What allowance do I have if I move to Longone al Segrino?

If you are already a border worker before 17 July 2023, you benefit from €7,500 per year exemption from Swiss taxable income (transitional regime until 2033). If you are a new frontier worker (after 17 July 2023), the deductible rises to €10,000. The exemption applies to employee income declared in Switzerland; the employer considers it in the calculation of the tax at source, which remains exclusively Swiss.

Double taxation worries me: how do I avoid it?

The Italian-Swiss Convention of 9 December 1976, confirmed by the New Frontier Agreement 2024, provides that the source tax is calculated and paid ONLY in Switzerland. In Italy, declare the income in the EC framework of 730 and request the tax credit: the Revenue Agency recognizes the Swiss taxes already paid and does not apply the additional IRPEF. There is no double taxation.

How much does the monthly LAMal from Longone to Segrino cost?

There is no national cost: it depends on the insurer and the chosen deductible (CHF 300-2,500). A CHF 300 excess policy typically costs CHF 250–350 per month for an adult, while higher deductibles reduce the premium. G border workers have the right of option: they can join the Italian INPS system, but they keep LAMal Swiss if they continue to work in Switzerland.

How does the second pillar (LPP) work for those who live in Longone?

Also resident in Italy, if you are a Swiss employee, you must join the LPP of your employer (or of the common fund). You pay between 7% and 18% depending on your age (from the age of 25). These payments build a complementary income to the AVS, higher than the Italian INPS. Upon return to Italy, the accumulated LPP balance can be transferred or remain in Switzerland until retirement.

What are the commuting times from Longone to Segrino to the municipalities of Ticino?

From the eastern shore of Lake Como to Chiasso (via A2/A9) it takes 45–60 minutes by private car with a normal flow. Towards Lugano or Bellinzona, the times are extended to 70–90 minutes. Public transport (trains and buses Como–Lugano) take 90–120 minutes with at least one change. Heavy traffic during rush hours (07:00 -09:00 and 16:30–18:30) can add 15–30 minutes.

Segrino-Ticino beam: guide for border guards (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 24 August 2026

Panoramic view of Lake Como's eastern shore with Alpine peaks and border villages

Living in Longone al Segrino and working in Ticino: deductible €7,500-€10,000, tax at source, AVS, LAMal, commuting times and cost of living.

Context

In a nutshell

New Agreement 2024: deductible €7,500-€10,000 on work income
Tax at source: calculated in Switzerland without double taxation
Mandatory LAMal: excess CHF 300-2,500 per year
Permit G: renewable annually

Key facts

What: Tax advantages for border workers resident in Longone al Segrino
When: From 1 January 2024 (New Frontier Agreement)
Where: Longone al Segrino (Como) → Ticino
Who: SECO (Switzerland), Agenzia Entrate (Italy), INPS
Deductible: €7,500 old / €10,000 new frontier workers
AVS rate: 5.3% employee + 5.3% employer

Living in Longone al Segrino and working in Ticino is an increasingly common choice among border workers in the Como sector. The geographical proximity to the Swiss border, combined with the tax advantages introduced by the New Frontier Agreement that entered into force on 1 January 2024, has made this solution attractive for those seeking a balance between reasonable living costs and Swiss wages.

The post-2024 tax regime

With the New Frontier Agreement, Italian employees who reside in municipalities such as Longone al Segrino and work in Switzerland benefit from a deductible on employee income. Border workers already exempted before 17 July 2023 benefit from an exemption of €7,500 per year, while new border workers benefit from an exemption of €10,000. Source tax is calculated exclusively in Switzerland (by SECO and cantonal bodies):

Operational details

Cost of living: the real comparison

Longone al Segrino offers a lower cost of living than that of Lugano, Bellinzona or the main Ticino municipalities. Rent, food and services remain anchored to Lombard prices, with tangible savings on housing, a crucial element for the border crossing budget. However, the Swiss net wage differential (also considering contributions) largely compensates: a Swiss gross salary net of AVS, LAINF, LPP and LAMal remains higher than the Italian net for equal qualifications.

The Italian-Swiss Convention of 9 December 1976 represents the legal basis on which the tax regime for frontier workers is based. The New Frontier Agreement (signed 23 December 2020, entered into force 1 January 2024, ratified in Italy by Law 83 of 13 June 2023) introduced the progressive deductible, eliminating previous disputes over family allowances and double taxation.

Practical tax scenarios

An "old" frontier (already taxed pre-17 July 2023) resident in Longone al Segrino, with a working income of €40,000 gross per year, exploits the deductible of €7,500. On €32,500 taxable, you pay tax at source in Switzerland according to the Ticino federal rate (about 8–12% depending on the class). In Italy, it declares income in the EC framework with a tax credit: the Revenue Agency recognizes the taxes already paid in Switzerland, avoiding double taxation. A new frontier worker, with the same gross,

Useful planning tools

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

Key points

Checklist for transfer to Longone al Segrino

Before officially residing in Longone al Segrino and signing a contract of work in Ticino, complete these steps:

1. Permit G verification: Contact the competent SEM office and the cantonal Ticinese authority for the requirements for release. The Swiss employer must initiate the procedure at least 4 weeks before the contract.

2. Declaration of residence: Register with the Municipality of Longone al Segrino as a resident. This is essential for the application of the €7,500/€10,000 franchise and the recognition of the frontiersman status.

3. LAMal and insurance: Subscribe to a LAMal policy with a Swiss insurer within 3 months of the start of the relationship. Compare the franchises (CHF 300 is the lowest for adults) and the integrative coverage.

4. Declaration of the Revenue Agency: Within the deadline of the 730 declaration, provide the Agency with Swiss certificates of income and paid taxes (quadro CE for tax credit).

5. AVS and contributions: The Swiss employer automatically pays AVS at 5.3% (plus 5.3% corporate) and LAINF. You do not need to take additional actions if the company is formally registered with the federal AFC/ESTV organs.

Consultation and support tools

Use the frontier salary calculator to simulate the monthly net with the applied franchise. Discover the border waiting times (Chiasso is the closest to Longone) and evaluate the transport with the car costs for commuters (Swiss vignette CHF 40/year mandatory). Consult the permits G vs B comparer to understand if your profile belongs to frontier workers or if a different category of authorization is required.

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Frequently Asked Questions

What allowance do I have if I move to Longone al Segrino?: If you are already a border worker before 17 July 2023, you benefit from €7,500 per year exemption from Swiss taxable income (transitional regime until 2033). If you are a new frontier worker (after 17 July 2023), the deductible rises to €10,000. The exemption applies to employee income declared in Switzerland; the employer considers it in the calculation of the tax at source, which remains exclusively Swiss.
Double taxation worries me: how do I avoid it?: The Italian-Swiss Convention of 9 December 1976, confirmed by the New Frontier Agreement 2024, provides that the source tax is calculated and paid ONLY in Switzerland. In Italy, declare the income in the EC framework of 730 and request the tax credit: the Revenue Agency recognizes the Swiss taxes already paid and does not apply the additional IRPEF. There is no double taxation.
How much does the monthly LAMal from Longone to Segrino cost?: There is no national cost: it depends on the insurer and the chosen deductible (CHF 300-2,500). A CHF 300 excess policy typically costs CHF 250–350 per month for an adult, while higher deductibles reduce the premium. G border workers have the right of option: they can join the Italian INPS system, but they keep LAMal Swiss if they continue to work in Switzerland.
How does the second pillar (LPP) work for those who live in Longone?: Also resident in Italy, if you are a Swiss employee, you must join the LPP of your employer (or of the common fund). You pay between 7% and 18% depending on your age (from the age of 25). These payments build a complementary income to the AVS, higher than the Italian INPS. Upon return to Italy, the accumulated LPP balance can be transferred or remain in Switzerland until retirement.
What are the commuting times from Longone to Segrino to the municipalities of Ticino?: From the eastern shore of Lake Como to Chiasso (via A2/A9) it takes 45–60 minutes by private car with a normal flow. Towards Lugano or Bellinzona, the times are extended to 70–90 minutes. Public transport (trains and buses Como–Lugano) take 90–120 minutes with at least one change. Heavy traffic during rush hours (07:00 -09:00 and 16:30–18:30) can add 15–30 minutes.