What is the new 2024 border agreement?

The new agreement, which entered into force on 1 January 2024 (signed on 23 December 2020), redesigns border taxation with a deductible: CHF 7,500 per annum (pre-17 July 2023 border crossers) or CHF 10,000 (new successive border crossers) not subject to refunds if correctly declared in Italy (EC framework). This significantly reduces the overall tax levy compared to the previous regime.

If I live in Valganna and work in Ticino, do I pay taxes twice?

No. Tax at source is only withheld in Switzerland by the employer. Italy does not apply additional personal income tax. The Italian-Swiss Convention (9 December 1976) avoids double taxation. Italy recognises the Swiss payment by tax credit in the EC framework of declaration 730.

How much does LAMal cost compared to Italian insurance?

LAMal has deductibles (uncovered) from CHF 300 to 2,500 and variable monthly premiums (average CHF 350–500 in Ticino). Italian insurance (CMI) is often free but covers less. Many frontier workers integrate CMI with a complementary private cover. The choice depends on personal needs and cost-benefit comparison.

By when do I need to renew the G permit?

The G permit is valid for 1 year. It must be renewed every year at the Migration Section of the Department of Security of the Canton of Ticino. The renewal is usually automatic if the employment relationship continues; the employer, in general, coordinates with the competent office.

How do I calculate the net from the Swiss paycheck?

From the gross I subtracted: AVS/AI (5.3%), AD (0.5%), LPP (~7–18% on coordinated salary), LAMal (~CHF 350–500), withholding tax (8–12% at federal/cantonal level, variable by canton, age, marital status). For an accurate estimate based on your salary, canton, age and marital status, use the online salary calculator.

Living in Valganna, working in Ticino as a border worker (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 23 August 2026

View of Mendrisio in southern Ticino's district, near the Italian border

Practical guide for those who want to move from Valganna and work in Ticino: permits, taxation, costs, contributions and essential procedures for border workers.

Context

In brief

G permit for cross-border workers: renewed annually, full rights in Switzerland
New 2024 agreement: tax relief up to CHF 7,500 (legacy cross-border workers) or CHF 10,000 (new ones)
Withholding tax: deducted only in Switzerland, no double taxation
AVS/LPP contributions: 5.3% (AVS) and 7–18% (LPP based on age), mandatory

Key facts

What: Moving from Valganna (Italy) to work in Ticino (Switzerland) as a cross-border worker
When: New agreement in force since January 1, 2024 (signed December 23, 2020)
Where: Valganna (Varese province) → Ticino; border crossings: Brogeda, Chiasso, Gaggiolo
Who: G permit cross-border worker; Italian Revenue Agency (Agenzia Entrate), Swiss SECO/SEM/AFC
Amount: Annual tax relief of CHF 7,500 (legacy) or CHF 10,000 (new cross-border workers)

Those who decide to move from Valganna and work in Ticino enter a specific legal and tax regime, which is radically different from Italian employment. The new agreement between Italy and Switzerland, which came into force on January 1, 2024, has redesigned the rights, duties, and benefits of the modern cross-border worker. It is not just a simple change of workplace: it is an entry into a social, tax, and pension protection system structured according to Swiss standards.

What is the G permit

The G permit (cross-border worker) is the standard visa for those who reside in Italy and work daily in Switzerland. It is valid for one year and must be renewed annually at the Migration Section of the Department of Institutions of the Canton of Ticino. Unlike the B permit (residency), the G permit does not allow for a change of domicile to Switzerland: the cross-border worker remains domiciled in Valganna and returns daily through the border crossings.

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Operational details

Contributions, insurance, and financial planning

Living in Valganna and working in Ticino does not just mean taxation: it is a comprehensive Swiss social protection system that the border worker must integrate with their Italian situation. For those working in Switzerland, social contributions are mandatory and structured into distinct pillars, each with a precise function.

The Swiss contribution system

AVS (Old-age and Survivors Insurance) + AI (Disability Insurance) + IPG (Daily Indemnity): The dependent border worker pays 5.3% of their salary (dependent contribution) on all remunerations. The counterpart employer pays an equivalent amount. These contributions finance the Swiss state pension (AVS), which the border worker receives from 64 years (woman) or 65 years (man), provided they have paid at least one year of continuous contributions.

AD (Unemployment Insurance) + AC (Accident Insurance): AD costs 1.1% (with a CHF 148,200 annual salary cap); AC is the employer's responsibility. They protect the border worker in case of job loss or workplace injury.

LAINF (Work Accident and Disease Insurance): 0.7-1.5% at the employer's expense.

LPP (Professional Old-age Pension Insurance, Second Pillar): Mandatory contribution from age 25. The contribution rate is calculated based on age: varies from 7% to 18% of the coordinated salary (gross income minus CHF 884 annually). For example, at 30 years, the contribution rate might be around 7.5%; at 50 years, around 15%. This fund accumulates its own capital and is redeemed at retirement (at 64/65 years) in the form of a pension or capital, representing a significant pension wealth.

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Key points

Procedure practical: the steps for transferring

Who lives in Valganna and decides to work in Ticino must complete a series of bureaucratic steps. It's not complicated, but it requires coordination between Italian and Swiss offices and attention to administrative deadlines.

Step 1: Ensure job offer

Before starting formal procedures, a written job offer from a Swiss employer (in Ticino) is required. This will be the key document to request a G permit. The employer must report the hiring to the SECO (State Secretariat for Economic Affairs) or SEM (State Secretariat for Migration), according to Ticino cantonal protocols.

Step 2: Request G permit

Once employed, the border worker instructs the employer (or, in some cantons, can submit personally) to submit the G permit application to the Migration Section of the Department of Security of the Canton of Ticino. The application must attach: employment contract, copy of passport or identity document, and any conduct certificate. The permit is notified by post and has a validity of 1 year (renewable automatically if the employment relationship continues).

Step 3: Swiss tax declaration

Once employed, the employer begins to operate the monthly withholding tax on salary. At the end of the year (December/January), the border worker receives the Certificate of Withholding Tax (Swiss document), necessary for the Italian declaration and for the calculation of annual rebates.

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Frequently Asked Questions

What is the new 2024 border agreement?: The new agreement, which entered into force on 1 January 2024 (signed on 23 December 2020), redesigns border taxation with a deductible: CHF 7,500 per annum (pre-17 July 2023 border crossers) or CHF 10,000 (new successive border crossers) not subject to refunds if correctly declared in Italy (EC framework). This significantly reduces the overall tax levy compared to the previous regime.
If I live in Valganna and work in Ticino, do I pay taxes twice?: No. Tax at source is only withheld in Switzerland by the employer. Italy does not apply additional personal income tax. The Italian-Swiss Convention (9 December 1976) avoids double taxation. Italy recognises the Swiss payment by tax credit in the EC framework of declaration 730.
How much does LAMal cost compared to Italian insurance?: LAMal has deductibles (uncovered) from CHF 300 to 2,500 and variable monthly premiums (average CHF 350–500 in Ticino). Italian insurance (CMI) is often free but covers less. Many frontier workers integrate CMI with a complementary private cover. The choice depends on personal needs and cost-benefit comparison.
By when do I need to renew the G permit?: The G permit is valid for 1 year. It must be renewed every year at the Migration Section of the Department of Security of the Canton of Ticino. The renewal is usually automatic if the employment relationship continues; the employer, in general, coordinates with the competent office.
How do I calculate the net from the Swiss paycheck?: From the gross I subtracted: AVS/AI (5.3%), AD (0.5%), LPP (~7–18% on coordinated salary), LAMal (~CHF 350–500), withholding tax (8–12% at federal/cantonal level, variable by canton, age, marital status). For an accurate estimate based on your salary, canton, age and marital status, use the online salary calculator.