Who is a G border crossing and how does the permit work?

A G-boundary worker is a person who resides in border Italy and works as an employee in Switzerland. The G Permit is the document that regulates this condition and is valid for 5 years, renewable. It is issued by the Swiss authorities (SEM) in coordination with the local Italian immigration offices (Questura). There is no limit on working days in Switzerland for border worker G: he must return to Italy at the end of the working day, but Italian residence is mandatory.

How does double taxation between Italy and Switzerland work?

Tax at source on labour income is withheld exclusively from Switzerland at the time of remuneration by the company. Italy does not apply additional taxation on income from cross-border work. The frontier worker is required to declare Swiss income in the Italian tax return (730, EC framework). The Revenue Agency applies a tax credit to offset what has already been paid in Switzerland, thus avoiding double taxation. The Italian-Swiss Convention of 9 December 1976 regulates this aspect.

What contributions do I have to make in Switzerland as a border worker?

As an employee in Switzerland, you pay: AVS/AI/IPG (5.3% gross), AD/AC (1.1%, cap CHF 148,200), LAINF (0.7-1.5%), and LPP (7-18% depending on age, from 25th year). These are automatically deducted from the paycheck. The Swiss company is responsible for the withholding and payment to the Swiss Social Security Institutions (SECO). In Italy, you must remain registered with INPS as a frontier worker.

Which health insurance should I choose?

Frontier G is entitled to option for LAMal (Swiss Health Insurance). LAMal adult deductibles range from CHF 300 to CHF 2,500, with monthly premiums varying by company and age. Alternatively, you can keep the Italian SSN, but for those who work in Ticino LAMal is often recommended for a more complete coverage of the work area.

What should I do before moving to Veduggio to work in Ticino?

Complete an administrative checklist: 1) obtain the G Permit at the Police Headquarters of Como (with an employment contract in Switzerland); 2) register with the INPS as a frontier worker; 3) communicate the start of activity to the Revenue Agency; 4) choose health insurance; 5) register the change of residence with the Municipality of Veduggio. The whole process takes 2-3 months. It is advisable to start at least 2-3 months before the scheduled work start date.

Living in Veduggio and working in Ticino: border crossing (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 24 August 2026

Veduggio with Colzano at the Italy-Switzerland border, Alpine village with mountains in the background.

Complete guide for those who reside in Veduggio and work in Ticino as border workers: Swiss taxation, G permit, payroll, AVS, LAMal and step-by-step procedure.

Context

In a nutshell

Permit G is required for Italy-Ticino border workers residing in Veduggio.
Income tax is retained in Switzerland by the company.
New Agreement from 1/1/2024: deductible €7,500 or €10,000 depending on the year.
INPS, AVS/LPP and LAMal registration: the 3 pillars of social protection.

Key facts

What: Border worker resident in Italy, employee in a Swiss company.
When: New Frontier Agreement in force from 1 January 2024.
Where: Veduggio with Colzano (municipality bordering Switzerland).
Deductible: €7,500 (old frontier workers before 17/7/2023), €10,000 (new from 17/7/2023).
Taxation: Withholding tax withheld in Switzerland, tax credit in Italy.
Permit: G Permit for border residents in Italy.
Contributions: AVS/AI 5.3%, AD/AC 1.1%, LPP 7-18% by age group.
Insurance: LAMal mandatory in Switzerland for employees.

Those who decide to live in Veduggio with Colzano and work in Ticino as a border worker have access to a special cross-border work regime that entails important tax and administrative implications. The G Permit, intended for frontier workers, represents the first step in the regularisation of the position.

From 1 January 2024, the New Frontier Agreement between Italy and Switzerland, signed on 23 December 2020 and ratified by Italy with Law 83 of 13 June 2023, introduces a new taxation regime. The frontier workers who were such

Operational details

How the payroll works

The paycheck of a border worker has specific elements that derive from Swiss legislation and international agreements. From the gross of the salary, the Swiss company withholds the tax at source according to the Ticino federal rates. At the same time, contributions are deducted for AVS (Old Age and Survivors' Insurance), AI (Disability Insurance) and IPG (Daily Allowance for Military Service).

For an employee in Switzerland, the mandatory contributions are:

AVS/AI/IPG: 5.3% of gross income
Unemployment Insurance (AD) and Accident Insurance for the Unemployed (AC): 1.1% (capped at CHF 148,200)
Accident insurance (LAINF): 0.7-1.5% (variable by sector)
Occupational pension fund (LPP): 7-18% depending on the age group (from 25 years)

The tax rate at source varies at the federal and cantonal level in Switzerland. In the Canton of Ticino, the rate is administered by the Federal Tax Administration (AFC) at the federal level and by the cantonal tax administration at the local level. Italy does not apply additional taxation: the tax credit offsets what has been paid in Switzerland.

Advantages and disadvantages of residing in Veduggio

Benefits:

Cost of living generally lower in Italy than in Ticino
Permit G offers the right of regular residence in Italy
Access to Italian public services

Useful planning tools

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

Key points

Pre-transfer Checklist

Before transferring to Veduggio to work in Ticino, it is essential to complete a series of administrative procedures. Below is a step-by-step checklist:

1. Personal Documents:

Valid Italian ID card
Birth certificate (for potential residence change)
Judicial record certificate

2. Registration at the immigration office:

Visit the Como Questura or the provincial immigration office
Submit the application for Permit G
Attach a copy of the Swiss employment contract

3. Registration at INPS:

Contact the INPS office in Como
Notify the start of front-line activity
Obtain the INPS position number

4. Notification to the Revenue Agency:

Submit the AA model or notification of business start
Declare foreign income (Switzerland) for the first year

5. Health insurance choice:

Verify LAMal options with Swiss companies (front-line G option)
Alternative: maintain Italian SSN

6. Domicile and residence:

Register the residence change with the Veduggio municipality
Notify the new address to INPS and the Revenue Agency

Procedure and deadlines

The entire transfer process takes approximately 2-3 months, from initial requests to complete regularization. The Permit G is valid for five years and requires renewal before expiration. There is no universal fixed deadline; it depends on the timeliness of the Como Questura and the SEM (Swiss State Secretariat for Migration). It is recommended to start the procedure at least 2-3 months before the expected start date.

The first tax declaration must be submitted by May 31 of the year following the tax period at the Revenue Agency, using the model 730 or completing the CE form for tax credits on Swiss taxes.

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Frequently Asked Questions

Who is a G border crossing and how does the permit work?: A G-boundary worker is a person who resides in border Italy and works as an employee in Switzerland. The G Permit is the document that regulates this condition and is valid for 5 years, renewable. It is issued by the Swiss authorities (SEM) in coordination with the local Italian immigration offices (Questura). There is no limit on working days in Switzerland for border worker G: he must return to Italy at the end of the working day, but Italian residence is mandatory.
How does double taxation between Italy and Switzerland work?: Tax at source on labour income is withheld exclusively from Switzerland at the time of remuneration by the company. Italy does not apply additional taxation on income from cross-border work. The frontier worker is required to declare Swiss income in the Italian tax return (730, EC framework). The Revenue Agency applies a tax credit to offset what has already been paid in Switzerland, thus avoiding double taxation. The Italian-Swiss Convention of 9 December 1976 regulates this aspect.
What contributions do I have to make in Switzerland as a border worker?: As an employee in Switzerland, you pay: AVS/AI/IPG (5.3% gross), AD/AC (1.1%, cap CHF 148,200), LAINF (0.7-1.5%), and LPP (7-18% depending on age, from 25th year). These are automatically deducted from the paycheck. The Swiss company is responsible for the withholding and payment to the Swiss Social Security Institutions (SECO). In Italy, you must remain registered with INPS as a frontier worker.
Which health insurance should I choose?: Frontier G is entitled to option for LAMal (Swiss Health Insurance). LAMal adult deductibles range from CHF 300 to CHF 2,500, with monthly premiums varying by company and age. Alternatively, you can keep the Italian SSN, but for those who work in Ticino LAMal is often recommended for a more complete coverage of the work area.
What should I do before moving to Veduggio to work in Ticino?: Complete an administrative checklist: 1) obtain the G Permit at the Police Headquarters of Como (with an employment contract in Switzerland); 2) register with the INPS as a frontier worker; 3) communicate the start of activity to the Revenue Agency; 4) choose health insurance; 5) register the change of residence with the Municipality of Veduggio. The whole process takes 2-3 months. It is advisable to start at least 2-3 months before the scheduled work start date.