Do I have to pay taxes in both Italy and Switzerland as a border worker living in Barasso?

No. Tax at source is ONLY paid by the Swiss administration on your paycheck. Italy does not apply a double payment thanks to the Convention of 9 December 1976. Instead, it automatically recognises a tax credit in form 730 (EC framework) that offsets the taxes paid in Switzerland, avoiding double taxation. Your tax position is automatically adjusted by the Revenue Agency.

What is the difference between Permit G and Permit B for a border crossing?

The G Permit is issued to those who reside permanently in Italy and work in Switzerland (border workers). Permit B is for those who reside in Switzerland and work in Switzerland. Since Barasso is in Italy, if you work in Ticino you must apply for the G Permit at the SEM (Secretariat of State for Migration) of the Canton of Ticino. The procedure requires the employment contract and registration in the Italian registry.

How does LAMal work for a border crossing resident in Barasso?

LAMal is Switzerland's compulsory health insurance, NOT a tax. As a border crossing with G Permit, you have the right of option: you can stay in the Swiss system (LAMal — recommended for continuity) or choose to stay in Italian INPS. The choice must be declared within 30 days of the start of the work. Adult LAMal deductibles range from CHF 300 to CHF 2,500 depending on the policy and insurance company chosen.

Does the exemption of €7,500 or €10,000 really reduce my Italian taxable income?

Yes. If you are an 'old frontier worker' (active status before 17 July 2023), the exemption of €7,500 per annum is deducted from gross income FOR income tax PURPOSES in the Italian 730 return. This reduces the amount on which the overall tax is calculated. The new frontier workers (status acquired after 17 July 2023) have a deductible of €10,000. The regime is transitional until 2033 according to the New Frontier Agreement that entered into force on 1 January 2024.

Who do I contact for the G Leave and how long does it take to get it?

Contact the SEM (Secretariat of State for Migration) at the Canton of Ticino, or contact the Italian consulate in Bern if you need consular coordination. Processing time: approx. 10-15 working days. Required documents: valid identity document, employment contract signed by the Swiss company, proof of residence in Barasso (registration in the Italian registry), completed SEM forms.

Living in Barasso and working in Ticino: border guide (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 20 August 2026

Commuter car at Brogeda border crossing between Varese and Ticino, with Swiss customs signage and morning mist

Permit G, exemption €7,500, tax at source and AVS/LPP pension: everything you need to live in Barasso and work in Ticino from 2024.

Context

In brief

New Cross-Border Workers Agreement in force since January 1, 2024: €7,500 exemption for cross-border workers active before July 17, 2023
Barasso (Varese province) 15-20 km from the Ticino border; Brogeda and Gaggiolo border crossings reachable in 30 minutes
Withholding tax deducted ONLY in Switzerland; automatic tax credit in the Italian 730 tax return
Mandatory social security: OASI/BVG/LAMal managed according to the Italy-Switzerland Convention of December 9, 1976

Key facts

What: New cross-border tax regime with partial exemption from Italian LAMal
When: In force since January 1, 2024
Where: Varese-Ticino border (Brogeda and Gaggiolo crossings)
Who: Cross-border workers residing in Italy and working in Switzerland
Exemption: €7,500 per year (old cross-border workers); €10,000 (new ones since July 17, 2023)
Tax: Withheld in Switzerland; credit recognized in Italy
Document: G Permit (cross-border worker)

Since January 1, 2024, the New Cross-Border Workers Agreement between Italy and Switzerland, signed on December 23, 2020, has changed the tax and social security rules for those working in Ticino while residing in Italy. Barasso, a municipality in the province of Varese, is located just a few kilometers from the Ticino border and represents a frequent housing choice for those seeking proximity to Ticino's employment centers: Lugano, Mendrisio, Bellinzona, and Locarno.

If you are a cross-border worker or are considering moving to Barasso to work in Ticino, the new agreement affects you directly. The first thing to know is that the required work permit is the G Permit (cross-border worker), which allows you to cross the border and reside permanently in Italy.

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Operational details

Taxation and pensions: the complete picture

Residence in Barasso and work in Ticino entail tax and social security obligations ONLY towards Switzerland, thanks to the Italy-Switzerland Convention signed on 9 December 1976 and reconfirmed by the New Frontier Agreement 2024.

The tax at source (withheld from pay slips) is paid exclusively by the Swiss administration to its treasury. There is no double deposit. Italy, through the EC framework of declaration 730, grants you a tax credit that compensates the taxes paid in Switzerland, avoiding double taxation. This mechanism is automatically adjusted by the Revenue Agency when the declaration is reconciled.

Pension: AVS, LPP, LAMal

As a border worker in Ticino, you are compulsorily registered with:

AVS (old-age and survivors' insurance): employee contribution 5.3% of the gross
AI (disability insurance): included in the AVS
LPP (compulsory supplementary pension): from 7-18% depending on the age group (from 25 years onwards)
LAMal (Swiss compulsory health insurance): NOT a tax, but health coverage. Border workers with a G Permit have the right of option between the Swiss and Italian systems. Adult deductibles range from CHF 300 to CHF 2,500 depending on the policy chosen.

Italy recognises AVS/LPP contributions as covered by the bilateral Convention: Swiss payments count in full for the purposes of the

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

Procedure: How to start step by step

If you are considering moving to Barasso to work in Ticino, here is a practical checklist divided into four operational phases.

Phase 1: G Permit and Registry Registration

Make sure you have an employment contract signed by a Swiss company (the G Permit is tied to employment). Apply for the G Permit at the Ticino cantonal authorities (Migration office, SEM - State Secretariat for Migration). Required documents: valid identity document, employment contract, declaration of residence in Barasso. Register with the Italian Registry (Anagrafe) in Barasso as a resident and communicate your Italian address to your Swiss employer.

Phase 2: Swiss Social Security Registration (AHV/BVG)

Your employer will automatically register you with the AHV/IV/BVG system once they receive your insurance number. Registration is coordinated by SECO (State Secretariat for Economic Affairs) and managed by the employer. You will receive AHV registration documents within 1-2 months. Deductions (withholding tax, AHV, BVG, KVG) will automatically appear on your pay slip.

Phase 3: Italian Tax Return

Register with the Revenue Agency (Agenzia delle Entrate) as an employee resident in Italy. Provide your tax code (codice fiscale) to your Swiss employer (necessary for documentation). Fill out the 730 form every year by September 30, indicating the Swiss tax credit and the cross-border exemption (€7,500 or €10,000) in section CE. The Financial Administration automatically reconciles your status.

Phase 4: KVG — Option Declaration

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Frequently Asked Questions

Do I have to pay taxes in both Italy and Switzerland as a border worker living in Barasso?: No. Tax at source is ONLY paid by the Swiss administration on your paycheck. Italy does not apply a double payment thanks to the Convention of 9 December 1976. Instead, it automatically recognises a tax credit in form 730 (EC framework) that offsets the taxes paid in Switzerland, avoiding double taxation. Your tax position is automatically adjusted by the Revenue Agency.
What is the difference between Permit G and Permit B for a border crossing?: The G Permit is issued to those who reside permanently in Italy and work in Switzerland (border workers). Permit B is for those who reside in Switzerland and work in Switzerland. Since Barasso is in Italy, if you work in Ticino you must apply for the G Permit at the SEM (Secretariat of State for Migration) of the Canton of Ticino. The procedure requires the employment contract and registration in the Italian registry.
How does LAMal work for a border crossing resident in Barasso?: LAMal is Switzerland's compulsory health insurance, NOT a tax. As a border crossing with G Permit, you have the right of option: you can stay in the Swiss system (LAMal — recommended for continuity) or choose to stay in Italian INPS. The choice must be declared within 30 days of the start of the work. Adult LAMal deductibles range from CHF 300 to CHF 2,500 depending on the policy and insurance company chosen.
Does the exemption of €7,500 or €10,000 really reduce my Italian taxable income?: Yes. If you are an 'old frontier worker' (active status before 17 July 2023), the exemption of €7,500 per annum is deducted from gross income FOR income tax PURPOSES in the Italian 730 return. This reduces the amount on which the overall tax is calculated. The new frontier workers (status acquired after 17 July 2023) have a deductible of €10,000. The regime is transitional until 2033 according to the New Frontier Agreement that entered into force on 1 January 2024.
Who do I contact for the G Leave and how long does it take to get it?: Contact the SEM (Secretariat of State for Migration) at the Canton of Ticino, or contact the Italian consulate in Bern if you need consular coordination. Processing time: approx. 10-15 working days. Required documents: valid identity document, employment contract signed by the Swiss company, proof of residence in Barasso (registration in the Italian registry), completed SEM forms.