What is the difference between the €10,000 deductible and the €7,500 exemption mentioned in the articles?

From 1 January 2024, the New Frontier Agreement distinguishes two categories. New frontier workers (those who started this work after 17 July 2023) benefit from an exemption of €10,000 per year not taxed in Switzerland. Border workers already in business before 17 July 2023 benefit from an exemption of €7,500 under the transitional regime until 2033. Both categories declare income in Italy and receive a tax credit for Swiss taxes already paid.

If I live in Italy and work in Ticino, in which country do I pay taxes?

The income tax at source is withheld exclusively from Switzerland at the time of salary payment, according to Ticino cantonal rates. You do not pay taxes in Italy on Swiss work income. However, you must declare income in the Italian Form 730 to receive the Swiss tax credit and adjust your overall tax position with the Revenue Agency.

Am I entitled to Swiss health insurance (LAMal) if I live in Casnate and work in Ticino?

Yes, as a G permit holder you have an option right for Swiss Health Insurance (LAMal). You can choose to insure with Swiss recognised insurance with adult deductibles between CHF 300 and CHF 2,500. This coverage is also valid when you are in Italy, thanks to the reciprocity agreements between the two countries. The alternative is to keep the Italian INPS coverage, but you need to check the compatibility with your status as a Swiss worker.

How much does the G permit cost me and how long does it take?

The application for the G permit is made at the Cantonal Office of Migration (SEM) of Ticino. Processing times are usually 4–8 weeks from submission of complete documentation. Costs vary slightly by canton, but are generally modest. Documentation includes passport, employment contract, Italian domicile certificate and proof of health insurance.

Do I contribute to the Swiss AVS even if I live in Italy?

Yes, as a border worker working in Ticino you contribute to Swiss social systems. You pay 5.3% of gross salary in AVS/AI/IPG contributions, plus 1.1% for accident insurance (AD/AC), in addition to second pillar contributions (LPP, 7–18% depending on age). These payments build pension rights in Switzerland and allow you to accrue an AVS pension calculated according to Swiss rules.

Living in Casnate and working in Ticino as a border worker (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 23 August 2026

View of the Italian-Swiss border with Alpine landscape and Lake Lugano in the background, representing cross-border life between Lombardy and Ticino

Casnate con Bernate offers a strategic location for those who work in Ticino. Find out about tax advantages, G permit procedure, cost of living and pension planning.

Context

In a nutshell

Casnate con Bernate is 20 km from the Swiss border, a strategic position for border workers
Tax at source withheld only in Switzerland, no double taxation
New Agreement 2024: deductible €10,000 new frontier workers, €7,500 old
Permit G allows daily commuting and right option LAMal

Key facts

What: Living in Casnate with Bernate and working in Ticino as a border worker
When: New Agreement Regulations in force from 1 January 2024
Where: Casnate with Bernate (Como, Lombardy) and Ticino (Switzerland)
Who: Frontier G permit holders
Amount: Tax exemption €10,000 (new frontier workers) or €7,500 (old, transitory)

Casnate con Bernate is a small town in the province of Como, located in Lombardy a few kilometers from the border with Ticino. This strategic geographical position makes it an interesting choice for those who intend to work in the offices, production plants or services of the Canton of Ticino while maintaining their Italian tax residence. In recent years, the new regulatory framework governing frontier workers has made this solution even more advantageous, with a series of tax breaks and simplified procedures introduced by the New Frontier Agreement, which entered into force on 1 January 2024.

Living in Casnate and working in Ticino involves a series of practical and bureaucratic choices that it is essential to understand before moving. Unlike those who live and work in the same country,

Operational details

The concrete advantages of geographical choice

For a border worker who lives in Casnate and works in Ticino, the economic and practical advantages are significant. First of all, the cost of living in the Italian border area is generally lower than in ordinary Ticino: rents, household utilities and groceries keep prices lower. The frontier worker can therefore maximise the purchasing power of the gross Swiss salary, which even after tax at source remains competitive with respect to Italian wages in the same sector. This difference in cost is particularly relevant for those who evaluate the purchase of real estate: homes in the municipality of Casnate cost significantly less than in Ticino municipalities such as Lugano or Bellinzona.

Secondly, the system of Swiss social contributions fully covers the border worker who resides in Italy and works in Ticino. As an employee, you pay 5.3% of your gross salary in AVS (Old Age Insurance), AI (Disability Insurance), and IPG (Income Loss Allowance) contributions. To these is added 1.1% for insurance against occupational accidents (AD and AC), with a gross ceiling of CHF 148,200 per year. On the second pillar (LPP — the mandatory Swiss occupational pension scheme), the contribution varies from 7% to 18% depending on the age and structure of the company.

The Swiss Pension System and Third-Party Planning

Key points

Step-by-Step Procedure: From the First Step to the First Job

Before relocating to Casnate and starting work in Ticino, it is essential to complete a well-defined sequence of administrative steps.

Step 1: Job Search and Swiss Contract First, you need to obtain a written job offer from a Ticinese company. The employment contract is the fundamental document for requesting a G permit. It must indicate the position, gross monthly salary, contract duration, and workplace. Many Ticinese employers are accustomed to managing foreign workers and can guide you through the subsequent steps.

Step 2: G Permit Request at the SEM Once you have the contract, submit a request to the competent cantonal migration office (SEM) for the Ticino canton (usually Bellinzona or Lugano, depending on the workplace). The required documentation includes: passport or national ID card, Italian domicile certificate (obtained from the Casnate municipality), employment contract, health insurance attestation, and completed SEM forms. The processing times are usually 4–8 weeks. The SEM verifies that the Swiss labor market is not harmed by the hiring and that the contractual conditions comply with Swiss regulations.

Step 3: Registration with the Employer and Swiss Authorities Once you have obtained the G permit, the employer registers you with the State Secretariat for Economic Affairs (SECO) and the competent cantonal authorities (e.g., for social contribution purposes). This registration is essential as it activates the payment of AVS/AI/IPG and LPP contributions.

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Frequently Asked Questions

What is the difference between the €10,000 deductible and the €7,500 exemption mentioned in the articles?: From 1 January 2024, the New Frontier Agreement distinguishes two categories. New frontier workers (those who started this work after 17 July 2023) benefit from an exemption of €10,000 per year not taxed in Switzerland. Border workers already in business before 17 July 2023 benefit from an exemption of €7,500 under the transitional regime until 2033. Both categories declare income in Italy and receive a tax credit for Swiss taxes already paid.
If I live in Italy and work in Ticino, in which country do I pay taxes?: The income tax at source is withheld exclusively from Switzerland at the time of salary payment, according to Ticino cantonal rates. You do not pay taxes in Italy on Swiss work income. However, you must declare income in the Italian Form 730 to receive the Swiss tax credit and adjust your overall tax position with the Revenue Agency.
Am I entitled to Swiss health insurance (LAMal) if I live in Casnate and work in Ticino?: Yes, as a G permit holder you have an option right for Swiss Health Insurance (LAMal). You can choose to insure with Swiss recognised insurance with adult deductibles between CHF 300 and CHF 2,500. This coverage is also valid when you are in Italy, thanks to the reciprocity agreements between the two countries. The alternative is to keep the Italian INPS coverage, but you need to check the compatibility with your status as a Swiss worker.
How much does the G permit cost me and how long does it take?: The application for the G permit is made at the Cantonal Office of Migration (SEM) of Ticino. Processing times are usually 4–8 weeks from submission of complete documentation. Costs vary slightly by canton, but are generally modest. Documentation includes passport, employment contract, Italian domicile certificate and proof of health insurance.
Do I contribute to the Swiss AVS even if I live in Italy?: Yes, as a border worker working in Ticino you contribute to Swiss social systems. You pay 5.3% of gross salary in AVS/AI/IPG contributions, plus 1.1% for accident insurance (AD/AC), in addition to second pillar contributions (LPP, 7–18% depending on age). These payments build pension rights in Switzerland and allow you to accrue an AVS pension calculated according to Swiss rules.