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

Context

In brief

• New cross-border agreement effective from 1 January 2024
• Withholding tax deducted exclusively in Switzerland
• AVS and LPP mandatory for employees in Switzerland
• Permit G required from SEM for Italian cross-border workers

Key facts

• What: Cross-border worker G (employee in Switzerland, resident in Italy)
• When: New agreement in force from 1 January 2024
• Where: Griante (Como), working in Canton Ticino
• Who: Cross-border workers according to the Italy-Switzerland bilateral agreement
• Tax: Deducted exclusively in Switzerland, no double taxation
• LAMal: Right to choose Swiss health insurance
• AVS/LPP: Mandatory contributions (5.3% + 7-18% depending on age)

Living in Griante and working in Canton Ticino as a cross-border worker is a common choice for those seeking a balance between living space, quality of life, and job opportunities. From 1 January 2024, with the new cross-border agreement (Law 83 of 13 June 2023, signed on 23 December 2020), the rules for taxation and social security are clearly defined and ensure legal clarity.

The cross-border worker "G" is legally defined as a person residing abroad who works in Switzerland, commuting daily or at least once a week. For Italians, the tax regime is particularly advantageous: the withholding tax on employment income is deducted exclusively by Switzerland, not by Italy. The convention against double taxation of 9 December 1976 guarantees this mechanism; in the Italian declaration (CE section of the 730 form), a tax credit is applied for the amount already paid in Switzerland.

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Operational details

Moving to Griante as a border worker involves significant administrative adjustments in the management of the payroll, tax return and insurance coverage. Net income changes significantly compared to a scenario of residency in Ticino or Italy with Italian work, since the structure of withholdings is radically different.

The structure of withholdings and declaration

Withholdings for AVS/AI/IPG (5.3%), AD/AC (1.1%), LPP (7-18%) and LAINF (0.7-1.5%) will appear in the Swiss paycheck of a border crossing. The cantonal source tax varies according to salary bracket and personal circumstances; it is calculated by the cantonal tax administrations and paid independently to the Swiss tax authorities by the employer.

In the Italian declaration, the income from foreign work must be indicated in the EC framework of form 730. The Swiss tax paid generates a tax credit that reduces or eliminates the Italian IRPEF (23% up to EUR 28,000, 35% between EUR 28,001 and EUR 50,000, 43% over EUR 50,000). For old frontier workers (before 17 July 2023) there is an exemption of CHF 7,500 on a transitional basis until 2033; new frontier workers benefit from an exemption of CHF 10,000. This structural mechanism avoids double taxation and represents the main tax advantage of the border regime compared to other residence options.

Administrative procedures and contacts

Communication to the employer: inform him of the

Useful tools for your case

To verify your within/over 20 km tax scenario, use the net salary calculator and the tax return guide.

Key points

Before moving to Griante, follow an ordered checklist to avoid administrative delays and tax surprises. The process is not complex, but it requires 2-4 months in advance to complete all steps and obtain the G permit. ### Pre-move timeline and checklist 2-4 months before: Inform your employer of your intention to move to Griante and verify that the contract allows the frontier regime. Contact the SEM for guidance on the G permit procedure. 1-2 months before: Prepare complete documentation (valid passport, original or certified copy of employment contract, proof of temporary residence in Griante). If you opt for LAMal, contact the Ticino health insurance funds and request a proposal. 2-4 weeks before: Submit the G permit application to the SEM with all documentation. Sign the rental contract or purchase agreement in Griante to obtain proof of permanent residence. Upon moving: Update your address with the local registry office in Griante. Notify your employer of the new address for updating the payroll system and personal data. Within 30 days of moving: Send the change of residence notification to the Italian Tax Agency. ### Essential documents - Valid passport or ID card (with at least 6 months remaining validity) - Swiss employment contract (original or certified copy) - Proof of residence in Griante (registered rental contract, notarial purchase agreement, or letter from the local authority) - SEM forms for the G permit application (available at www.sem.admin.ch) - Last three pay slips (to verify taxable income) - Banking documentation (IBAN, account references, useful for INPS and Tax Agency checks) - Change of residence declaration to the Tax Agency (form available at www.agenziaentrate.gov.it) ### Contacts and resources SEM (State Secretariat for Migration): G permit application and renewal — www.sem.admin.ch Italian Tax Agency: change of residence notification — www.agenziaentrate.gov.it Ticino Migration Office: local checks and administrative procedures Employer: updating personal data, frontier payroll configuration Moving to Griante is manageable with order and timeliness. Many frontier workers rely on a tax specialist accountant to speed up the process and reduce the risk of errors. Use our salary calculator to simulate how your paycheck changes under the frontier regime. You can verify exactly how much of your salary remains month by month and plan your personal budget with precision.