Living in Valbondione, working in Graubünden: border guide (cross-border guide)

Context

In a nutshell

• Valbondione → Grigioni: alpine commuting via the Brogeda and Gaggiolo valleys
• Frontier G: source tax withheld only from Switzerland, deductible €10,000 for newcomers from 17/7/2023
• New 2024 Agreement: tax regime change with Italy tax credit (no double taxation)

Key facts

• What: Cross-border commuting from Valbondione (Lombardy) to Grisons (Switzerland) with G Permit
• When: New scheme in force from 1 January 2024; valid for those who start work after 17 July 2023
• Where: Valichi Brogeda (Leventina/Ticino) and Gaggiolo (Val Prestone); Italy-Switzerland border
• Who: Border employees with G Permit
• Deductible: €10,000 per year exempt from Swiss tax (new frontier workers)

Valbondione is located in the Alta Valle di Scalve (province of Bergamo) about thirty kilometres from the passes that cross the Alps towards the Swiss Graubünden. For those who move here while maintaining an employee job in the canton of Grison as a border worker (Permit G), commuting is structured but feasible. Two main routes connect the valley to Switzerland: the Brogeda pass (towards Leventina and southern Ticino) and the Gaggiolo pass (via Val Prestone). Roads are alpine and seasonal — winters bring occasional snow closures and require mandatory winter tyres.

Frontier G and tax regime from 2024

With the New Frontier Agreement (signed on 23 December 2020, entered into force on

Operational details

Paycheck and Swiss contributions

A border worker in Switzerland sees these mandatory contributions deducted from the paycheck:

• AVS/AI/IPG: 5.3% of gross salary (Old Age Insurance, Disability, Earnings for loss of earnings)
• AD/AC: 1.1% (Accidental insurance; capped at CHF 148'200 per annum)
• LAINF: 0.7–1.5% (Occupational accident insurance — retained by the employer)
• LPP (2nd pillar): 7–18% based on age class (from 25 years old onwards)

To these is added the federal and cantonal source tax (variable for canton Graubünden). With the deductible of €10,000 (new frontier workers), the first €10,000 per year is not subject to Swiss tax: the benefit is concrete on salaries up to €35,000-40,000 gross.

Comparison Switzerland vs Italy: rates and contributions

If the same worker were hired in Italy (theoretical hypothesis), he would pay:

• INPS (employee contributions): about 9.19%
• Income tax (IRPEF): 23% (up to €28,000), 35% (€28,001-50,000), 43% (over €50,000)

In the first income bracket (up to €28,000), the Italian rate exceeds the Swiss one (23% vs about 10–15% federal + cantonal Grisonese combined). This differential explains the economic attraction of work in the Grisonese canton compared to the Italian equivalent.

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

Checklist practice for transfer

1. Employment contract in Switzerland Sign a valid contract with employer in the canton of Grisons (dependent category). The Permit G is subject to an actual and documented job offer.

2. Request Permit G Submit the application to the competent Swiss authority (Grisonese canton or border office). Approval times are variable (4–8 weeks). Required documents: valid passport, birth certificate, Italian police record, signed employment contract.

3. Registration with the Italian municipal register Register with Valbondione at the municipality. Request a residence certificate for subsequent tax declarations with the Italian Revenue Agency (declaration 730).

4. Health insurance choice Within 90 days of starting work in Switzerland, communicate your choice: LAMal (Swiss insurance) or INPS (Italian system) permanence. Use the LAMal comparator on the site to compare premiums, deductibles, and specific benefits.

5. INPS registration for border workers Notify the Italian INPS (local counter or telematic portal) of starting work in Switzerland. Automatically access the tax credit (CE framework of the declaration 730) to avoid double taxation on income.

6. Net salary calculation Use the salary calculator on the site to estimate: gross CHF → net after AVS/AI/IPG/LPP, application of CHF 10,000 deductible, Swiss cantonal tax, comparison with theoretical equivalent Italian income.

Pre-transfer practical checks

Border crossing conditions: Check webcam in real-time and SEM (Swiss State Secretariat for Mobility) reports for Brogeda and Gaggiolo status — snow, queues, seasonal restrictions.

Commute times: Estimate 40–60 minutes of travel from Valbondione to work center in Grisons (variable depending on the exact location of the employer and weather conditions).

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