Can I live in Santa Maria Maggiore and work in Ticino without a G permit?

No. The G permit (residence permit and cross-border work) is mandatory for border workers working in Switzerland. Working without permission is illegal and exposes you to penalties (fine, expulsion). The application for the G permit must accompany the job offer and is managed by the Migration Division (SEM) of the Canton of Ticino. Approval times are generally 2–4 weeks.

Does the Swiss source tax also cover Italian taxes?

The Swiss source tax (20–25% total between AVS, AI, IPG, insurance, LPP) is a withholding on the Swiss paycheck. Italy does not apply additional taxes because it recognizes Swiss income through the tax credit in Form 730 (EC framework). The Italian-Swiss Convention of 9 December 1976 provides that there is no double taxation: the border worker only pays in Switzerland.

With the € 10,000 deductible, how much do you save me in taxes?

The deductible reduces the tax base in Switzerland. If you earn CHF 60,000 gross per year, without excess you pay taxes at source on CHF 60,000; with € 10,000 (about CHF 10,900), you pay on CHF 49,100. The savings depend on the Swiss marginal rate (about 20%), so the advantage is about CHF 2,180 per year. The benefit increases for higher wages.

What are the exact waiting times for permit G?

Generally 2–4 weeks from the date of receipt of the complete documentation at the Migration Division (SEM) of the Canton of Ticino. The time can be extended if there are documentary deficiencies or if the verification of credibility requires communications with Italy (Prefecture, registry offices). It is advisable to submit the application with all the attached documents to avoid delays.

If I change employer, does the G permit remain valid?

The G permit remains valid as long as you have an active employment contract in Switzerland. If you change employer, you must report the change to the SEM within 30 days, providing the new contract. If you lose your job and do not find another one within 3–6 months, the G permit can be revoked and you will have to leave the Swiss territory.

Living in Santa Maria Maggiore as a border crossing Ticino (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 21 August 2026

Cross-border road at Brogeda crossing between Italy and Ticino, early morning with misty mountains in background

Complete guide to moving: G permit, new 2024 tax agreement, savings calculation, administrative procedures and journey times at crossings.

Context

In a nutshell

Frontier: reside in Italy, work in Ticino with G permit, taxes withheld in Switzerland
New agreement from 1 January 2024: exemption € 7,500 (old border guards) or € 10,000 (new)
Santa Maria Maggiore: access via the Brogeda and Gaggiolo passes, times 45 min–1.5 hours to reach Lugano
Swiss source tax, no double taxation

Key facts

What: G Permit for border workers Ticino-Italy
When: Agreement in force from 1 January 2024 (IT ratification: Law 83/2023)
Where: Santa Maria Maggiore (Verbano-Cusio-Ossola), crosses Brogeda/Gaggiolo towards Ticino
Who: Worker resident in Italy, employee in Switzerland
Exemption: € 7,500 per year (border crossers pre-17.7.2023) or € 10,000 (new)

Living in Santa Maria Maggiore and working in Ticino as a border worker is a cost-effective choice for those looking for a salary in Swiss francs with an Italian cost of living. The municipality of the province of Verbano-Cusio-Ossola has become in recent years the preferred base for cross-border workers who wish to reconcile high income and low expenses.

What is the G permit and who is entitled to it

A frontier worker is a worker resident in Italy who is employed in Switzerland. The residence and work permit, referred to as the “G permit”, is the document that allows this activity. According to the Italian-Swiss Convention signed on 9 December 1976, the border crossing is subject to taxation

Operational details

Costs of living: the economic advantage

The economic engine of the frontier is the spread between the Swiss salary and the Italian cost of living. A gross salary of CHF 5,500-6,000 per month is frequent in Ticino for roles in industry, healthcare, ICT or construction. After all taxes and contributions (AVS 5.3%, AI 5.3%, IPG 1.1%, insurance 0.7–1.5%, LPP 7–18% by age group), the net falls to CHF 4,100-4,300 per month.

In Italy, a family can live in Santa Maria Maggiore with about € 1,800-2,000 per month: rents € 600–700, groceries € 400, cars € 300, utilities € 200, health and education € 200. Converted at the CHF/EUR exchange rate, the cost is CHF 1,950-2,150. The saving margin reaches CHF 2,000-2,200 per month, equivalent to over CHF 24,000 per year.

Transfer Benefits

1. Fast capital accumulation : CHF 24,000-30,000 per year savings allow you to buy a home or build assets in 10–15 years. 2. Swiss wages, moderate taxation: The Swiss source tax (20–25% total with AVS/AI/IPG/LPP) is lower than the Italian IRPEF (23–43% depending on income). 3. Linguistic and cultural familiarity: Staying in Italy with a Swiss salary allows you to maintain your family roots and community. 4. Proximity to cross-border services: Malpensa (Varese, 1.5 hour drive) and Swiss airports are within easy reach.

Disadvantages and hidden costs

Commuting and traffic: CHF

Useful tools for your case

To verify your within/over 20 km tax scenario, use the net salary calculator and the tax return guide.

Key points

Before Transfer: Checklist and Documents

Moving to Santa Maria Maggiore as a border worker requires meticulous administrative preparation. Here are the essential steps.

Step 1: Requesting the G Permit

The G permit is requested at the cantonal migration division (SEM) in Ticino, usually online or at regional counters. The necessary documents include:

G permit application (cantonally issued form)
Copy of Swiss employment contract or job offer letter
Certificate of liability insurance (civil responsibility)
Declaration of resources (bank statement and pay slip)
Certificate of good conduct from Italy (required by Prefecture or Questura)

Approval times vary from 2 to 4 weeks after receiving complete documentation. Once issued, the G permit is valid for 1–5 years and can be automatically renewed if the employment relationship continues.

Step 2: Anagraphic and Fiscal Registration in Italy

In Italy, register with the Municipality of Santa Maria Maggiore for anagraphic registration and obtain a tax code from the Revenue Agency. The border worker must declare Swiss income in the Italian 730 model, filling in the CE section (foreign tax credits) to avoid double taxation. The first declaration is critical: errors in the CE section generate payment notices.

Step 3: Italo-Swiss Bank Account

Opening an Italian bank account facilitates local payments (rent, utilities, groceries). Meanwhile, maintain a Swiss account with the employer or a Swiss bank. Some Italo-Swiss institutions offer convenient exchange services (CHF→EUR) reducing costs from 1–2% to 0.3–0.5%.

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Frequently Asked Questions

Can I live in Santa Maria Maggiore and work in Ticino without a G permit?: No. The G permit (residence permit and cross-border work) is mandatory for border workers working in Switzerland. Working without permission is illegal and exposes you to penalties (fine, expulsion). The application for the G permit must accompany the job offer and is managed by the Migration Division (SEM) of the Canton of Ticino. Approval times are generally 2–4 weeks.
Does the Swiss source tax also cover Italian taxes?: The Swiss source tax (20–25% total between AVS, AI, IPG, insurance, LPP) is a withholding on the Swiss paycheck. Italy does not apply additional taxes because it recognizes Swiss income through the tax credit in Form 730 (EC framework). The Italian-Swiss Convention of 9 December 1976 provides that there is no double taxation: the border worker only pays in Switzerland.
With the € 10,000 deductible, how much do you save me in taxes?: The deductible reduces the tax base in Switzerland. If you earn CHF 60,000 gross per year, without excess you pay taxes at source on CHF 60,000; with € 10,000 (about CHF 10,900), you pay on CHF 49,100. The savings depend on the Swiss marginal rate (about 20%), so the advantage is about CHF 2,180 per year. The benefit increases for higher wages.
What are the exact waiting times for permit G?: Generally 2–4 weeks from the date of receipt of the complete documentation at the Migration Division (SEM) of the Canton of Ticino. The time can be extended if there are documentary deficiencies or if the verification of credibility requires communications with Italy (Prefecture, registry offices). It is advisable to submit the application with all the attached documents to avoid delays.
If I change employer, does the G permit remain valid?: The G permit remains valid as long as you have an active employment contract in Switzerland. If you change employer, you must report the change to the SEM within 30 days, providing the new contract. If you lose your job and do not find another one within 3–6 months, the G permit can be revoked and you will have to leave the Swiss territory.