Lambrugo: living and working in Ticino

Context

In a nutshell

• Living in Lambrugo allows Swiss wages with lower cost of living
• Withholding tax withheld in Switzerland, refills via form 730
• Compulsory AVS/LPP registration from the first day; LAMal with the right to choose
• Access via the Brogeda, Chiasso, Gaggiolo, Ponte Tresa passes

Key facts

• Chi: cross-border commuters resident in the province of Como, G permit
• What: work in Canton Ticino as an Italian resident
• When: starting from the New Frontier Agreement (1 January 2024)
• Where: passes Brogeda–Gaggiolo, Chiasso, Ponte Tresa
• Tax at source: withheld in Switzerland, no double taxation
• For Article 9 of the Agreement, “old frontier workers” are people who met the tax requirements and worked in Graubünden, Ticino or Valais on 17 July 2023 or during the period from 31 December 2018 through 17 July 2023. Article 9 keeps covered employment income taxable exclusively at source in Switzerland; other workers follow the ordinary regime, with ordinary taxation in Italy, a credit for Swiss tax and Swiss withholding at 80% of the ordinary rates. The €10,000 figure in Article 4 of Italian Law No. 83/2023 is only the income limit referred to in Article 1(175) of Law No. 147/2013; it is not a general allowance for new frontier workers. Sources: ESTV factsheet (Italian) · Agreement, Art. 9 · Law No. 83/2023, Art. 4.
• “Old frontier workers” qualify under Article 9 only if they met the tax requirements and worked in Graubünden, Ticino or Valais during the stated period; covered employment income is taxable exclusively in Switzerland. There is no general €7,500 allowance; the €10,000 figure in Article 4 of Law No. 83/2023 applies only to income referred to in Article 1(175) of Law No. 147/2013.

Lambrugo, a municipality in the province of Como, is located a few kilometres from the Ticino border. For those who choose to live here while working in Ticino, the geographical location offers a concrete economic opportunity: Swiss wages, structurally reduced taxes, Italian cost of living. But the status of border worker entails specific tax and social security obligations that must be understood before moving.

The G permit is the standard authorisation for frontier workers from the province of Como. The €10,000 limit is not a general allowance: Article 4 of Italian Law No. 83/2023 applies it only to the income referred to in Article 1(175) of Law No. 147/2013.

Operational details

Connection to Border Crossings and Travel Times

Lambrugo is located in the Province of Como, west of Lake Como. Access to the main border crossings towards Ticino is provided through:

• Brogeda (Stabio–Gaggiolo): the southernmost crossing, connecting the Province of Como to the Mendrisiotto
• Chiasso: the main road border between Como and Ticino, with heavy commuter traffic flows
• Ponte Tresa: a crossing on Lake Lugano (Ceresio), more convenient for those working in the Varese–Lugano area
• Gaggiolo: crossing towards the Locarnese

Travel times from Lambrugo to the main Ticino employment hubs (Lugano, Mendrisio, Bellinzona, Locarno) vary depending on the border crossing and final destination. During peak hours (early morning, late afternoon), traffic at the border crossings can cause significant delays. It is advisable to check border crossing times and conditions in real time before planning departure times.

Transportation and Logistics Costs

Those who choose a private car for commuting must consider several recurring expenses. Fuel and car maintenance represent the most variable costs; third-party liability insurance must cover driving both in Switzerland and in Italy. The Swiss motorway vignette costs CHF 40 per calendar year and allows circulation on all Swiss motorways.

In some sections (A2 Gotthard, A9 Mendrisiotto), additional tolls may be applied. Most employers in Ticino offer free parking or a flat-rate fee at the workplace.

Alternatively, you can check public transport options via Trenord trains (Como–Chiasso), local buses, and SBB railways in Ticino. This solution can be competitive if the final destinations are well served by train stations or bus stops.

Cost of Living: Lambrugo vs Canton Ticino

Living in Lambrugo (Province of Como) offers a lower cost of living compared to Ticino across several categories. Residential rent is generally 20–40% lower than in comparable Ticino cities such as Lugano, Mendrisio, or Bellinzona. Differences in food prices are modest; utility costs (gas, electricity) vary according to Italian legislation. Property taxes (IUC) are frequently lower than Ticino cantonal taxes.

This cost-of-living differential partly offsets recurring commuting expenses (fuel, vignette, car wear), making residence in the Province of Como economically convenient for those earning in Swiss francs.

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

Tax declaration and refunds: from Form 730 to the tax credit

Once resident in Italy and working as a cross-border worker in Ticino, the annual income tax declaration is submitted through Form 730 (or Form Unico if you carry out self-employed activities). In section CE you must report foreign employment income (i.e. Swiss income) and the tax credit corresponding to the withholding tax paid in Switzerland. This mechanism avoids double taxation.

The amount of Swiss withholding tax is used as a credit against the Italian tax owed. Frequently the cross-border worker receives a refund, i.e. the reimbursement of the difference between the Swiss tax paid and the Italian tax owed, because Swiss rates are generally lower than Italian progressive rates (IRPEF).

The declaration must be submitted:

• Through the Agenzia delle Entrate website, the desktop app, or via a CAF (Tax Assistance Centre)
• Within the ordinary deadlines set each year (usually May for Form 730)
• Together with documentation of the Swiss payslip (annual tax certificate, gross income certificate)

Step-by-step: how to start as a cross-border worker from Lambrugo

The operational steps are sequential and require coordination between the Swiss employer, cantonal authorities and municipalities:

1. Look for a job in Ticino and sign an employment contract with the Swiss employer 2. Apply for a G permit from the Ticino cantonal authorities (competent department) or at the district office. The Swiss employer will assist you with the procedure and the documentation 3. Register with AVS/LPP through the employer, by the first day of work. Registration is mandatory 4. Choose LAMal insurance with an authorised Swiss insurer. Cross-border workers with a G permit have the right to choose between insurers 5. Notify the change of residence to the Italian municipality of registration (if you are moving from another town to Lambrugo) and obtain a residence certificate 6. Open a bank account with a bank that accepts cross-border customers. Check the affiliated banks that offer specific services for cross-border workers, as not all of them provide this service 7. Plan your annual tax declaration with an Italian accountant or CAF specialised in cross-border income

Change of registered residence and housing matters

Transferring your registered residence from an Italian municipality to Lambrugo is a municipal administrative procedure. You must:

• Submit a change-of-residence declaration at the registry office (ufficio anagrafe) of the municipality of Lambrugo
• Have a verifiable housing address (rental with a registered contract, property ownership, free loan)
• Receive the residence certificate

This certificate is essential for the G permit registration and for the correct tax declaration in Italy. Finally, it is strongly advisable to contact a tax consultant specialised in cross-border workers or an accounting firm to optimise the management of Swiss income, Italian tax deductions and social security contributions.

Evaluating a Ticino job offer? Simulate your net payslip: enter gross salary, marital status and municipality for a detailed breakdown.