Do I have to pay taxes in Switzerland and Italy at the same time if I live in Capiago and work in Ticino?

No, thanks to the 1976 Italian-Swiss Convention. Tax at source is withheld exclusively in Switzerland by the employer (AVS 5.3%, cantonal contributions, insurance). Italy does not apply a further direct taxation on the same income, but recognizes a tax credit in the EC framework of the tax return (730). The New Frontier Agreement (in force from 1 January 2024) also introduces deductibles of €10,000 (new frontier workers) or €7,500 (previous frontier workers) that further reduce the Italian tax base.

How long does it take to get the G permit?

Not yet specified in general; times vary at the cantonal level of Ticino. You must apply to the migration office or the competent authority (usually the DSS) with an employment contract and proof of residence in Capiago Intimiano. It is advisable to contact the cantonal office directly for precise timelines, which usually range from 2 to 6 weeks.

Should I stay enrolled in the Italian NHS for health insurance or should I switch to a Swiss LAMal?

It depends on personal factors: the border crossing with a G permit has the right of option. If you stay in Italian SSN, you pay an Italian insurance deductible; if you choose LAMal, you pay the Swiss deductible (CHF300-2,500 per year for adults) plus the Ticino cantonal rate. It is advisable to make a comparison between the annual costs and the frequency of access to medical services. An in-depth study depends on the personal health situation.

What are the main costs of commuting between Capiago Intimiano and Ticino?

The border carrier supports: annual Swiss vignette (car stamp), motorway tolls (A2, A9 if used), fuel and vehicle maintenance. The entity depends on the workplace in Ticino: Mendrisio is closer (Brogeda, ~15 km), while Lugano or Locarno involve longer journeys (50–100 km). Some Ticino companies offer commuter subsidies, reducing the personal cost.

How do tax rebates work for border workers residing in Capiago?

The restaurant is administered at the cantonal level of Ticino. If the border worker has paid a tax at source higher than that due (for family deductions, dependent children, spouse), he/she may request reimbursement of the excess amount. The procedure generally requires the completion of a form at the cantonal tax administration. It is advisable to be accompanied by an experienced accountant for border workers.

Living in Capiago Intimiano, working in Ticino (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 19 August 2026

Aerial view of Brogeda border crossing between Italy and Ticino with Swiss road signs and mountains in the background

Practical guide for border workers: location, commuting times, taxation, living costs and checklist before transfer.

Context

In brief

Capiago Intimiano is less than 15 km from the Brogeda border crossing, the nearest border to southern Ticino
Source tax withheld ONLY in Switzerland; Italy applies IRPEF with tax credit
New Border Commuters Agreement in force from January 1, 2024: exemptions of €10'000 (new) or €7'500 (established commuters)
Lower cost of living compared to Ticino is the main economic advantage

Key facts

What: living in the Italian municipality of Capiago Intimiano and working in Canton Ticino as a border commuter with permit G
Where: Capiago Intimiano (province of Como, Lombardy), distance from Brogeda/Chiasso border crossings 10–20 km
Who: border commuters with employment income in Switzerland
When: current regulations have been in force since January 1, 2024 (New Border Commuters Agreement)
Fiscal treatment: source tax in Switzerland (5.3% AVS/AI/IPG employee + cantonal contributions), Italian IRPEF with section CE

Geographic location and logistics

Capiago Intimiano is located in the province of Como, in Lombardy, just a few kilometers from the Ticino border. The Brogeda border crossing, the southernmost border passage from Ticino to Lombardy, is the natural crossing point for those living in Capiago and working in southern Ticino municipalities such as Mendrisio, Chiasso, or in the Ceresio area. Chiasso, the region's main border crossing, also remains accessible within reasonable times, making Capiago Intimiano a logistically viable choice for border commuters working in various economic sectors of Canton Ticino, from Lugano to Bellinzona down to smaller centers.

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Operational details

Taxation: double taxation and the new 2024 agreement

Among the most delicate issues for the border worker who lives in Capiago Intimiano and works in Ticino is the management of double taxation. The Convention between Italy and Switzerland to avoid double taxation (signed on 9 December 1976) provides that the tax at source is withheld exclusively in Switzerland by the employer. This withholding covers AVS/AI/IPG (5.3% for the employee), Ticino cantonal contributions and insurance. Italy does not apply further direct taxation on the same source of income, but integrates with the IRPEF in the EC framework of the tax return (form 730), where the border worker can benefit from a tax credit equal to the taxes paid in Switzerland.

The New Frontier Agreement, which entered into force on 1 January 2024, introduced income exemptions: frontier workers who were already exempt before 17 July 2023 (old frontier workers) benefit from an exemption of €7,500 per year until 31 December 2033, while new frontier workers enjoy an exemption of €10,000. These deductibles reduce the Italian tax base and, consequently, the overall tax burden.

Contributions and health insurance

All employee income is subject to mandatory Swiss contributions: AVS (old age), AI (disability), IPG (maternity allowance), as well as unemployment (AD/AC) and accident insurance (LAINF).

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

Practical Checklist: Before Moving to Capiago Intimiano

Migration from a Ticino region to Capiago Intimiano requires a sequence of administrative obligations. The first step is to obtain a G permit from the competent cantonal authority (usually the Department of Health and Social Services — DSS — or the cantonal immigration office). A work contract signed by a Ticino company and proof of stable housing in Capiago Intimiano are required. Timelines vary, but the procedure can take several weeks.

Simultaneously, it is essential to register with the Italian Revenue Agency (Agenzia delle Entrate) competent for the municipality of Capiago in order to communicate your change of residence and G permit number. The INPS must be informed of the start of cross-border work activity in Switzerland to register foreign contributions. Then you must choose a health insurance regime: whether to remain in the Italian NHS or subscribe to a Swiss LAMal with enrollment in a Ticino health insurance fund.

Another crucial aspect is opening a bank account with a Ticino bank (or one operating in Switzerland) to receive your paycheck in Swiss francs. Swiss banks, particularly those active at the cantonal level (Banca Cantonale Ticinese, UBS, Credit Suisse and others), accept Italian cross-border workers subject to anti-money laundering compliance checks. It is advisable to have the following documentation: G permit, work contract, Italian residence certificate, identity document.

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Frequently Asked Questions

Do I have to pay taxes in Switzerland and Italy at the same time if I live in Capiago and work in Ticino?: No, thanks to the 1976 Italian-Swiss Convention. Tax at source is withheld exclusively in Switzerland by the employer (AVS 5.3%, cantonal contributions, insurance). Italy does not apply a further direct taxation on the same income, but recognizes a tax credit in the EC framework of the tax return (730). The New Frontier Agreement (in force from 1 January 2024) also introduces deductibles of €10,000 (new frontier workers) or €7,500 (previous frontier workers) that further reduce the Italian tax b
How long does it take to get the G permit?: Not yet specified in general; times vary at the cantonal level of Ticino. You must apply to the migration office or the competent authority (usually the DSS) with an employment contract and proof of residence in Capiago Intimiano. It is advisable to contact the cantonal office directly for precise timelines, which usually range from 2 to 6 weeks.
Should I stay enrolled in the Italian NHS for health insurance or should I switch to a Swiss LAMal?: It depends on personal factors: the border crossing with a G permit has the right of option. If you stay in Italian SSN, you pay an Italian insurance deductible; if you choose LAMal, you pay the Swiss deductible (CHF300-2,500 per year for adults) plus the Ticino cantonal rate. It is advisable to make a comparison between the annual costs and the frequency of access to medical services. An in-depth study depends on the personal health situation.
What are the main costs of commuting between Capiago Intimiano and Ticino?: The border carrier supports: annual Swiss vignette (car stamp), motorway tolls (A2, A9 if used), fuel and vehicle maintenance. The entity depends on the workplace in Ticino: Mendrisio is closer (Brogeda, ~15 km), while Lugano or Locarno involve longer journeys (50–100 km). Some Ticino companies offer commuter subsidies, reducing the personal cost.
How do tax rebates work for border workers residing in Capiago?: The restaurant is administered at the cantonal level of Ticino. If the border worker has paid a tax at source higher than that due (for family deductions, dependent children, spouse), he/she may request reimbursement of the excess amount. The procedure generally requires the completion of a form at the cantonal tax administration. It is advisable to be accompanied by an experienced accountant for border workers.