How long does it take from Verbania to the main Ticino crossings?

The times vary depending on the chosen crossing and the transit time. In peak bands, the stretch can take much longer than the free route. It is advisable to monitor waiting times through the dedicated tool and evaluate alternative entry times to avoid queues on working days.

Is cross-border income taxed in Italy?

No. Employee income in Switzerland is taxed exclusively in Switzerland via source tax. Italy avoids double taxation by recognizing a tax credit to be indicated in the EC framework of model 730. The Double Taxation Convention between Italy and Switzerland was signed on 9 December 1976.

What is the difference between old and new frontiersmen?

Old frontier workers, already exempt before 17 July 2023, maintain the exemption of €7,500 and a transitional regime valid until 2033. New frontier workers, on the other hand, benefit from a deductible of €10,000, with different taxation rules. The status is determined by the date of commencement of business in Switzerland.

When did the New Border Arrangement come into force?

The New Agreement was signed on 23 December 2020 and is in force from 1 January 2024, following Italy's ratification with Law 83 of 13 June 2023. Switzerland is not a member of the EU or the EEA, and the agreement applies to frontier workers in border areas.

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

Di Redazione Frontaliere Ticino · Published on 29 August 2026

Lake Maggiore view from Verbania toward Switzerland, cars queuing at border

What to know before moving to Verbania and commuting to Canton Ticino: connections, taxation, G Permit and transitional regime.

Context

In a nutshell

Verbania is just a few kilometres from Ticino, but the actual times depend on the chosen pass
Border income is taxed ONLY in Switzerland with tax at source
New Agreement in force from 1 January 2024, Italian ratification with Law 83/2023
Old frontier workers: exemption of €7,500, transitional regime until 2033

Key facts

What: New border agreement between Italy and Switzerland
When: Signed on 23 December 2020, effective from 1 January 2024
Where: Canton of Ticino and Italian border regions
Who: Ratified by Italy with Law 83 of 13 June 2023
Amount: Old frontier workers exemption up to €7,500; new frontier workers exemption of €10,000
What: Double Taxation Convention
When: Signed on 9 December 1976
Where: Italy and Switzerland
Who: Tax administrations of the two States
Amount: Tax credit in the EC framework of 730 to avoid double taxation

Moving to Verbania to work in Canton Ticino is a choice that affects hundreds of Italian workers every year. The Piedmontese city, overlooking Lake Maggiore, is located a short distance from the main crossings to Ticino, but the geographical proximity does not tell the whole story: the real journey times, the availability of public transport and, above all, the taxation that applies to the income of employees in Switzerland count.

The Tax Framework: Tax at Source and New Deal

The basic principle remains

Operational details

Practical analysis

Evaluating Verbania as a residential base means comparing at least four dimensions: connections, cost of living, operational taxation, and employment prospects. None of these dimensions is secondary: a cheaper apartment in Verbania can be offset by high transport costs, or by an unfavorable exchange rate.

How much Swiss contributions weigh on the salary

The withholding tax on the Swiss salary is not the only item: the worker also pays Swiss social contributions. AHV/IV/EO requires 5.3% borne by the employee, ALV/ALC 1.1% (with a cap of CHF 148,200), LAINF between 0.7% and 1.5% depending on the sector, and LPP between 7% and 18% by age bracket, starting from age 25. On the Italian side, IRPEF remains structured in brackets: 23% up to €28,000, 35% between €28,001 and €50,000, 43% above €50,000. The combination of these elements determines the net pay.

The EUR/CHF exchange rate as a daily variable

The salary is paid in Swiss francs, but the daily expenses of a resident in Verbania are mostly in euros. The exchange rate therefore affects real purchasing power: in recent years the franc has remained historically strong against the euro, with phases of significant appreciation. For those who receive their salary in CHF and spend in EUR, it is worth monitoring the exchange rate and evaluating advantageous conversion tools, such as the CHF/EUR exchange comparator.

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Key points

What to do before moving

Step 1 — Verify your tax status

Before signing any rental contract in Verbania, you need to clarify whether you fall under the "old" or "new" cross-border worker rules. Your status depends on the date you started working in Switzerland relative to 17 July 2023. This distinction determines whether you qualify for the €7,500 exemption or the €10,000 allowance, with direct effects on the net salary calculation.

Step 2 — Obtain the G Permit

The G Permit is the specific residence title for cross-border workers, issued by the competent cantonal authorities. For Italian citizens the procedure is simplified thanks to the Agreement on Free Movement, but it is essential to submit the required documentation and meet the employment requirements.

Step 3 — Registration and social coverage

Once the permit is obtained, the Swiss employer registers the worker with the AVS/AI/IPG, unemployment insurance (AD), and, where applicable, the LPP (occupational pension) schemes. On the Italian side, registration with INPS remains necessary for the recognition of contribution periods and the future pension. For health coverage, the LAMal applies: G permit cross-border workers have the right to choose between Swiss and Italian health insurance. The choice should be weighed by comparing premiums, coverage, and claims handling, also with the help of the LAMal and insurance tool.

Step 4 — Income tax return in Italy

Even though the income is taxed in Switzerland, the cross-border worker is required to file an income tax return in Italy, entering the foreign income and the tax credit in section CE of the 730 form. Failure to file can result in penalties and issues with the Tax Agency (Agenzia delle Entrate).

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Frequently Asked Questions

How long does it take from Verbania to the main Ticino crossings?: The times vary depending on the chosen crossing and the transit time. In peak bands, the stretch can take much longer than the free route. It is advisable to monitor waiting times through the dedicated tool and evaluate alternative entry times to avoid queues on working days.
Is cross-border income taxed in Italy?: No. Employee income in Switzerland is taxed exclusively in Switzerland via source tax. Italy avoids double taxation by recognizing a tax credit to be indicated in the EC framework of model 730. The Double Taxation Convention between Italy and Switzerland was signed on 9 December 1976.
What is the difference between old and new frontiersmen?: Old frontier workers, already exempt before 17 July 2023, maintain the exemption of €7,500 and a transitional regime valid until 2033. New frontier workers, on the other hand, benefit from a deductible of €10,000, with different taxation rules. The status is determined by the date of commencement of business in Switzerland.
When did the New Border Arrangement come into force?: The New Agreement was signed on 23 December 2020 and is in force from 1 January 2024, following Italy's ratification with Law 83 of 13 June 2023. Switzerland is not a member of the EU or the EEA, and the agreement applies to frontier workers in border areas.
What social contributions are withheld from the Swiss salary?: The Swiss gross salary is burdened by: AVS/AI/IPG at 5.3% paid by the employee, AD/AC at 1.1% with a ceiling of CHF 148'200, LAINF between 0.7% and 1.5% depending on the sector, and LPP between 7% and 18% by age group, from 25 years. Tax rates are administered by AFC/ESTV and cantonal tax administrations.