Can I keep my residence in Tubre and work legally in Switzerland (Graubünden) as a border worker?

Yes, Permit G allows exactly this: to live in Italy (Tubre or neighboring municipalities) and work in Switzerland. You must maintain an active employment contract with a Swiss employer and renew your permit every year by 31 December. The Cantonal Administration of Graubünden manages the renewal procedure.

How does taxation work if I work in Switzerland but reside in Italy?

Switzerland withholds source tax from your earned income. Italy avoids double taxation by applying the tax credit in form 730 (EC framework). If you were already a border worker before 17 July 2023, you are entitled to an exemption of €7,500; if you are new, the deductible is €10,000. Only the excess portion is subject to Italian personal income tax (23%, 35% or 43%).

What social security contributions do I pay when working in Switzerland?

You pay AVS/AI at 5.3%, LAINF between 0.7 and 1.5%, and the second LPP pillar between 7 and 18% (depending on age group from 25 years). These are withheld from the paycheck and constitute Swiss pension rights that will supplement the Italian pension.

Should I choose LAMal (Swiss health insurance) or keep Italian coverage?

It depends on the risk profile. LAMal has a deductible between CHF 300 and CHF 2500 and is deductible from Italian taxes. Many border workers choose it to cover risks on Swiss territory. You can also maintain Italian coverage if you prefer continuity of care in your country of residence.

Will the New Frontier Agreement that came into force on 1 January 2024 change my taxation?

If you were already a border worker before 17 July 2023, you receive an exemption of €7,500 on a transitional basis until 2033. If you are a new frontier worker, the deductible is €10,000. The impact on your taxes depends on gross income; the border calculator provides an accurate estimate.

Living in Tubre and working in Graubünden as a border worker (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 25 August 2026

Alpine valley from high altitude with distant Italian village in the valley floor, autumn forests, golden light. Represents the frontier commuter landscape between Italy and Switzerland.

Permit G, taxation, AVS, LAMal: practical guide for Italy-Switzerland border workers. Costs, taxation, procedure to live in Tubre and work in Grisons.

Context

In a nutshell

G Permit for Italy-Switzerland border workers: mandatory annual renewal
Tax at source withheld only in Switzerland, no double taxation
New Frontier Agreement from 1 January 2024: exemption €7,500 (old) or €10,000 (new)
LAMal: deductible CHF 300-2500, Italian tax return deductible

Key facts

What: G leave to work in Switzerland (Graubünden) and live in Italy
When: Annual renewal; New Agreement in force from 1 January 2024
Where: Valichi Italy-Switzerland, cantonal administration Graubünden
Who: Employed border workers, Swiss employers, canton of Graubünden
Amount: AVS/AI 5.3%, LPP 7-18%, LAINF 0.7-1.5%, deductible €7,500-10,000

Living in Tubre and working in Graubünden as a border worker means choosing to cross the Italy-Switzerland border on a daily basis to access a labour market characterised by wages and conditions that are often more favourable. This choice entails precise administrative and fiscal implications, governed by bilateral agreements and specific cantonal rules.

The G Permit and the basic requirements

The G Permit is the legal instrument that authorises the border worker to work in Switzerland while residing in Italy. For those who live in Tubre or in neighbouring municipalities of Lombardy and work in Graubünden, the permit is subject to an effective employment contract with a Swiss employer. Unlike other permits, the G is renewed annually — a cadence that

Operational details

Swiss social security contributions in paychecks

A border worker working in Switzerland sees a series of fundamental contributions to the Swiss social security system withheld from his paycheck. The AVS/AI/IPG (Old Age Insurance, Disability and Family Benefits) is withheld at 5.3% of gross and constitutes the first pension pillar. Added to this is LAINF (Insurance against accidents and occupational diseases) with rates between 0.7 and 1.5%. Even more relevant is the LPP, the second pension pillar, which varies between 7 and 18% depending on the age group (from 25 years onwards). Although these deductions reduce the net, they constitute acquired rights in the Swiss pension and social security sector that will later integrate the Italian pension.

Health insurance and the choice between LAMal and Italian coverage

A critical point for the border worker is the decision on health coverage. Permit G allows you to opt for enrollment in LAMal (Swiss health insurance) or maintain Italian coverage. Swiss adult deductibles range from CHF 300 to CHF 2500, and premiums are deductible from the Italian tax return. Many border crossers choose the LAMal to cover the risks related to the Swiss territory and to access services sometimes characterized by shorter waiting times. However, maintaining Italian coverage remains a legitimate option for those who

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

Step 1: Request the G Permit at the Canton of Grisons

The procedure begins at the Canton of Grisons, where the work is performed. The Swiss employer must submit a formal request, providing the employment contract, the foreign worker's documentation (passport, Italian residence certificate), and a declaration of employment. The processing times usually vary from 2 to 4 weeks, depending on the administrative workload. It is essential to keep a copy of the confirmation of receipt of the application.

Step 2: Manage Italian Taxation with the Model 730

Once employed in Switzerland, the foreign worker must declare their income from work in the Italian Model 730. If they fall within the exempt categories (old foreign worker before July 17, 2023), they must inform the Italian Revenue Agency of the gross foreign income and attach the Swiss withholding documents (pay slips, tax certificate). The exemption amount (€7,500 or €10,000) is automatically deducted from the taxable income. The Swiss tax credits must be indicated in the CE box to offset any remaining Italian taxes.

Step 3: Register with Insurance (LAMal or Italian Coverage)

If they choose LAMal, the foreign worker completes the registration form with a Swiss insurer and receives the policy number. If they maintain Italian coverage, they must ensure it is consistent with the new transfrontier work and residence regime (some foreign workers supplement with private insurance to fill gaps in coverage). It is recommended to complete this phase within the first 30 days of starting work.

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Frequently Asked Questions

Can I keep my residence in Tubre and work legally in Switzerland (Graubünden) as a border worker?: Yes, Permit G allows exactly this: to live in Italy (Tubre or neighboring municipalities) and work in Switzerland. You must maintain an active employment contract with a Swiss employer and renew your permit every year by 31 December. The Cantonal Administration of Graubünden manages the renewal procedure.
How does taxation work if I work in Switzerland but reside in Italy?: Switzerland withholds source tax from your earned income. Italy avoids double taxation by applying the tax credit in form 730 (EC framework). If you were already a border worker before 17 July 2023, you are entitled to an exemption of €7,500; if you are new, the deductible is €10,000. Only the excess portion is subject to Italian personal income tax (23%, 35% or 43%).
What social security contributions do I pay when working in Switzerland?: You pay AVS/AI at 5.3%, LAINF between 0.7 and 1.5%, and the second LPP pillar between 7 and 18% (depending on age group from 25 years). These are withheld from the paycheck and constitute Swiss pension rights that will supplement the Italian pension.
Should I choose LAMal (Swiss health insurance) or keep Italian coverage?: It depends on the risk profile. LAMal has a deductible between CHF 300 and CHF 2500 and is deductible from Italian taxes. Many border workers choose it to cover risks on Swiss territory. You can also maintain Italian coverage if you prefer continuity of care in your country of residence.
Will the New Frontier Agreement that came into force on 1 January 2024 change my taxation?: If you were already a border worker before 17 July 2023, you receive an exemption of €7,500 on a transitional basis until 2033. If you are a new frontier worker, the deductible is €10,000. The impact on your taxes depends on gross income; the border calculator provides an accurate estimate.