How much tax do I pay as a new frontier worker in Solbiate?

The new 2024 agreement gives you an exemption of 10,000 euros per year, exempt from Italian taxation. Beyond this threshold, income is subject to Italian substitute taxation. The Swiss source tax (5.3% AVS/AI/IPG plus LAINF and LPP accident contributions) is withheld on the paycheck. In declaration 730, the tax credit for taxes paid in Switzerland reduces the Italian taxable amount. If the Swiss gross annual salary is within 10,000 euros, in Italy you pay nothing beyond the Swiss tax already withheld by the employer.

What happens if I change jobs while I'm a border worker?

The G permit is linked to the employer, not to the job category. If you change employers in Ticino, the new employer must apply for an extension or renewal of the permit at SECO/SEM. The process is usually quick (a few weeks) if the new contract is stable. During the transition procedure, you remain covered by the previous authorisation, provided that the change is reported promptly.

How do AVS and LPP work as border crossers from Solbiate?

As a border worker working in Switzerland, you pay contributions to AVS/AI/IPG (5.3% of salary) in Switzerland, and contributions to INPS in Italy. In the Swiss system, the LPP (pension fund) is compulsory from 25 years of age (contribution 7-18% according to age). Your Ticino employer handles these payments. Pension rights accrue in both Switzerland and Italy, based on international conventions. At retirement, you receive annuities from both systems, coordinated to avoid penalties.

Should I choose LAMal (Swiss Health Insurance)?

As a border crossing category G, you have the right of option: stay in the Italian health system or join the Swiss LAMal. LAMal offers direct access to Ticino doctors and hospitals, but involves monthly premiums that vary according to age and chosen fund. Many border crossers choose the LAMal for convenience (direct access to Ticino services without reimbursement afterwards). Adult deductibles range from CHF 300 to CHF 2,500 per year. Compare the costs with your accountant before deciding.

Do I need to change my residence in Italy to live in Solbiate?

If you are not already a resident of Solbiate, yes: you must register with the municipality of Solbiate con Cagno, obtain a new tax code from the Revenue Agency (Como), and report the change to INPS. The Swiss G permit requires proof of accommodation in Italy, so the registry residence facilitates administrative documentation. Once resident, complete declaration 730 at the Como branch of the Revenue Agency.

Living in Solbiate and working in Ticino as a border worker (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 30 August 2026

Aerial view of Como province at morning light showing small border town with church steeple and green hills toward Swiss border from Italian side

From 2024 new tax agreement: €10,000 deductible for new frontier workers. Travel times, AVS/LPP rights, LAMal and how to apply for the G permit.

Context

In a nutshell

New agreement 2024: deductible €10,000 new frontier workers, €7,500 old (transitional 2033)
Tax at source in Switzerland, tax credit in Italy via 730
Permit G required: SECO/SEM procedure, valid for 5 years
LAMal with reinforced option for border guards category G

Key facts

What: New bilateral Italy-Switzerland agreement on border taxation
When: Effective January 1, 2024 (signed December 23, 2020)
Where: Frontier workers residing in Italy (province of Como), I work in Ticino
Who: New (after 17/7/2023) and old (before 17/7/2023) border guards
Deductible: €10,000 (new), €7,500 (old, transitional regime 2024-2033)
Taxation: Tax at source in Switzerland (5.3% AVS/AI/IPG); credit in Italy via 730
Permit: Category G, 5 years, renewable

From 1 January 2024, the new border agreement between Italy and Switzerland has recalibrated the rights and duties of those who live in Solbiate with Cagno (province of Como) and work in Ticino. Signed on 23 December 2020 and operational since 2024, the agreement introduces a clear tax exemption and reduces the administrative complexity that characterised previous regimes.

There are two categories of border crossers. The “old frontier workers” — those who already had the status before July 17, 2023 — maintain an exemption of 7,500 euros per year from Italian income until December 31, 2033, after which they will switch to the standard regime. The "new frontier workers" (hired

Operational details

Why choose Solbiate with Cagno as a border resident

Solbiate con Cagno is located in the province of Como, a few kilometres from the border with the Canton of Ticino. This proximity is the first advantage: travel times to the main Ticino poles (Lugano, Mendrisio, Bellinzona) are limited, especially if the employer is located in the south (Lugano, Chiasso) or in intermediate areas. The cost of living in Solbiate is generally lower than in Ticino, both for accommodation (rentals and real estate purchases) and for daily services (food, utilities). Many border workers choose this area to live in well-organized Italian communities, with school, health and cultural services more in line with their habits, while maintaining the economic and social advantages of Swiss work.

The disadvantages are not negligible. Daily commuting to Ticino (passing through passes such as Brogeda, Chiasso or Gaggiolo) involves an expense for fuel and motorway (A2 from Como to the south), as well as the risk of queues during peak hours. Moving from another Italian municipality to Solbiate requires a new registration, a change of address at the Revenue Agency, the opening of a Swiss bank account to manage the salary in francs, and a series of bureaucratic obligations both Italian and Swiss.

Considerations Before Transfer

Consider whether your employment contract is already with an employer of

Useful planning tools

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

Key points

Step-by-step procedure: how to become a cross-border worker in Solbiate

Step 1. Make sure you have a job offer in Ticino. The G permit is granted only on a contractual basis. If you don't yet have a contract, use job search platforms specialized in Ticino offers or contact recruitment agencies that operate in the cross-border worker sector. Once you have received the offer and signed the contract with the Ticino employer, proceed with the permit application.

Step 2. Apply for the G permit with the competent Swiss authorities. The application is submitted through SECO (State Secretariat for the Economy) or via SEM (State Secretariat for Migration). Required documents include the signed employment contract, a valid identity document, proof of residence in Italy, and a criminal record certificate. The permit is valid for 5 years and the process typically takes 2-4 weeks.

Step 3. Register with INPS in Italy as a cross-border dependent worker. The application is submitted to the territorial branch of INPS in Como. You will need the employment contract, identity card, tax identification code, and proof of residence in Italy. INPS will coordinate with the Swiss system (AVS) to avoid duplicate contributions and ensure recognition of payments in both systems.

Step 4. Open a Swiss bank account to receive your salary in CHF. Many Swiss banks have simplified procedures for cross-border workers residing in the Como province. Some cross-border workers also maintain an Italian account to manage local expenses and exchange CHF-EUR according to personal needs.

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Frequently Asked Questions

How much tax do I pay as a new frontier worker in Solbiate?: The new 2024 agreement gives you an exemption of 10,000 euros per year, exempt from Italian taxation. Beyond this threshold, income is subject to Italian substitute taxation. The Swiss source tax (5.3% AVS/AI/IPG plus LAINF and LPP accident contributions) is withheld on the paycheck. In declaration 730, the tax credit for taxes paid in Switzerland reduces the Italian taxable amount. If the Swiss gross annual salary is within 10,000 euros, in Italy you pay nothing beyond the Swiss tax already wit
What happens if I change jobs while I'm a border worker?: The G permit is linked to the employer, not to the job category. If you change employers in Ticino, the new employer must apply for an extension or renewal of the permit at SECO/SEM. The process is usually quick (a few weeks) if the new contract is stable. During the transition procedure, you remain covered by the previous authorisation, provided that the change is reported promptly.
How do AVS and LPP work as border crossers from Solbiate?: As a border worker working in Switzerland, you pay contributions to AVS/AI/IPG (5.3% of salary) in Switzerland, and contributions to INPS in Italy. In the Swiss system, the LPP (pension fund) is compulsory from 25 years of age (contribution 7-18% according to age). Your Ticino employer handles these payments. Pension rights accrue in both Switzerland and Italy, based on international conventions. At retirement, you receive annuities from both systems, coordinated to avoid penalties.
Should I choose LAMal (Swiss Health Insurance)?: As a border crossing category G, you have the right of option: stay in the Italian health system or join the Swiss LAMal. LAMal offers direct access to Ticino doctors and hospitals, but involves monthly premiums that vary according to age and chosen fund. Many border crossers choose the LAMal for convenience (direct access to Ticino services without reimbursement afterwards). Adult deductibles range from CHF 300 to CHF 2,500 per year. Compare the costs with your accountant before deciding.
Do I need to change my residence in Italy to live in Solbiate?: If you are not already a resident of Solbiate, yes: you must register with the municipality of Solbiate con Cagno, obtain a new tax code from the Revenue Agency (Como), and report the change to INPS. The Swiss G permit requires proof of accommodation in Italy, so the registry residence facilitates administrative documentation. Once resident, complete declaration 730 at the Como branch of the Revenue Agency.