Who is considered a border crosser and what does the G permit mean?

A frontier worker is a worker who lives in one country and works in another. In the case of Lezzeno-Ticino, those who reside in the municipality of Lezzeno and work as an employee or self-employed person in Ticino enter the border regime. The G permit is the identification document issued by the canton of Ticino that officially documents this status and authorizes work in Switzerland. Without G permit, the work is illegal even if paid regularly.

How much do I pay in taxes as a border worker? Double taxation risk?

You do not risk double taxation. The withholding tax is applied by the Swiss employer on the paycheck according to the Ticino rates. In Italy, you declare foreign income in the EC framework of the 730 form and automatically get a tax credit for taxes already paid in Switzerland. The Italy-Switzerland Convention of 9 December 1976 protects against double taxation. Compulsory Swiss contributions: AVS 5.3%, LPP 7-18% (according to age group), LAMal of your choice (Swiss or Italian).

How do I apply for G Permit? What are the times?

You need an employment contract signed with a Ticino company. The employer sends the request to the canton of Ticino (Finance and Economy Department, Migration Section), attaching: contract, identity document, cantonal forms, company data. The average time is 2-4 weeks. You cannot legally work while waiting. Once obtained, automatic enrollment in the AVS and LPP systems begins.

What are the benefits of the New 2024 Frontier Agreement?

The New Agreement (in force from 1 January 2024, signed on 23 December 2020) introduced an exempt income exemption: €7,500 per year for old frontier workers (with transitional regime 2024-2033) and €10,000 for new frontier workers. This significantly reduces the tax burden compared to the past. It also clearly establishes rules on AVS, LPP, double taxation and refunds, avoiding interpretative disputes of the previous regime.

Should you live in Lezzeno and work in Ticino? What are the pros and cons?

Advantages: geographical proximity (Lezzeno is on the border), stable Italian community, probably lower cost of living than central/northern Italy. Disadvantages: daily commuting (crossing crossings), bifurcated administration (tax obligations in two countries), bureaucratic complexity (G permit, double declarations), variability of CHF-EUR exchange rate on savings. Evaluate personal priorities (work, family, quality of life) well before deciding to move.

Lezzeno-Ticino border guards: G permit, taxes and procedures (cross-border guide)

Di Marco Ferrari · Published on 24 August 2026

Aerial view of Lezzeno on Como Lake with Italian architecture and mountains, Swiss-Italian border landscape

Those who live in Lezzeno and work in Ticino can work with the G permit as border workers. Tax at source in Switzerland, refreshments, AVS, LPP and LAMal: everything you need to know.

Context

In a nutshell

Mandatory G permit to work legally in Ticino from the municipality of Lezzeno
Tax at source withheld only in Switzerland, no double tax with Italy tax credit
New Frontier Agreement in force from 1 January 2024: deductibles €7,500 (old) and €10,000 (new)
Swiss social contributions: AVS 5.3%, LPP 7-18%, LAMal with option right

Key facts

What: G leave for cross-border workers Italy-Switzerland
When: New Frontier Agreement in force 1 January 2024 (signed 23 December 2020, ratified Italy Law 83/2023)
Where: Border workers resident in Italy (including Lezzeno) and employed in Ticino
Who: Employees and self-employed; administration through federal AFC/ESTV and canton Ticino
Tax regime: Swiss source tax; avoidance of double taxation via Convention 9 December 1976 + EC framework tax credit model 730 Italy
Contributions: AVS/AI/IPG 5.3% employee, AD/AC 1.1% (cap CHF 148'200), LPP 7-18% by age group

Those who live in Lezzeno and work in Ticino enter the border regime regulated by the New Frontier Agreement, which entered into force on 1 January 2024. The source of the withholding tax is solely Swiss: the Ticino employer applies the tax at source directly from the paycheck according to the federal and cantonal rates of Ticino. It is not about double taxation: in Italy, double taxation is eliminated by tax credit in the 730 model

Operational details

Compulsory pension and social insurance

Those who work in Ticino as border workers are automatically enrolled in the Swiss social security system. The AVS (Old Age and Survivors Insurance) is the first pillar and applies to all employees. The deduction is equal to 5.3% of the gross monthly salary. AVS contributions start from the first month of employment and are paid until retirement age (65 years for men, 64 for women in transition).

The second pillar is occupational pension (LPP). This is mandatory for salaries above a certain annual threshold. The percentage of contribution varies according to the age of the worker: young people (25-34 years) pay lower percentages (around 7-8%), middle-aged workers (35-44 years) pay 10-12%, while older workers (55-65 years) pay up to 18%. The LPP guarantees an old-age pension and protection in the event of disability or death. LPP contributions are paid automatically from the paycheck via the employer.

Health insurance and taxes

For health insurance (LAMal), the frontier worker has a fundamental right of option: he can enroll in the Swiss system or remain insured in the Italian system. Those who choose the Swiss system pay an adult deductible between CHF 300 and CHF 2,500 depending on the coverage chosen. Evaluate this choice carefully: the Swiss system guarantees high coverage,

Useful planning tools

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

Key points

Procedure for requesting a G permit

To work legally in Ticino, the first step is to find a Swiss Ticino employer willing to hire a border worker. Once the employment contract is signed, the employer initiates the procedure for requesting a G permit with the canton of Ticino (Department of Finance and Economy, Migration Section). The procedure includes:

1. Signed and dated employment contract 2. Valid identity document (passport or national identity card) 3. Completed application forms (provided by the employer or the canton) 4. Employer documentation (confirmation of hiring, job description) 5. Completion of the AVS/LPP registration form

The issuance of the G permit generally takes 2-4 weeks. During this waiting period, the border worker CANNOT work legally in Switzerland. Once in possession of the permit, the border worker can begin working and Swiss authorities will automatically start paying social contributions (AVS, LPP).

Tax declaration in Italy

The border worker residing in Lezzeno or other Italian border areas must submit the annual tax declaration in Italy by September 30 of the following year. For dependent work income, the relevant model is the 730 (or Redditi PF for self-employed individuals). In the 730 model, section CE (foreign income), the gross income declared in Switzerland must be reported. Since Switzerland is not an EU member, the Italy-Switzerland Convention of December 9, 1976 on the avoidance of double taxation applies, providing for automatic tax credit. Always keep the Swiss pay slip extracts and tax payment documents: they are needed to justify the tax credit to the Italian Revenue Agency.

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Frequently Asked Questions

Who is considered a border crosser and what does the G permit mean?: A frontier worker is a worker who lives in one country and works in another. In the case of Lezzeno-Ticino, those who reside in the municipality of Lezzeno and work as an employee or self-employed person in Ticino enter the border regime. The G permit is the identification document issued by the canton of Ticino that officially documents this status and authorizes work in Switzerland. Without G permit, the work is illegal even if paid regularly.
How much do I pay in taxes as a border worker? Double taxation risk?: You do not risk double taxation. The withholding tax is applied by the Swiss employer on the paycheck according to the Ticino rates. In Italy, you declare foreign income in the EC framework of the 730 form and automatically get a tax credit for taxes already paid in Switzerland. The Italy-Switzerland Convention of 9 December 1976 protects against double taxation. Compulsory Swiss contributions: AVS 5.3%, LPP 7-18% (according to age group), LAMal of your choice (Swiss or Italian).
How do I apply for G Permit? What are the times?: You need an employment contract signed with a Ticino company. The employer sends the request to the canton of Ticino (Finance and Economy Department, Migration Section), attaching: contract, identity document, cantonal forms, company data. The average time is 2-4 weeks. You cannot legally work while waiting. Once obtained, automatic enrollment in the AVS and LPP systems begins.
What are the benefits of the New 2024 Frontier Agreement?: The New Agreement (in force from 1 January 2024, signed on 23 December 2020) introduced an exempt income exemption: €7,500 per year for old frontier workers (with transitional regime 2024-2033) and €10,000 for new frontier workers. This significantly reduces the tax burden compared to the past. It also clearly establishes rules on AVS, LPP, double taxation and refunds, avoiding interpretative disputes of the previous regime.
Should you live in Lezzeno and work in Ticino? What are the pros and cons?: Advantages: geographical proximity (Lezzeno is on the border), stable Italian community, probably lower cost of living than central/northern Italy. Disadvantages: daily commuting (crossing crossings), bifurcated administration (tax obligations in two countries), bureaucratic complexity (G permit, double declarations), variability of CHF-EUR exchange rate on savings. Evaluate personal priorities (work, family, quality of life) well before deciding to move.