What is the difference between G Permit and Swiss residency?

The G Permit allows the worker to carry out an activity in Switzerland while remaining resident in Italy (Brezzo di Bedero). It does not confer Swiss civil rights (voting, subsidized property), but guarantees full participation in the three pillars of Swiss social security (AHV, BVG, 3a) and access to the KVG. A true residence (B permit) would require an actual transfer of domicile to Switzerland.

How does the tax rebate for cross-border commuters work?

Swiss withholding tax is withheld by the Ticino employer. If lower than the corresponding Italian IRPEF rate, the cross-border worker obtains a rebate by filling in the EC framework of the Italian 730 form. Italy applies automatic tax credit to avoid double taxation (Convention of 9 December 1976). Average rebate price: July-September.

If I have been a cross-border commuter since before 17 July 2023, what exemption am I entitled to?

€7,500 per year of temporary exemption (transitional regime 2024-2033), according to the New Cross-Border Commuters Agreement which came into force on 1 January 2024. New cross-border commuters (hired after 17 July 2023) have a €10,000 deductible. The exemption reduces taxable income in Italy.

AHV and BVG: what changes if I work in Ticino from Brezzo?

Payments in both AHV (1st pillar, 5.3% employee) and BVG (2nd pillar, 7–18% depending on age). They are Swiss payments, not Italian. When you retire, you will receive AHV and BVG pensions from Switzerland. The Italian INPS remains suspended during cross-border work, but you do not lose contributions already paid before.

LAMal mandatory: can I keep the Italian insurance?

The G Permit offers the right of option: you can keep yourself on an Italian health insurance (also valid in Switzerland) or switch to a Swiss KVG policy. The choice affects premiums and deductibles (CHF 300–2,500 for adults). Check with the Revenue Agency which choice is advantageous in your tax case.

Living in Brezzo di Bedero and working in Ticino (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 19 August 2026

Lake Maggiore shoreline near Locarno with Alpine mountains in distance and morning light over harbor

Practical guide for border workers: G permit, tax at source, AVS, LPP, LAMal, refreshments. All about taxes and social security for those who live in Brezzo and work in Ticino.

Context

In a nutshell

New Frontier Agreement in force from 1 January 2024
Tax at source only in Switzerland, zero double taxation
Exemption €7,500 (border crossers pre-17/7/2023) or €10,000 (new) until 2033
Permit G: full access to AVS, LPP, LAMal and Italy tax credit

Key facts

What : Border tax and social security system Ticino-Italy
When: 1 January 2024 (New Frontier Agreement in force)
Where: Brezzo di Bedero (Varese, Italy) → Ticino (Switzerland)
Who: Frontier G Permit holders
Tax: Withheld only in Switzerland (5.3% AVS/AI/IPG dependent + federal/cantonal rates)
Exemption: €7,500 (transitional regime 2024–2033 for pre-17/7/2023), €10,000 (new frontier workers)
Pension: AVS 1st, LPP 7–18% by age group (from 25 years), 3rd up to €7,026/year

Living in Brezzo di Bedero and working in Ticino means operating on one of the most consolidated border routes on the Italian-Swiss border. From 1 January 2024, the New Frontier Agreement — signed on 23 December 2020 and ratified by Italy with Law 83 of 13 June 2023 — introduced significant changes to the tax and social security regime for cross-border workers. The main one: the income tax at source is withheld only in Switzerland, eliminating the risk of double taxation in Italy, which instead applies an automatic tax credit (EC framework of model 730). For border workers already active before 17 July 2023, it is

Operational details

Double Taxation and Tax Credit

What really changes for a Brezzo-Ticino border crossing is tax certainty. Before the New Deal, the risk was real: Switzerland could ask for the tax at source, and Italy could ask for the IRPEF (23% up to €28,000, 35% from €28,001 to €50,000, 43% over €50,000). Today, the Swiss source tax is the only direct withholding. Italy does not subtract anything in the paycheck. At the time of the annual declaration, the border worker completes the EC framework of the form 730, where he declares Swiss income and applies the tax credit for taxes already paid. If the Swiss percentage is lower than the equivalent Italian IRPEF rate, the frontier worker receives a refund (typically July-September); if it is higher, he does not owe anything more. This mechanism, guaranteed by the Italian-Swiss Convention of 9 December 1976, was strengthened by the New 2024 Agreement.

Pension and health insurance

A border worker with G Permit pays into AVS (1st pillar, old-age/disability insurance) and LPP (2nd pillar, company pension fund). The LPP varies from 7% to 18% depending on the age group (from 25 years onwards); the employer contributes a similar percentage. For the 3rd pillar (3a), the frontier worker can pay up to €7,026 per year to obtain tax deductions both in Switzerland and potentially in Italy. Health insurance (LAMal) is mandatory in Switzerland. Border workers with G Permit

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

Documentation and Permit G: the first steps

Before moving to Brezzo and starting work in Ticino, a precise procedure must be followed. Permit G is required at the Swiss Migrants' Desk (SEM) — generally the Ticino employer completes the documentation. The SEM requires: signed employment contract, passport or valid identity document, and a verification that the position does not take jobs away from Swiss residents (it is not an automatic lock, but a formal verification). Once you have obtained the G Permit, register with the Italian INPS as a border worker with a declaration of your category (old border worker pre-17/7/2023 or new). Open a Swiss bank account at the same time (most Ticino employers only pay into Swiss IBANs); the CHF/EUR exchange rate is according to the bank's rate. Finally, choose health insurance (Italy or Switzerland LAMal option): the Revenue Agency provides guidance on the most tax advantageous choice.

Annual Income Statement and Refunds

Every year, the Brezzo-Ticino border crossing fills in the Italian form 730 by May, including in the EC framework the gross Swiss income and the source tax already paid. If the Swiss tax/income ratio is lower than the equivalent Italian IRPEF rate, the Revenue Agency issues a rebate (approximately July-September). This is the only time Italy 'sees' border revenue; no communication in

Evaluating a Ticino job offer? Simulate your net payslip: enter gross salary, marital status and municipality for a detailed breakdown.

Frequently Asked Questions

What is the difference between G Permit and Swiss residency?: The G Permit allows the worker to carry out an activity in Switzerland while remaining resident in Italy (Brezzo di Bedero). It does not confer Swiss civil rights (voting, subsidized property), but guarantees full participation in the three pillars of Swiss social security (AHV, BVG, 3a) and access to the KVG. A true residence (B permit) would require an actual transfer of domicile to Switzerland.
How does the tax rebate for cross-border commuters work?: Swiss withholding tax is withheld by the Ticino employer. If lower than the corresponding Italian IRPEF rate, the cross-border worker obtains a rebate by filling in the EC framework of the Italian 730 form. Italy applies automatic tax credit to avoid double taxation (Convention of 9 December 1976). Average rebate price: July-September.
If I have been a cross-border commuter since before 17 July 2023, what exemption am I entitled to?: €7,500 per year of temporary exemption (transitional regime 2024-2033), according to the New Cross-Border Commuters Agreement which came into force on 1 January 2024. New cross-border commuters (hired after 17 July 2023) have a €10,000 deductible. The exemption reduces taxable income in Italy.
AHV and BVG: what changes if I work in Ticino from Brezzo?: Payments in both AHV (1st pillar, 5.3% employee) and BVG (2nd pillar, 7–18% depending on age). They are Swiss payments, not Italian. When you retire, you will receive AHV and BVG pensions from Switzerland. The Italian INPS remains suspended during cross-border work, but you do not lose contributions already paid before.
LAMal mandatory: can I keep the Italian insurance?: The G Permit offers the right of option: you can keep yourself on an Italian health insurance (also valid in Switzerland) or switch to a Swiss KVG policy. The choice affects premiums and deductibles (CHF 300–2,500 for adults). Check with the Revenue Agency which choice is advantageous in your tax case.