How do you get the G permit if you live in Grass?

The request comes from the Swiss employer, who sends documentation to the Ticino cantonal authorities. The borderman provides Erba's certificate of residence, passport/ID card and proof of health insurance. The process typically takes 2–4 weeks. Once approved, the G permit is valid for renewable periods and allows daily commuting with an obligation to return weekly to Italy.

What tax does a border worker working in Ticino pay?

The tax at source is withheld directly from the Swiss employer at the AFC/ESTV (Federal Tax Administration). The rate depends on the canton, income bracket and other factors. In Italy, the frontier worker declares foreign income in the EC framework of form 730 and receives a tax credit (rebate) if the Swiss tax exceeds the Italian tax due. With the new 2024 agreement, a deductible of €10,000 is foreseen for new frontier workers.

Is health insurance (LAMal) mandatory for frontier workers?

Yes, health insurance is mandatory in Switzerland. Border workers with a G permit have the right of option: they can choose to insure with a Swiss insurance company (LAMal) or stay in the Italian system (INPS/SSN). If you choose the Swiss LAMal, the deductible varies from CHF 300 to CHF 2,500 per year, and the monthly premium is around CHF 150–250 depending on your age and area.

How does the tax return for a border worker resident in Erba work?

The frontier worker must submit Form 730 (or PF Income) by 30 April. In the EC framework, it declares the gross foreign income (supported by the Swiss source tax certificate) and the tax paid in Switzerland. The Revenue Agency calculates the tax credit: if Swiss taxes are higher than the Italian ones due, it receives a refund (rebate); if lower, it pays the difference.

What are the monthly costs of a Grass-Tick border crossing?

The main costs are: LAMal CHF 150–250/month (deductible CHF 300-2,500 per year), AVS contributions 5.3% and AD/AC 1.1% (deducted from the paycheck), second pillar LPP 7–18% (borne by the employee), daily transport CHF 150–300/month. Despite these deductions, a Swiss gross salary generally remains higher than the Italian net for equivalent positions.

Living in Erba, working in Ticino as a border worker (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 20 August 2026

Aerial view of Mendrisio town and the border region between Como and Ticino, with mountains and Alpine landscape.

Erba is a strategic location for border workers working in Ticino. Discover the G permit, Italy-Swiss taxation, LAMal and management costs.

Context

In a nutshell

Living in Erba allows cross-border commuting to Ticino without transfer to Switzerland
Permit G is the key instrument: tax at source in Switzerland, tax credit in Italy (2024 agreement)
Operating costs: LAMal CHF 300–2500/year, AVS 5.3%, transport and second pillar LPP in Switzerland

Key facts

What: G (border) leave to work daily in Ticino da Erba
When: New Frontier Agreement in force from 1 January 2024
Where: Erba (province of Como, Lombardy) towards Ticino via border crossings
Who: AFC/ESTV (Switzerland) and Agenzia Entrate (Italy) manage taxation
Deductible: New frontier workers €10,000 per year; old frontier workers €7,500 until 2033
Tax source: Withheld only in Switzerland, refunds by CE framework of 730

Erba, a municipality in the province of Como in Lombardy, is geographically and administratively close to the Canton of Ticino. Many Italian workers who find employment in Switzerland choose to reside in Erba instead of moving to Swiss territory, for economic, family and social stability reasons. This choice is legal and managed through the G permit, the border residence permit recognised by Swiss law and by the Italian-Swiss Convention of 9 December 1976.

Since January 2024, the new Frontier Agreement (signed on 23 December 2020 and ratified by Italy with Law 83 of 13 June 2023) has reformed the tax treatment. A

Operational details

The choice to live in Erba and work in Ticino involves important practical considerations regarding the permit, health management and monthly management costs.

Permit G vs. Permit B: when to choose which

The G permit is the natural choice for a frontier worker who wishes to maintain his Italian residence. It does not require a legal transfer, does not require registration in the Swiss registry and allows you to keep your family and social network in Italy. However, it has limitations: the employer must be domiciled in Switzerland, and the border worker is obliged to return periodically (usually weekly) to Italy.

Permit B, on the other hand, implies a real move: registration in the registry of the Swiss municipality of residence, change of address, and consequences on Italian local taxation (generally the CH regime is more favourable). It is suitable for those who want to settle permanently in Switzerland or for those with flexible work needs that do not adapt to the weekly return constraint.

In the context of Grass-Ticino, the G permit is almost always preferable if the main income comes from a single Ticino company and the family remains in Grass. It becomes inconvenient if the job requires continuous stay in Switzerland (multilocation assignments that prevent weekly return) or if you intend to change your residence.

Monthly management costs for a border crossing

A border worker living in Grass has to calculate several entries

Useful planning tools

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

Key points

The G permit application process is well defined. The Swiss employer formalizes a work contract in compliance with Swiss regulations: this document is the foundation of the application. Subsequently, the border worker (or the employer on their behalf) submits a permit G application to the State Police Headquarters of the Canton Ticino (SEM — State Secretariat for Migration, centrally coordinated; recognition is cantonal). The required documentation includes: Italian passport/identity card, residence certificate issued by the Italian municipality of Erba, original work contract, employer's declaration, and proof of health insurance. The municipality of Erba is informed of the G permit (this is not a separate request, but an administrative registration). Once approved, the G permit is registered with the Swiss tax authorities (AFC/ESTV) and communicated to the employer for registration in the AVS and insurance records. The process typically takes 2-4 weeks if all documentation is in order. ### Tax declaration and reimbursements The tax declaration for a border worker follows a double path. The employer provides the employee with a certificate of withholding tax (proof that the tax has been paid in Switzerland). This document is the proof that the tax has been paid in Switzerland. In Italy, the border worker must submit the model 730 (or Redditi PF) by 30 April every year. In the CE framework (foreign income), they declare the gross foreign income (supported by the Swiss certificate) and the tax paid in Switzerland. The Revenue Agency calculates the tax credit: if the Swiss taxes are higher than the Italian taxes due, the border worker receives a refund (reimbursement); if lower, they pay the difference. The declaration must be consistent with the Swiss certificate and the foreign income declared. ### Pre-transfer checklist Before starting work in Erba for a Ticinese employer, make sure you have: - A signed work contract with the Swiss employer - A residence certificate from the municipality of Erba (required for the G permit application) - The G permit application procedure initiated by the employer or the HR department - Health insurance policy (decide between Switzerland LAMal or Italy INPS/SSN for the first months) - A Swiss bank account (many accept border workers; others require the G permit already confirmed) - Registration with the Italian Revenue Agency as a border worker (for the declaration) - A daily transportation system organized (car, regional train, car-pooling) - Verification that the employer is registered with the CdC (Compensation Fund for the AVS) ### What to do next: practical tools and CTA Once established as a border worker in Erba-Ticino, it is useful to use concrete tools to monitor the economic situation. The salary calculator allows you to simulate the monthly net salary after all Swiss deductions and understand how the amounts change with varying income brackets. The cost of living comparator helps to evaluate whether Erba really offers overall savings compared to a Ticinese residence, considering rent, services, and local taxes. For tax procedures, consult the official forms and guides of the Revenue Agency (site www.agenziaentrate.gov.it, section border workers and CE framework of the 730). The USTAT portal (Canton Ticino Statistics Office) publishes data on the Ticinese labor market, useful for orienting professional choices. If you do not yet have a confirmed job offer, visit job announcements in Ticino to explore employment opportunities in the canton and evaluate whether the Erba-Ticino residence choice fits your professional profile and career prospects.

Frequently Asked Questions

How do you get the G permit if you live in Grass?: The request comes from the Swiss employer, who sends documentation to the Ticino cantonal authorities. The borderman provides Erba's certificate of residence, passport/ID card and proof of health insurance. The process typically takes 2–4 weeks. Once approved, the G permit is valid for renewable periods and allows daily commuting with an obligation to return weekly to Italy.
What tax does a border worker working in Ticino pay?: The tax at source is withheld directly from the Swiss employer at the AFC/ESTV (Federal Tax Administration). The rate depends on the canton, income bracket and other factors. In Italy, the frontier worker declares foreign income in the EC framework of form 730 and receives a tax credit (rebate) if the Swiss tax exceeds the Italian tax due. With the new 2024 agreement, a deductible of €10,000 is foreseen for new frontier workers.
Is health insurance (LAMal) mandatory for frontier workers?: Yes, health insurance is mandatory in Switzerland. Border workers with a G permit have the right of option: they can choose to insure with a Swiss insurance company (LAMal) or stay in the Italian system (INPS/SSN). If you choose the Swiss LAMal, the deductible varies from CHF 300 to CHF 2,500 per year, and the monthly premium is around CHF 150–250 depending on your age and area.
How does the tax return for a border worker resident in Erba work?: The frontier worker must submit Form 730 (or PF Income) by 30 April. In the EC framework, it declares the gross foreign income (supported by the Swiss source tax certificate) and the tax paid in Switzerland. The Revenue Agency calculates the tax credit: if Swiss taxes are higher than the Italian ones due, it receives a refund (rebate); if lower, it pays the difference.
What are the monthly costs of a Grass-Tick border crossing?: The main costs are: LAMal CHF 150–250/month (deductible CHF 300-2,500 per year), AVS contributions 5.3% and AD/AC 1.1% (deducted from the paycheck), second pillar LPP 7–18% (borne by the employee), daily transport CHF 150–300/month. Despite these deductions, a Swiss gross salary generally remains higher than the Italian net for equivalent positions.