How do I become a border worker resident in Cossogno?

You must be resident in Italy (Cossogno or other border municipality), registered with the INPS special management and hold a G work permit issued by the Swiss authorities. INPS registration is the key step: it determines if you are "old" border (previous date 17 July 2023, deductible €7,500) or "new" (deductible €10,000). The activity start date influences the benefit for the next 10 years.

Do I pay taxes in Switzerland or Italy as a border worker?

Tax at source is ONLY withheld in Switzerland by your employer. Ordinary Italian taxation is avoided thanks to the border exemption (€7,500 or €10,000). When filling out the Italian Form 730, you declare the full income and apply the tax credit in the EC framework for Swiss withholding tax. This mechanism, regulated by the Italian-Swiss Convention of 9 December 1976, prevents double taxation.

Do I need to sign up for a Swiss LAMal or can I keep Italian INPS insurance?

As a border crossing with a G permit, you have the right of option: you can maintain Italian INPS coverage or switch to a Swiss LAMal. The choice depends on your clinical needs: LAMal offers direct access to Ticino services with CHF 300-2,500 deductibles; Italian INPS is less expensive but requires coordination for emergency care in Switzerland. Many border workers choose LAMal because of its uniformity with the workplace.

What contributions and rates do I pay as an employee in Ticino?

Payments to the Swiss system: AVS/AI 5.3% of salary, AD/AC 1.1% (within CHF 148,200 of annual salary), LAINF 0.7-1.5%. If the salary exceeds CHF 21,330 per year, the occupational pension (LPP) starts from 7% to 18% depending on age. These contributions feed into Swiss pension entitlements and invalidity. The Italian INPS does not intervene on income from work in Switzerland.

What changes with the New Frontier Agreement of 1 January 2024?

The New Frontier Agreement (ratified in Italy with Law 83 of 13 June 2023) introduces progressive tax exemptions. "Old" border workers (registered INPS before 17 July 2023) receive €7,500 per year exemption under the transitional regime until 2033. New frontier workers get €10,000 per year. Tax at source remains withheld from Switzerland. Income other than employment (income, interest) remains subject to ordinary Italian taxation.

Living in Cossogno and working in Ticino: border guide (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 2 September 2026

Panoramic view of Cossogno lakeside village on Lake Maggiore with Swiss Alps in background

From taxation to the cost of living: everything you need to know to live in Cossogno and work in Ticino as a border worker.

Context

In brief

New Cross-Border Agreement effective from 1 January 2024
Withholding tax deducted ONLY in Switzerland for cross-border workers
Tax exemption: €7,500 (existing cross-border workers), €10,000 (new)
LAMal mandatory with option right for cross-border workers with G permit

Key facts

What: Living in Cossogno (Italy) and working in Ticino as a cross-border worker
When: From 1 January 2024 (New Cross-Border Agreement in effect)
Where: Cossogno, province of Verbano-Cusio-Ossola, Ticino border
Who: Cross-border workers with G permit and registered with INPS
Tax regime: Exemption €7,500–€10,000 in Italy; withholding tax in Switzerland

Cossogno, a municipality in the province of Verbano-Cusio-Ossola on the shores of Lake Maggiore, attracts cross-border workers who work in the Canton of Ticino. This territory, located a few kilometers from the Ticino border, combines the quality of Italian life with access to the Swiss job market. From 1 January 2024, the New Cross-Border Agreement has redrawn the tax regime and benefits, making advance planning more important than ever.

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Operational details

Health insurance and medical coverage

Those who live in Cossogno but work in Ticino must enroll in a Swiss health insurance (LAMal). Cross-border workers with a G permit have the option to maintain Italian coverage from INPS or switch to a Swiss LAMal. Many opt for LAMal to align their protection with their workplace and to access Swiss healthcare services directly.

Deductibles for adults range from CHF 300 to CHF 2,500 annually, depending on the contract and chosen insurance fund. Monthly premiums vary significantly among insurers: comparing three to four offers is essential to control costs. From the perspective of a cross-border worker residing in Italy, LAMal provides immediate coverage for care in Ticino during working hours, while the Italian system remains available for services on rest days in Cossogno.

Pension and supplementary pension savings

Cross-border workers accumulate pension rights in the Swiss system according to AVS/AI contributions. Occupational Pension (LPP) applies to all employees with an annual salary above CHF 21,330. The LPP contribution rate varies from 7% to 18% depending on the age bracket, with the burden shared between the employee and the employer.

Many cross-border workers supplement their pension strategy with the third pillar (3a), a Swiss tax deduction tool that allows annual contributions up to CHF 7,040 (2024 data) for employees. The Italian INPS accumulates rights in parallel as a secondary effect of contributions during the pre-cross-border period, creating a complex situation that requires coordination at retirement. Consulting an international pension expert is not a luxury but a practical necessity.

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Key points

Practical checklist: what to verify before moving

The decision to live in Cossogno and start as a cross-border worker requires an ordered sequence of administrative steps. Each of them is not optional but necessary to avoid fiscal and legal surprises.

1. Registration with the special INPS management If not already registered, register with INPS for the special cross-border management. This registration determines your legal status and access to the tax exemption. The registration date is crucial: if before July 17, 2023, you receive €7,500 annually; if later, €10,000.

2. Request for the G permit The cross-border work permit (G) is managed by the canton of work (Ticino). Coordinate with your employer for the request to the cantonal authorities, or contact SECO at the federal level. For new permits after January 1, 2024, verify the requirements of the company agreement.

3. Choice of LAMal and communication Within 30 days of starting activity in Switzerland, register with a Swiss LAMal fund or communicate to INPS the intention to maintain Italian coverage. Collect quotes from at least three funds, comparing monthly premiums, deductibles, dental, and optical coverage.

4. Opening a Swiss bank account Many Ticino employers require a Swiss IBAN for salary payment. Choose a bank with an accessible branch (e.g., Locarno, Bellinzona), checking fees on CHF–EUR transfers and exchange rates. A second Italian account is useful for local expenses.

5. Tax estimate and declaration planning Use the cross-border salary calculator to estimate the net post-Swiss tax and pre-Italian exemption. Plan the submission of the Italian 730 declaration (March–April of the following year), including the CE section for the tax credit on Swiss withholding.

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Frequently Asked Questions

How do I become a border worker resident in Cossogno?: You must be resident in Italy (Cossogno or other border municipality), registered with the INPS special management and hold a G work permit issued by the Swiss authorities. INPS registration is the key step: it determines if you are "old" border (previous date 17 July 2023, deductible €7,500) or "new" (deductible €10,000). The activity start date influences the benefit for the next 10 years.
Do I pay taxes in Switzerland or Italy as a border worker?: Tax at source is ONLY withheld in Switzerland by your employer. Ordinary Italian taxation is avoided thanks to the border exemption (€7,500 or €10,000). When filling out the Italian Form 730, you declare the full income and apply the tax credit in the EC framework for Swiss withholding tax. This mechanism, regulated by the Italian-Swiss Convention of 9 December 1976, prevents double taxation.
Do I need to sign up for a Swiss LAMal or can I keep Italian INPS insurance?: As a border crossing with a G permit, you have the right of option: you can maintain Italian INPS coverage or switch to a Swiss LAMal. The choice depends on your clinical needs: LAMal offers direct access to Ticino services with CHF 300-2,500 deductibles; Italian INPS is less expensive but requires coordination for emergency care in Switzerland. Many border workers choose LAMal because of its uniformity with the workplace.
What contributions and rates do I pay as an employee in Ticino?: Payments to the Swiss system: AVS/AI 5.3% of salary, AD/AC 1.1% (within CHF 148,200 of annual salary), LAINF 0.7-1.5%. If the salary exceeds CHF 21,330 per year, the occupational pension (LPP) starts from 7% to 18% depending on age. These contributions feed into Swiss pension entitlements and invalidity. The Italian INPS does not intervene on income from work in Switzerland.
What changes with the New Frontier Agreement of 1 January 2024?: The New Frontier Agreement (ratified in Italy with Law 83 of 13 June 2023) introduces progressive tax exemptions. "Old" border workers (registered INPS before 17 July 2023) receive €7,500 per year exemption under the transitional regime until 2033. New frontier workers get €10,000 per year. Tax at source remains withheld from Switzerland. Income other than employment (income, interest) remains subject to ordinary Italian taxation.