What differentiates Permit G from Permit B?

The G Permit is specific for border workers residing in Italy who work in Switzerland, with the right of daily return. Permit B is for Swiss residents working in Switzerland and is not a border permit. The G allows different mobility: stable residence in Italy, stable work in Switzerland, without the obligation of Swiss residence. The G Permit application is handled by the Italian Police Headquarters, not by the Swiss authorities.

Do I have to pay INPS contributions in Italy if I work in Switzerland?

No, as a border worker with G Permit, your pension contributions must be paid in full to the AVS (Switzerland) through the Swiss employer. INPS is useful at administrative level and for future coordination with Italian working periods, but you do not receive a “double contribution”. INPS registration is used for registry formalities and official Italian documentation.

How long does it take to obtain the G Permit, from contract to residence?

Average 60–90 days total from the time of signing the Swiss contract to obtaining the G Permit from the Police Headquarters. However, Permit G can arrive in 30 days if all the documents are ready and the Swiss employer is already known to the authorities. Registering the residence and INPS adds another 10–15 days. For peace of mind, prepare at least 2–3 months before you want to start work.

Does the New 2024 Frontier Agreement increase my net salary?

Indirectly yes. The deductibles introduced from 1 January 2024 (CHF 7,500 for old frontier workers, CHF10,000 for new ones) reduce the Swiss taxable amount on which the source tax is calculated. This leads to a reduction in the monthly withholding, increasing the net amount received. The exact amount depends on the cantonal marginal rate, but the average gain is CHF 400–800 per annum in additional net for an average income.

Which health insurance is more convenient for a border worker: Swiss LAMal or Italian SSN?

It depends on your needs. The Swiss LAMal (deductible CHF 300–2'500 per annum) offers full Swiss pension coverage and access to the Swiss health system. The Italian SSN is free but less covered; a private Italian integration completes the package. Many border workers opt for LAMal for social security consistency; others prefer the SSN for initial savings. Compare the LAMal premiums of the canton of Valais with a full Italian policy for your situation.

Living in Jovençan, working in Valais as a border worker (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 7 September 2026

Alpine valley landscape in Aosta Valley with road connecting to Swiss Valais at the border

Permit G, tax at source, AVS and living costs: a practical guide for those who live in Valle d 'Aosta and work in Valais

Context

In brief

Permit G: residence Italy, work Switzerland, taxes withheld in Switzerland
Swiss withholding tax + Italian 730 declaration = no double taxation
AVS 5.3%, LPP 7–18%, LAMal with option right
New Cross-Border Agreement from January 1, 2024: allowances CHF 7'500–10'000

Key facts

What: Living in Valle d'Aosta and working in Valais
Who: Cross-border workers residing in Italy (Permit G)
Where: Jovençan (IT) — canton Valais (CH)
When: Effective from January 1, 2024 (New Cross-Border Agreement)
Permit: G (residence Italy, work Switzerland)
Tax: Withheld in Switzerland, 730 declaration in Italy with tax credit
Contributions: AVS 5.3% employee, LPP 7–18% by age bracket

Living in Jovençan and working in Valais is a conscious choice for many cross-border workers who aim to balance the economic advantages of a Swiss salary with the Italian cost of living. The legal framework supporting this arrangement is defined by Permit G, the Italian-Swiss Tax Convention of December 9, 1976, and the New Cross-Border Agreement effective from January 1, 2024.

Permit G is the administrative tool that allows the worker to legally reside in Italy while maintaining an employment relationship with a Swiss company. Unlike other residence permits (A, B, C), the G permit is specifically designed for cross-border work and is tied to the continuity of employment with the Swiss employer.

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Operational details

Tax management and contributions during work

The daily life of a cross-border worker living in Jovençan and working in Valais is marked by tax and social security obligations on both sides of the border. Understanding the flow of payments avoids surprises in the paycheck and at the time of the annual declaration.

The gross amount agreed in the Swiss contract is reduced monthly by three main components. Withholding tax is calculated and paid directly by the Swiss cantonal authorities; the rate depends on income, marital status, and residence and is not a fixed percentage but increases with income. This is the only income tax payment on work. AVS/AI/IPG contributions amount to 5.3% (AVS) plus 1.1% (AI/IPG) for a total of 6.4%, paid to the Swiss social security institution; the employer pays the same amount. The LPP (Professional Pension) varies between 7% and 18% of the salary, depending on age — contributions increase with years of service — and is paid directly to the company's LPP entity.

Allowances and 2024 news

As of January 1, 2024, the New Cross-Border Agreement (signed on December 23, 2020, ratified by Italy with Law 83 of June 13, 2023) has introduced allowances deductible from Swiss taxable income. "Old" cross-border workers (those before July 17, 2023) benefit from an annual exemption of CHF 7,500 in the transitional regime 2024–2033. "New" cross-border workers are entitled to an annual allowance of CHF 10,000. This novelty has concrete positive effects on the paycheck: a CHF 7,500 allowance reduces the withholding tax by an average of CHF 400–800 annually, depending on the cantonal marginal rate.

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Key points

Procedure and practical checklist: how to start

Moving to Jovençan to work in Valais follows a logical procedure that combines the Italian and Swiss sides. Here are the concrete steps to start the process.

The first action is to sign an employment contract with a Swiss company in the Valais canton. The contract specifies the role, gross salary, working hours, duration (fixed or indefinite), and workplace. Once signed, the employer communicates the details to the competent cantonal department (SEM or cantonal migration office) to start the G Permit procedure.

In parallel, the cross-border worker contacts the competent Questura (Immigration Office) for the Italian territory where they intend to reside. The required documentation generally includes the signed employment contract, residence certificate or declaration of residence intent, Italian criminal record certificate, bank statement, valid passport or identity document, and a specific application form for the G Permit. Processing times vary from 30 to 60 days.

Registration with the registry office and social security

Once the G Permit is obtained, it is necessary to register the residence with the Italian municipality (registry office). This act is fundamental for subsequent INPS registration and tax domicile. Then, register with INPS as an employee residing in Italy; INPS will communicate the registration number, necessary for data communication to the Swiss employer. Obtain the tax code from the local tax office (or download it online if you have SPID).

Provide the Swiss employer with your bank details for the salary (Italian or Swiss account), as well as the INPS number and Italian tax code. The employer must register this data in the payment systems and communicate it to the Swiss social security authorities (AVS, LPP).

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Frequently Asked Questions

What differentiates Permit G from Permit B?: The G Permit is specific for border workers residing in Italy who work in Switzerland, with the right of daily return. Permit B is for Swiss residents working in Switzerland and is not a border permit. The G allows different mobility: stable residence in Italy, stable work in Switzerland, without the obligation of Swiss residence. The G Permit application is handled by the Italian Police Headquarters, not by the Swiss authorities.
Do I have to pay INPS contributions in Italy if I work in Switzerland?: No, as a border worker with G Permit, your pension contributions must be paid in full to the AVS (Switzerland) through the Swiss employer. INPS is useful at administrative level and for future coordination with Italian working periods, but you do not receive a “double contribution”. INPS registration is used for registry formalities and official Italian documentation.
How long does it take to obtain the G Permit, from contract to residence?: Average 60–90 days total from the time of signing the Swiss contract to obtaining the G Permit from the Police Headquarters. However, Permit G can arrive in 30 days if all the documents are ready and the Swiss employer is already known to the authorities. Registering the residence and INPS adds another 10–15 days. For peace of mind, prepare at least 2–3 months before you want to start work.
Does the New 2024 Frontier Agreement increase my net salary?: Indirectly yes. The deductibles introduced from 1 January 2024 (CHF 7,500 for old frontier workers, CHF10,000 for new ones) reduce the Swiss taxable amount on which the source tax is calculated. This leads to a reduction in the monthly withholding, increasing the net amount received. The exact amount depends on the cantonal marginal rate, but the average gain is CHF 400–800 per annum in additional net for an average income.
Which health insurance is more convenient for a border worker: Swiss LAMal or Italian SSN?: It depends on your needs. The Swiss LAMal (deductible CHF 300–2'500 per annum) offers full Swiss pension coverage and access to the Swiss health system. The Italian SSN is free but less covered; a private Italian integration completes the package. Many border workers opt for LAMal for social security consistency; others prefer the SSN for initial savings. Compare the LAMal premiums of the canton of Valais with a full Italian policy for your situation.