Living in Bionaz and working in Valais: a guide (cross-border guide)

Context

In a nutshell

• Exemption €7.500/anno for old frontier workers (before 17/7/2023), €10,000 for new
• Tax at source withheld ONLY in Switzerland; tax credit in Italian declaration (EC framework, 730)
• LAMal mandatory in Switzerland; frontier workers have the right of option
• Bionaz-Vallese commuting: 1–2 hours via Sempione or Gran San Bernardo

Key facts

• What: Residence in Valle d 'Aosta (Bionaz), work in Valais (Switzerland) with G Permit
• Where: Bionaz (Italy, Aosta) ↔ Valais (Canton of Valais, Switzerland)
• Permit: G Permit for border workers; tax exemption €7,500 (old) or €10,000 (new, from 1 January 2024)
• Taxation: Swiss tax at source; Italian-Swiss Convention of 9 December 1976
• Contributions Switzerland: AVS/AI/IPG 5.3% employee; AD/AC 1.1% (cap CHF 148'200)
• LAMal: Adult deductible CHF 300-2,500 per year
• Agreement: New Frontier Agreement in force from 1 January 2024 (IT ratification: Law 83 of 13 June 2023)

Moving to Bionaz to maintain a job in the Swiss Valais is a concrete choice for those who want to associate Italian housing costs with Swiss salaries and benefits. The Italy-Switzerland border model has clear rules since January 2024, thanks to the New Frontier Agreement. For border workers already active before 17 July 2023, the tax exemption remains fixed at €7,500 per year; for those who start after that date, it rises to €10,000. This exemption reduces the Italian tax base, but only up to that

Operational details

Dual taxation and the Italian-Swiss convention

The Convention to avoid double taxation between Italy and Switzerland, signed on 9 December 1976, provides that income from employment taxed at source in Switzerland is NOT subject to further Italian personal income tax. So if you earn CHF 50,000 gross per annum in Valais, the Swiss tax (about CHF 8,000-10,000 depending on canton and personal factors) is paid in Switzerland and that's it. In Italy, declare the income in form 730 indicating the Swiss tax paid in the EC framework: this is recognized as a tax credit. In addition, within the exemption limit (€7,500 or €10,000 depending on seniority), that part of income is excluded from Italian taxation. Example: earnings CHF 50,000 = about €50,000 in conversion. The Swiss tax is CHF 8,500. In Italy, without exemption, the personal income tax on €50,000 would be about €15,000 (rates 23%–35% steps). With the exemption €7,500, the Italian tax base drops to €42,500. The income tax on €42,500 is about €11,000. Since you have already paid CHF 8,500 (≈ €8,500), the credit partially covers; you do not have to pay additional Italian IRPEF.

LAMal, AVS and supplementary pension

Swiss health insurance (LAMal) is mandatory for those working in Switzerland. As a border worker with G Permit, you have the right of option: you can join the cantonal LAMal (Valais) or stay in the Italian National Health Service. The choice depends on 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

Transfer Procedure and Practical Checklist Before moving to Bionaz, verify with your employer that your contract allows for a Permit G (some prefer Permit B). Contact the SEM of Valais for official issuance timelines. Notify Bionaz Municipality of your address change (remain registered as an Italian resident). Choose your LAMal coverage: consult Valaisan insurers or stay within the Italian SSN if you continue paying INPS contributions. Open a bank account with a Swiss bank (Valais or Ticino) if your employer has no agreements. Register your Permit G with the Aosta Police Department (notify unchanged Italian residency). Present the permit to the Italian Revenue Agency within 30 days. ### Connections and Travel Times Bionaz is reachable via Sempione (Brigue–Bionaz, approx. 50 km, 1–1.5 hours in summer, 1.5–2 hours in winter) or Grand San Bernard (more scenic, but subject to winter closures). Check Meteosuisse before each winter trip. If working in the Valais plain (Martigny, Sion), add 30–40 minutes. Swiss gasoline costs around CHF 1.50–1.70/liter; refueling in Italy (€1.60–1.80/liter) is often more convenient considering the EUR/CHF exchange rate. ### Annual Income Declaration By May 31st of the following year, submit the Italian model 730. In section CE, declare the Swiss withholding tax paid and applicable frontier exemption. If Swiss tax exceeds the calculated Italian IRPEF (frequent for medium-high salaries), no additional payment is due; otherwise, Italy credits the difference. Use our salary calculator to simulate the approximate monthly net based on gross salary and dual-regime taxation. For the first times, rely on a CAF or a tax consultant expert in frontier taxation to avoid declaration errors.