Can I work in Valais living in Quart without G permit?

No, the G permit is mandatory for any European citizen residing in Italy and permanently employed in Switzerland. The application for a G permit is submitted jointly by the Swiss employer and the worker to the competent cantonal authorities (in the case of Valais, to the Valais cantonal administration). Without permission G, the work is not legal.

How does taxation work if I live in Quart and work in Valais?

From 1 January 2024, employment income is taxed exclusively in Switzerland at Swiss federal and cantonal rates. There is no double taxation. The new frontier workers have an annual deductible of €10,000 and benefit from a tax credit in Italy (form 730, EC framework). The New Frontier Agreement, ratified by Italy with Law 83 of 13 June 2023, eliminated tax overlap.

Do I need to sign up for AVS and LPP if I work in Valais?

Yes, enrolment in AVS (Old Age, Survivors and Disability Insurance) is compulsory and automatic. The LPP (second pillar /occupational pension fund) is mandatory for employees with annual income above CHF 21,330. The company provides the registration forms and manages their activation with the competent bodies. Payments on AVS and LPP start from the first month of employment.

Which health insurance is more convenient, Swiss LAMal or Italian INPS?

It depends on your personal situation. If you live permanently in Valais and work full-time in Switzerland, the Swiss LAMal (with CHF 300-2,500 annual deductibles plus monthly premiums) can better integrate Swiss services. If you stay tied to the Italian medical system, maintaining INPS might be easier administratively. Estimate costs and access to services based on your health priorities.

What documentation do I need to move and open a Swiss bank account?

For the G permit: signed job offer, identity document (passport), Italian residence certificate. To open a Swiss bank account: passport, proof of recent Italian address (e.g. utility bill), certificate of residence. Check with the chosen Swiss bank the exact documents required, as procedures may vary between institutions.

Living in Quart and working in Valais as a border worker (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 25 August 2026

Alpine mountain valley landscape on the Switzerland-Italy border with winding mountain road

Practical guide for Italy-Switzerland border workers: G permit, taxation, AVS, LAMal, administrative procedures and costs to be considered before the transfer.

Context

In a nutshell

New Frontier Agreement in force from 1 January 2024
G border guards are entitled to Swiss LAMal option
Exemption €10,000 per year for new frontier workers on Swiss incomes
Mandatory G permit to work permanently in Switzerland

Key facts

What: New tax regime for Italy-Switzerland border workers with elimination of double taxation
When: From 1 January 2024 (signed 23 December 2020)
Where: Valais (Switzerland) and Valle d 'Aosta (Italy)
Who: Frontier workers resident in Italy, permanently employed in Switzerland
Regulations: Law 83 of 13 June 2023 (Italian ratification)
Exemption: €10,000 per year for new frontier workers, €7,500 for previous frontier workers (transitional 2024–2033)
Convention: Italian-Swiss of 9 December 1976

Those who live in Quart and work in Valais access the G permit regime, a document that regulates cross-border work for European citizens residing in Italy less than 15 km from the Swiss border. This status implies a new tax and social security architecture, which came into force on 1 January 2024, which completely changes the calculation of taxes and contributions compared to the past.

The regulatory context has been revolutionised by the New Frontier Agreement, signed on 23 December 2020 and ratified by Italy with Law 83 of 13 June 2023. As of 2024, employee income generated in Switzerland is taxed exclusively in Swiss territory: there is no longer a double

Operational details

Contributions and Swiss Taxation for Border Employee

Working in Valais means paying Swiss social contributions on your paycheck. An employee in Switzerland is:

AVS/AI/IPG (basic pension and disability insurance): 5.3% of gross salary
AD/AC (unemployment and short-term insurance): 1.1% up to an annual ceiling of CHF 148,200
LAINF (non-occupational accident insurance): 0.7-1.5% depending on the professional category
LPP (occupational pension fund/ second pillar): 7–18% depending on the age group (the worker normally covers 7–9% of the total amount, the employer the rest)

The Swiss federal and cantonal source tax is calculated on the gross annual salary. In Valais, the cantonal rate varies by municipality. Switzerland is not an EU member, so it applies its bilateral agreement with Italy (signed 9 December 1976), updated by the New Frontier Agreement.

Health insurance: Swiss LAMal or Italian INPS

Border workers resident in Italy have the right to choose: to be subject to the obligation of LAMal (Swiss health insurance) or to maintain registration with the Italian National Health System (INPS). This choice is relevant because it affects healthcare costs and access to services.

If they choose Swiss LAMal, G border workers have the right to opt for an insurer among Swiss companies. Adult deductibles in LAMal range from CHF 300 to

Useful planning tools

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

Key points

Checklist to move in and start work

Before settling in Quart and starting work in Valais, the border worker must complete a series of administrative requirements in a logical sequence.

1. Job offer and permit request G Obtain a job offer signed by an employer registered with the Swiss authorities in Valais. The company and the worker jointly submit the application for a G permit to the competent cantonal authorities. Approval times range from 2 to 6 weeks. While waiting, work cannot legally begin.

2. Registered residence in Italy Register with the municipality of Quart as a permanent resident. This act is an administrative prerequisite for the recognition of the right to the G permit with the Swiss authorities. The Italian master registration must precede or accompany the application for a G permit.

3. Opening a Swiss bank account (optional but usual) Many Swiss employers require a local bank account for the payment of salary. Swiss banks (Canton, UBS, Crédit Suisse, cantonal banks) operate in border areas. Bring passport, proof of recent Italian domicile, and certificate of residence.

4. Subscription to AVS and LPP The Swiss company provides the registration forms. The worker fills out the form and returns it. Registration with AVS is mandatory and automatic; the LPP (pension fund) is mandatory for employees with

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

Frequently Asked Questions

Can I work in Valais living in Quart without G permit?: No, the G permit is mandatory for any European citizen residing in Italy and permanently employed in Switzerland. The application for a G permit is submitted jointly by the Swiss employer and the worker to the competent cantonal authorities (in the case of Valais, to the Valais cantonal administration). Without permission G, the work is not legal.
How does taxation work if I live in Quart and work in Valais?: From 1 January 2024, employment income is taxed exclusively in Switzerland at Swiss federal and cantonal rates. There is no double taxation. The new frontier workers have an annual deductible of €10,000 and benefit from a tax credit in Italy (form 730, EC framework). The New Frontier Agreement, ratified by Italy with Law 83 of 13 June 2023, eliminated tax overlap.
Do I need to sign up for AVS and LPP if I work in Valais?: Yes, enrolment in AVS (Old Age, Survivors and Disability Insurance) is compulsory and automatic. The LPP (second pillar /occupational pension fund) is mandatory for employees with annual income above CHF 21,330. The company provides the registration forms and manages their activation with the competent bodies. Payments on AVS and LPP start from the first month of employment.
Which health insurance is more convenient, Swiss LAMal or Italian INPS?: It depends on your personal situation. If you live permanently in Valais and work full-time in Switzerland, the Swiss LAMal (with CHF 300-2,500 annual deductibles plus monthly premiums) can better integrate Swiss services. If you stay tied to the Italian medical system, maintaining INPS might be easier administratively. Estimate costs and access to services based on your health priorities.
What documentation do I need to move and open a Swiss bank account?: For the G permit: signed job offer, identity document (passport), Italian residence certificate. To open a Swiss bank account: passport, proof of recent Italian address (e.g. utility bill), certificate of residence. Check with the chosen Swiss bank the exact documents required, as procedures may vary between institutions.