Lambrugo: living and working in Ticino (cross-border guide)

Context

In a nutshell

• Living in Lambrugo allows Swiss wages with lower cost of living
• Withholding tax withheld only 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
• New frontier worker deductible: CHF 10,000 per year
• Excess for old frontier workers: CHF 7,500 (transitory until 2033)

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. From January 2024, with the entry into force of the New Frontier Agreement (signed on 23 December 2020), new frontier workers benefit from an income allowance of CHF 10,000 per annum in Switzerland.

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.

…

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:

…