Living in Lazzate, working in Ticino: the guide (cross-border guide)

Context

In brief

• Lazzate: Lombardy municipality close to Chiasso, Brogeda, Gaggiolo border crossings
• Permit G required; withholding tax deducted in Switzerland
• New Cross-Border Workers Agreement (effective January 1, 2024): different regimes for old and new cross-border workers
• LAMal mandatory; cross-border workers have the right to choose

Key facts

• What: Residential move to Lazzate + employment in Ticino
• Where: Lazzate (Varese, Lombardy) — access via Chiasso, Brogeda, Gaggiolo
• Who: Cross-border workers category Permit G (employees)
• When: Permit G renewable annually in January
• Tax treatment: Withholding tax in Switzerland; double taxation avoided with tax credit in Italy (form CE 730)
• Convention: Italy-Switzerland of December 9, 1976
• New Agreement: Effective from January 1, 2024 (ratification IT Law 83 of June 13, 2023); old cross-border workers exemption €7,500, new allowance €10,000

Lazzate, a municipality in the province of Varese, Lombardy, is increasingly attracting cross-border workers drawn by the lower cost of living while maintaining the advantages of a Ticino job. Its proximity to border crossings (Chiasso, Brogeda, Gaggiolo) and reasonable travel times to major Ticino centers (Lugano, Mendrisio, Bellinzona, Locarno) make it a strategic choice. However, to move and work in Switzerland as a cross-border worker, specific permits (Permit G), proper tax declaration, and a clear understanding of the Italo-Swiss tax regimes are necessary.

The New Cross-Border Workers Agreement, effective January 1, 2024, has significantly changed the taxation and refund methods for those living in Italy and working in Switzerland. This guide accompanies the cross-border worker candidate through the requirements, economic implications, and essential administrative procedures.

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Operational details

Cost of living and housing

Lazzate offers significantly lower purchase and rental prices than the most popular Ticino areas (Lugano, Ascona, Locarno). Prices vary depending on the area of the municipality, proximity to the border and local infrastructure. However, the housing differential must be strictly compared with the additional costs of daily commuting.

Approximate estimate of additional monthly costs: fuel CHF 150–300 (dependent on frequency and distance), car maintenance increase 25–30% (about CHF 50 per month), motorway tolls CHF 80–120, parking in Ticino CHF 100–200 in urban centres, car insurance CHF 100–150 per month (highest premiums in Italy). The Swiss vignette costs CHF 40 per year.

Not all economic scenarios are beneficial for relocation. It depends on personal factors: gross salary, number of actual working days in Ticino (partial teleworking changes the calculation), family composition (spouse, children, dependent parents), and specific housing costs in Lazzate compared to the target Ticino area. A monoredit family with children might find overall convenience; a young couple without children might find that housing savings are nullified by transportation costs and wasted time.

For a realistic and personalized estimate, use our calcolatore costo della vita Ticino vs Italia.

Advantages of moving to Lazzate

• Real estate prices

Useful planning tools

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

Key points

Taxation for cross-border workers: the New 2024 Agreement

The cross-border worker living in Lazzate and working in Ticino is subject to withholding tax in Switzerland (deducted by the employer directly from the paycheck). There is no double taxation because Italy avoids double taxation by applying a tax credit in the CE section of the 730 declaration (income model). The Italian-Swiss Convention, signed on December 9, 1976, regulates this aspect: the income from employment is taxed exclusively in the State where it is carried out (Switzerland).

The New Cross-Border Workers Agreement, which came into force on January 1, 2024 (ratified by Italy with Law 83 of June 13, 2023), has introduced different regimes for taxation and refunds:

• Old cross-border workers (already such before July 17, 2023): have the right to an exemption of €7,500 annually on employment income, a transitional regime that lasts until December 31, 2033
• New cross-border workers (starting after July 17, 2023): have an allowance of €10,000 annually

This distinction has significant impacts on refunds and annual liquidity. The lower the income, the more the allowance/exemption positively affects the tax result.

Procedure and critical deadlines

1. Request Permit G Contact the SEM (State Secretariat for Migration) in the canton of Ticino (offices in Chiasso, Lugano, Bellinzona). Provide a letter of employment, employment contract, Italian identity document, certificate of residence in Lazzate. Processing time 2–4 weeks. Validity 1 year, renewable in January of each year.

2. INPS registration and change of address Communicate the new Italian address to the employer. Register with the INPS (National Institute for Social Security) cross-border management. Deadline: within 30 days of the change of residence.

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