What is the difference between G permit and B permit for cross-border commuters?

The G permit is intended for cross-border workers who reside in Italy and work in Switzerland, without the obligation to relocate. It allows daily commuting to the crossings. The B permit requires residence in Switzerland and is for foreign employees or self-employed workers who move permanently. For those who live in Cassina Rizzardi, the G permit is the correct category.

If I change employer in Ticino, do I need to renew the G permit?

Yes. The G permit is tied to the specific employer. A change of employer requires a new permit application at the relevant cantonal offices. The procedure is similar to the first request (4-8 weeks) and the costs remain with the new employer.

Can I choose between LAMal Switzerland and INPS Italy as a border crossing?

Yes, you have the option right. Most G-category border crossers opt for LAMal as it offers extensive coverage, access to Ticino doctors and fast turnaround times. LAMal provides franchises from CHF 300 to CHF 2500 for adults. If you choose INPS, keep the Italian system with lower premiums but Italian local coverage.

When do I need to file the 730 return for Swiss income?

The deadline is May 31 of the year following the year in which you earned your Swiss income. The income must be declared in the EC framework of the Italian 730 and request the tax credit to avoid double taxation. Switzerland has already applied source tax on the paycheck.

If I have paid AVS contributions in Switzerland for years, how do I combine them with the future Italian INPS pension?

The Swiss AVS and the Italian INPS are autonomous systems. Those who have paid periods in both countries can resort to totalization: INPS and AVS combine contribution periods to calculate the annuity. Contact INPS and the relevant AVS office for an assessment of your social security position. The final annuity will be the sum of the two benefits.

Living in Cassina Rizzardi and working in Ticino (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 4 September 2026

Lake Lugano with Alpine Ticino mountains mirrored in calm waters on a clear morning.

Permit G, tax at source, AVS/LPP, LAMal: complete guide for border crossers Como-Ticino with procedure, costs and transfer checklist.

Context

In a nutshell

Cassina Rizzardi 30-45 minutes from Ticino via Brogeda/Chiasso
Withholding tax withheld only in Switzerland (no double taxation)
New Frontier Agreement from 1 January 2024: € deductible 10.000/anno
AVS mandatory 5.3%: Swiss pension rights that can be accumulated

Key facts

What: G permit (cross-border border category)
When: New agreement in force from 1 January 2024
Where: Cassina Rizzardi (Como) → Ticino via Valichi Brogeda, Chiasso, Gaggiolo
Who: Employed border workers; Ticino employers
Deductible: €10.000/anno (new frontier workers from 17 July 2023)
Tax: Withholding tax only Switzerland (cantonal + federal LAF)
AVS: 5.3% employee + 5.3% employer; LPP 7-18% by age group

Living in Cassina Rizzardi and working in Ticino is a popular choice among border workers: the municipality of Como is a few kilometers from the Ticino border, allows you to maintain roots in the Italian territory and access the Swiss labour market with significantly higher salaries. What does it mean concretely from a fiscal, social security and logistical point of view?

The figure of the frontier worker — category G for cross-border workers — is regulated by the New Frontier Agreement signed on 23 December 2020, which entered into force on 1 January 2024. This agreement has significantly changed taxation and social security contributions, with direct impacts on the monthly paycheck.

Set

Operational details

Cost of living: Cassina Rizzardi vs. Ticino

Moving from a Comasco municipality to Ticino involves significant considerations regarding housing costs, utilities, food, and services. Cassina Rizzardi generally offers lower costs compared to Ticino municipalities such as Lugano, Bellinzona, or Mendrisio. This is one of the main advantages of maintaining residency in Italy while working in Switzerland.

Real Estate and Rentals: Cassina Rizzardi offers houses for rent and sale at lower prices compared to the Ticino market. Those who buy in Italy use the euro, while a potential mortgage in Swiss francs would involve exchange rate exposure. Many cross-border commuters choose to rent in Italy (lower rent) and work in Ticino for this economic reason.

Utilities: Electricity, gas, and internet in Italy follow rates regulated by the Italian market, generally lower than in Switzerland. Moving to Ticino would result in significantly higher energy costs.

Groceries and Daily Expenses: Living in Cassina Rizzardi allows access to Italian prices for food shopping, stores, and services. Many cross-border commuters maintain this base to control their monthly budget, resorting to Ticino only for specialized purchases or services not available.

Use the Ticino vs. Italy cost of living comparator for a personalized estimate: enter data on family, rent, consumption, and you will get the monthly spending difference between living in Cassina Rizzardi and moving to Ticino.

Commuting and Border Crossings

The distance between Cassina Rizzardi and the main Ticino work centers (Lugano, Chiasso, Mendrisio, Bellinzona) is short. By car, the journey takes about 30-45 minutes depending on the destination and traffic conditions at the border crossings.

The main border crossings for those living in the Comasco area:

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Key points

Installation procedure: step by step

Anyone living in Cassina Rizzardi who intends to work as an employee in Ticino must follow a precise administrative procedure. It is not automatic: it requires authorizations from the competent cantonal and federal Swiss offices.

Step 1: Job offer and employer's request The Ticino employer submits a G permit request for the foreign worker to the competent cantonal offices (usually the Migration Section or the Department of Justice of the Canton of Ticino). The procedure typically takes 4-8 weeks. The costs are borne by the employer.

Step 2: Registration and declaration of foreign income The worker registers their residence in Cassina Rizzardi at the local town hall as a resident working in Switzerland. They must complete a future income declaration according to the forms required by the Swiss and Italian authorities.

Step 3: Registration with tax authorities Once the G permit is obtained:

In Switzerland: the employer registers them with the Federal Tax Administration (FTA/ESTV) in the canton where the company is located. The cross-border worker receives a Swiss tax identification number (IDE).
In Italy: the worker registers the new foreign employment income with the Como province section of the Revenue Agency. This registration allows the declaration of Swiss income in the annual 730 form and the request for tax credit.

Step 4: Opening a bank account and salary payment The employer makes salary payments via bank transfer. The cross-border worker opens (or uses) an Italian bank account to receive the payments. Some also maintain a Swiss bank account for withdrawals in CHF or payment of pension contributions.

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Frequently Asked Questions

What is the difference between G permit and B permit for cross-border commuters?: The G permit is intended for cross-border workers who reside in Italy and work in Switzerland, without the obligation to relocate. It allows daily commuting to the crossings. The B permit requires residence in Switzerland and is for foreign employees or self-employed workers who move permanently. For those who live in Cassina Rizzardi, the G permit is the correct category.
If I change employer in Ticino, do I need to renew the G permit?: Yes. The G permit is tied to the specific employer. A change of employer requires a new permit application at the relevant cantonal offices. The procedure is similar to the first request (4-8 weeks) and the costs remain with the new employer.
Can I choose between LAMal Switzerland and INPS Italy as a border crossing?: Yes, you have the option right. Most G-category border crossers opt for LAMal as it offers extensive coverage, access to Ticino doctors and fast turnaround times. LAMal provides franchises from CHF 300 to CHF 2500 for adults. If you choose INPS, keep the Italian system with lower premiums but Italian local coverage.
When do I need to file the 730 return for Swiss income?: The deadline is May 31 of the year following the year in which you earned your Swiss income. The income must be declared in the EC framework of the Italian 730 and request the tax credit to avoid double taxation. Switzerland has already applied source tax on the paycheck.
If I have paid AVS contributions in Switzerland for years, how do I combine them with the future Italian INPS pension?: The Swiss AVS and the Italian INPS are autonomous systems. Those who have paid periods in both countries can resort to totalization: INPS and AVS combine contribution periods to calculate the annuity. Contact INPS and the relevant AVS office for an assessment of your social security position. The final annuity will be the sum of the two benefits.