed amount in CHF
AVS/AI/IPG: 5.3% of gross (deducted)
AD/AC: 1.1% of gross (up to CHF 148,200 cap)
LAINF: 0.7–1.5% (accident insurance)
LPP: 7–18% depending on age
Withholding tax: cantonal Valais rate applied to the net after mandatory contributions

The first €10,000 of annual gross salary reduces the taxable amount for withholding tax. If the gross salary is €50,000 annually, the first €10,000 is tax-exempt or partially tax-exempt, and the remainder (€40,000) is subject to cantonal withholding tax (typically 20–22% in Valais for cross-border workers).

In February/March of the following year, the cross-border worker completes the Italian 730 form. In the CE section (income earned abroad), they enter the amount of withholding tax paid in Switzerland. The Italian Revenue Agency calculates what the Italian IRPEF would be (23% up to €28,000, 33% up to €50,000, 43% beyond) and grants a tax credit if the Swiss tax is lower (which often happens due to the favorable treatment for cross-border workers in Switzerland).

Health insurance: LAMal vs INPS

In Switzerland, the cross-border worker is required to take out a LAMal (mandatory health insurance) contract with a cantonal health insurance fund. Deductibles range from CHF 300 to CHF 2,500 per adult, depending on the contract and canton. The cross-border worker with a G permit has the option to continue health insurance through the Italian INPS (as an Italian resident), but the choice must be explicit and timely (usually within 30 days of starting work).

If you opt for INPS, you remain covered by the Italian healthcare system; if you choose LAMal, you have direct access to Swiss healthcare services (hospitals, doctors in Valais). The decision depends on your habits and desired insurance coverage. For more information on LAMal rights, see our page on health insurance for cross-border workers.

Note: Double coverage (LAMal + INPS) is not recommended and carries risks of lack of cohesion. Choose one option and clearly communicate it to your employer and insurance provider within the specified deadlines.

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

Step-by-step procedure: the first 30 days

Month 0 (before starting): Contact the Swiss employer in Valais and ask for details on AVS, LPP, and health insurance. Request the employer to provide the AVS affiliation number (usually communicated before signing the contract). Open a bank account with a Swiss bank (online or at a branch in Valais), paying attention to management costs and cross-border fees.

Day 1–3 (start of employment): The employer registers the contract with the Valais canton (SEM, State Secretariat for Migration) and communicates the data to the cantonal AVS office. You will receive AVS documentation with your personal insurance number. Keep this documentation carefully: you will need it for the Italian 730 form.

Within 30 days: Choose the LAMal health insurance fund (the employer provides a list) or explicitly communicate to the employer that you wish to maintain Italian INPS health insurance. If you choose LAMal, send the signed enrollment form. If you choose INPS, notify the employer in writing and communicate your INPS number.

Annual tax deadlines and checks

February–April: Complete the 730 form at the Caf (Fiscal Assistance Center) or online on the Revenue Agency's website. In the CE section, enter the gross amount earned in Valais (in EUR converted from CHF at the average annual exchange rate) and the withholding tax paid in Switzerland. The Revenue Agency calculates the refund and credits it in May/June (or deducts it from the taxes of the following year if you are a debtor).

By March 30: If you are a resident in Italy and work as a cross-border commuter, notify the registry office of the municipality of Avise of your cross-border commuter status. It is not formally mandatory, but it simplifies the collection of regional benefits (regional IRPEF exemptions in Valle d'Aosta, deductions, transport bonus where available).

Annually: Verify with your employer that the AVS data is up to date. The SUVA (Swiss National Accident Insurance Institute) automatically manages your accident profile; no action is required, but it is useful to check the AVS statement (available online on the Swiss federal AVS portal) to verify correct payments.

Practical tools and resources

To calculate the Swiss net salary and the expected refund, use our cross-border salary calculator, which automatically applies the Valais cantonal withholding tax, AVS/LPP contributions, and simulates the Italian refund in the CE section. This allows you to plan your annual budget and understand which part of the salary remains after taxes, contributions, and pensions.

If you already have Italian pension coverage from previous employment (INPS), check with a consultant if you can continue voluntary contributions as a resident in Italy. Many cross-border commuters maintain additional contributions to supplement their pension, but this requires a personalized assessment.

Contacts and reference bodies

For AVS issues: contact the AVS office of the Valais canton (provided by the employer). For Swiss tax issues: the cantonal tax office (AFC, Federal Tax Administration at the central level, or the Valais cantonal office). For Italian tax issues: the Revenue Agency (offices in the municipal offices of Avise or Valle d'Aosta). For LAMal/INPS issues: the chosen health insurance fund or the INPS website.

Next steps: tax calculation and refunds

Access our cross-border tax calculator to simulate your net salary, the expected refund, and the combined Italy-Switzerland taxation. Also, consult our guide to cross-border tax refunds to better understand the tax credit mechanism on the 730 form and maximize tax recovery.

Frequently Asked Questions

Do I have to live in Avise to get the G border permit?: No, the G permit is not linked to a specific city. However, it must coincide with your actual domicile in Italy (Valle d 'Aosta or other Italian municipality). If the residence is in Avise and the work in Valais, the G permit must be requested from the Valais on the basis of the employment contract. Italy automatically recognizes the status of border crossing through the bilateral CH-IT procedure.
What tax at source will be withheld from me in Switzerland?: The canton of Valais applies an average rate of between 20% and 22% on the gross salary (after deducting the deductible of €10,000 for new border workers and the mandatory AVS/LPP contributions). The rate varies by canton and income level. Italy does not apply a tax at source: the check takes place through 730, where you can request a refund if the Swiss tax is higher than the Italian one.
Can I keep INPS insurance instead of switching to LAMal?: Yes, you have the right of option as a border worker with permission G. You must notify the employer in writing within 30 days of the start of the activity. If you choose INPS, you remain covered by the Italian system; if you choose LAMal, you gain access to Swiss healthcare (deductibles CHF 300–2500). You can't have both at the same time - just choose one option.
When did the New Frontier Agreement come into force and what are the benefits?: The New Frontier Agreement (signed on 23 December 2020) entered into force on 1 January 2024. It introduces a deductible of €10,000 for new frontier workers (zero taxation on the first €10,000 gross per year). Those who were already border workers before 17 July 2023 benefit from a €7,500 transitional allowance until 2033, guaranteeing fiscal stability.
Do I need to file 730 if the employer has already withheld the tax at source?: Yes, it is mandatory. The 730 allows you to register the tax paid in Switzerland (EC framework) and request the refund calculated by the Revenue Agency. Without the 730, you lose the right to the tax credit. The presentation is free of charge at the affiliated Cafes or online on the Revenue Agency's website.