What is the G permit and how do I request it from Colonno?

The G permit is the Swiss daily border permit. For border workers residing in Colonno (Italy), the procedure provides for: 1) authorization of the employer at the SEM (State Secretariat for Migration); 2) issuance of the permit at the Ticino cantonal office; 3) validation at the Swiss consulate in Milan or at the crossing point. The process typically takes 4-6 weeks.

How much can I save by living in Column instead of Ticino?

The cost of living in Colonno (Italy) is about 25-35% lower than that of Lugano or Mendrisio (Switzerland), considering rent, utilities, food expenses and services. At a gross Ticino salary, the total annual savings can reach CHF 10,000-20,000 depending on the consumption profile and family composition.

How does taxation work for those who work in Ticino and live in Colonno?

Switzerland withholds the tax at source. Italy recognises a tax credit in the EC framework of the annual declaration. The New Frontier Agreement (from 1 January 2024) provides for an exemption of €7,500 (old frontiersmen, until 2033) or €10,000 (new frontiersmen) on gross income. This significantly reduces the taxable amount in Italy and often generates annual refunds.

Do I need to register with INPS if I work in Ticino?

It depends on the employer. If the Swiss employer pays the contributions directly in Italy (through a bilateral agreement), INPS registration takes place automatically. Otherwise, the border worker must register with the Italian Revenue Agency as a resident with foreign income and pay the contributions to the INPS separate management.

Which health insurance should I choose: Swiss or Italian?

The G permit offers a right of option between Swiss LAMal (CHF 300-2,500 franchise, CHF 150-300 monthly premiums) and Italian insurance (INPS/SSN, less expensive). The choice depends on the relative cost, preferred coverages and family needs. It is advisable to evaluate with an accountant specialized in border workers.

Living in Colonno, working in Ticino: border guide

Di Redazione Frontaliere Ticino · Published on 19 August 2026

View of Lake Como from Colonno towards the Brogeda border crossing and Canton Ticino in the background

Distances, travel times, cost of living and tax procedures: everything you need to know to live in Colonno and work as a border worker in Ticino.

Context

In a nutshell

Column: municipality on Lake Como, direct border with Ticino 1-1.5 hours from the Ticino employment centres
Main crossings: Brogeda (directed from Valle d 'Intelvi), Chiasso and Gaggiolo
New Frontier Agreement in force from 1 January 2024: exemption €7,500 (old frontiersmen) or €10,000 (new)

Key facts

What: Residence in Colonno (Lombardy, Italy), work in Canton Ticino (Switzerland) as a border worker
Where: Colonno → Lugano, Mendrisio, Bellinzona (via Brogeda, Chiasso, Gaggiolo)
When: Agreement in force from 1 January 2024
Who: Frontier workers with G permit (daily)
Exemption: €7,500 per year (old border guards until 2033) or €10,000 (new from 18 July 2023)
Taxation: Withholding tax withheld in Switzerland; tax credit in Italy (EC framework 730)
Crossings: Brogeda (main from Column), Chiasso, Gaggiolo, Ponte Tresa

Colonno, overlooking Lake Como in the municipality of Como, has become in recent years a consolidated choice for those who work in the Canton of Ticino. Its privileged geographical position — a few kilometres from the Swiss border — makes it one of the natural starting points for border crossers heading for Lugano, Mendrisio and Ticino.

The connection is facilitated by three main crossings: Brogeda (the most used by commuters from Colonno, in Valle d 'Intelvi), Chiasso (via Como-Varese-Chiasso) and Gaggiolo (for those who prefer the eastern shore of the Lake). Average travel times

Operational details

The taxation of the Ticino-Italy border crossing post-2024

Since 1 January 2024, the New Frontier Agreement has substantially changed the tax treatment of those who work in Switzerland and reside in Italy. For a border worker who lives in Colonno and works in Ticino, the implications are direct and significant.

The tax regime: source tax and tax credit

The tax at source remains the central issue. In Switzerland, the employer withholds tax at source on employee income — exclusively in Switzerland. Italy, in order to avoid double taxation, recognises a tax credit in the EC framework of the tax return (Form 730 or Form Income). This means that Swiss withholdings can be brought in compensation in the Italian tax procedure.

The New Frontier Agreement introduces two distinct regimes that affect the annual tax burden:

Old frontier workers (already employed before 17 July 2023): they benefit from an exemption of €7,500 per year from employee income. This tier remains in force until 31 December 2033 (transitional regime).
New frontier workers (from 18 July 2023): they benefit from a deductible of €10,000 per year.

What does it mean in practice? If an old frontier earns €45,000 gross per year, only €37,500 (€45,000 - €7,500) are subject to ordinary Italian taxation. For a new frontier worker, the same salary entails

Useful planning tools

To estimate your pension strategy, use the pension planner and the pillar 3 simulator.

Key points

Procedure for Transfer: Concrete Steps

Those who decide to move to Colonno to work in Ticino must complete a series of administrative steps. Here is a simplified procedure.

Phase 1: Before Departure

1. Verify with the employer: communicate the intention to move to Colonno and verify that the employer is available to request a G permit (frontalier daily). Not all employers cooperate with Swiss authorities for this type of authorization.

2. Residence information: contact the Comune of Colonno for information on registering residence for Swiss citizens (if CH citizen) or for EU citizens. It is also possible to verify with the Como Questura.

3. Bank account: open an account with an Italian bank, specifying the residence in Colonno. Many Swiss banks accept clients with a G permit resident in Italy, but it is useful to maintain the Italian account for ordinary transactions (rent, utilities).

Phase 2: Release of G Permit

The G frontaliere permit is administered by the Swiss Federal Migration Office (SEM). The standard procedure:

The employer requests work authorization from the cantonal migration office (Ticino).

Once approved, the frontaliere receives a notification and can request the permit at the Swiss consulate in Milan or at the border crossing (Brogeda, Chiasso).

The typical process takes 4-6 weeks from the employer's request.

Phase 3: Fiscal Registration in Italy

Register with the Italian Revenue Agency with the new residence in Colonno. It is necessary to communicate the tax code and the INPS registration number.

If the Swiss employer does not pay directly in Italy (through a bilateral agreement), the frontaliere must verify the registration with the separate INPS management.

In the first year, it is possible to benefit from the advice of a CAF or accountant for the compilation of the income tax return.

Phase 4: Health Insurance

Choose between the two available options for the G frontaliere:

LAMal Swiss: franchise from CHF 300 to CHF 2,500 (depending on age and canton), monthly premiums from CHF 150-300. Offers complete coverage according to Swiss standards.

Italian insurance (INPS or SSN): less expensive, but requires registration with the Italian Revenue Agency. It is useful to verify with the employer if it is acceptable.

Phase 5: First Year and Annual Management

Maintain the Swiss documentation (contract, pay slips, CU-ELF certification from the source) for the annual tax returns.

Complete the income tax return in Italy every year, indicating in the CE box the income from foreign work (Switzerland) and the taxes withheld at source.

Verify with an Italian accountant if there are opportunities for annual tax returns due to the recognized tax credit.

Practical Tools: Simulators and Calculators

To better understand the economic impact of moving to Colonno, it is useful to use a salary calculator to simulate the Swiss salary and the Italian net income after tax returns. In addition, a tool for verifying annual tax returns allows you to estimate the amount recoverable thanks to the recognized tax credit by the Italian tax authorities.

Final Considerations: Does it Really Pay to Move?

Living in Colonno and working in Ticino is a practical and, for many, economically advantageous choice. The New Frontalieri Agreement in force from January 1, 2024 has improved the fiscal conditions compared to the past, especially for old frontiersmen who benefit from the exemption of €7,500. The travel times from Colonno to the Ticino poles (via Brogeda, Chiasso or Gaggiolo) are sustainable for daily commuting. The administrative procedure remains complex: it is strongly recommended to entrust an Italian professional with the fiscal aspect and a Ticinese cantonal consultant with the G permit. The time invested in this initial preparation is quickly recovered thanks to the economic benefits of Italian residence and the fiscal benefits of the bilateral agreement.

Frequently Asked Questions

What is the G permit and how do I request it from Colonno?: The G permit is the Swiss daily border permit. For border workers residing in Colonno (Italy), the procedure provides for: 1) authorization of the employer at the SEM (State Secretariat for Migration); 2) issuance of the permit at the Ticino cantonal office; 3) validation at the Swiss consulate in Milan or at the crossing point. The process typically takes 4-6 weeks.
How much can I save by living in Column instead of Ticino?: The cost of living in Colonno (Italy) is about 25-35% lower than that of Lugano or Mendrisio (Switzerland), considering rent, utilities, food expenses and services. At a gross Ticino salary, the total annual savings can reach CHF 10,000-20,000 depending on the consumption profile and family composition.
How does taxation work for those who work in Ticino and live in Colonno?: Switzerland withholds the tax at source. Italy recognises a tax credit in the EC framework of the annual declaration. The New Frontier Agreement (from 1 January 2024) provides for an exemption of €7,500 (old frontiersmen, until 2033) or €10,000 (new frontiersmen) on gross income. This significantly reduces the taxable amount in Italy and often generates annual refunds.
Do I need to register with INPS if I work in Ticino?: It depends on the employer. If the Swiss employer pays the contributions directly in Italy (through a bilateral agreement), INPS registration takes place automatically. Otherwise, the border worker must register with the Italian Revenue Agency as a resident with foreign income and pay the contributions to the INPS separate management.
Which health insurance should I choose: Swiss or Italian?: The G permit offers a right of option between Swiss LAMal (CHF 300-2,500 franchise, CHF 150-300 monthly premiums) and Italian insurance (INPS/SSN, less expensive). The choice depends on the relative cost, preferred coverages and family needs. It is advisable to evaluate with an accountant specialized in border workers.