What is the difference between Leave G and Leave B?

The G Permit is for border workers who reside abroad (e.g. Villa Guardia in Italy) and work in Switzerland as non-residents. Permit B is for those who actually reside in Switzerland. A G border worker from Villa Guardia who continues to reside in Italy maintains the G permit. After 5 years of border work, he can request a transfer to B if he transfers his actual residence to Switzerland. The B allows you to acquire full Swiss residence rights (access to public services, cantonal citizenship rights, full LPP payment for rendering retirement).

Do I have to pay IRPEF in Italy if I work in Ticino and reside in Villa Guardia?

No, the tax at source is only withheld in Switzerland by the employer. In Italy, the frontier worker denounces Swiss income in 730 (EC framework) and claims the tax credit, which neutralizes Italian personal income tax on the same tax base. The Italian-Swiss Convention of 9 December 1976 avoids double taxation. If the Swiss rate is lower than the Italian IRPEF, the frontier worker will have a credit (refund via 730); if higher, the credit covers the difference and nothing is due in Italy.

Is LAMal (Swiss health insurance) mandatory if I reside in Villa Guardia and work in Ticino?

Yes, absolutely. LAMal is mandatory for anyone working in Switzerland, regardless of residence. A border worker from Villa Guardia must sign a Swiss LAMal policy within 3 months of starting work. The deductibles range from CHF 300 to CHF 2,500 per year depending on the model chosen. The border crossing also remains registered with the Italian INPS (if it has previous contributions), creating a useful double cover if managed consciously.

What are the AVS contributions that you make each month as a border worker?

As an employee in Switzerland, the border worker pays 5.3% of AVS/AI (old age, disability, survivors), plus 1.1% of AD (unemployment) up to CHF 148'200 of annual income, 0.7-1.5% of LAINF (accident insurance according to sector), and LPP (2nd pillar/pension fund) with percentage varying by age group between 7% and 18%. These are calculated on the monthly paycheck and paid directly from the company to the federal fund (SECO).

What does the New Frontier Agreement from 2024 change for me at Villa Guardia?

From 1 January 2024, the New Frontier Agreement (signed on 23 December 2020, ratified in Italy by Law 83/2023) introduces a deductible of €10,000 per year for new frontier workers (those who acquire status after 17 July 2023). If you are a new frontier worker, you have an exemption of €10,000 of income from Italian taxation. Border workers who had status before 17 July 2023 enjoy an exemption of €7,500 until 2033. This means less Italian tax, although Swiss tax always remains the main one.

Villa Guardia: living and working as a border worker (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 19 August 2026

Morning landscape of Mendrisio region in Canton Ticino with misty valley, residential buildings and Alpine slopes

Complete guide for border workers from Villa Guardia to Ticino: G permit, taxes, AVS, LAMal, advantages and transfer procedures.

Context

In Brief

G Permit to work as a border worker in Ticino, Switzerland; taxes withheld only in Switzerland
New Border Agreement from 2024: exemption of €10,000 income for new border workers
LAMal mandatory (CHF 300-2500/year), AVS 5.3% + Swiss social contributions
Double administration: tax declarations in Italy (730 quadro CE) and Switzerland

Key Facts

What: Tax and contributory regime for border workers between Italy (Villa Guardia) and Switzerland (Ticino)
When: New Agreement from January 1, 2024 (signed on December 23, 2020, Law 83/2023)
Where: Border workers from the province of Varese towards Canton Ticino; border crossings: Brogeda, Gaggiolo, Chiasso
Who: Border workers with G Permit, Italian Revenue Agency, AFC/ESTV Switzerland, SECO
Contributions: AVS/AI 5.3%, AD 1.1%, LAMal CHF 300-2500/year, LPP 7-18%

What it means to be a border worker from Villa Guardia

Villa Guardia, an Italian town in the province of Varese, represents one of the many border towns from which daily workers move to work in Canton Ticino. Moving here (or staying) to work as a border worker in Switzerland involves tax, contributory, and administrative consequences that differ completely from the situation of a worker residing solely in Italy.

The main regime is summarized in a rule: the withholding tax on salaries and wages is withheld exclusively in Switzerland, never in Italy. This eliminates the risk of double taxation because Italy recognizes a tax credit through the model 730, quadro CE. The Convention on Double Taxation between Italy and Switzerland, signed on December 9, 1976, guarantees this bilateral system.

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Operational details

Advantages and disadvantages of living in Villa Guardia as a border worker

Living in Villa Guardia and working in Ticino entails advantages and disadvantages that the potential border worker must carefully evaluate before moving or deciding to stay. The cost of living in the province of Varese is generally lower than in many areas of the Canton of Ticino, allowing a better quality of life with the same salary. Staying in Italy simplifies the management of the social, family and school network (children enrolled in Italian schools, general practitioner, municipal relations). A double health coverage (Italian INPS + Swiss LAMal) offers protection on two parallel systems. The administrative flexibility — maintaining Italian residence — facilitates relations with municipal offices, issuance of documents, registry registrations.

The negative sides include daily commuting to border crossings (Brogeda, Gaggiolo, Chiasso) with travel times linked to cross-border traffic flows. Dual administrative management requires tax returns in both countries with different calendars and deadlines to be carefully tracked. LAMal (Swiss health insurance) is mandatory with an excess of CHF 300-2500/year, additional to the Italian INPS. The currency exchange risk is concrete: salary in CHF, expenses at Villa Guardia in EUR; changes in the CHF/EUR rate affect real purchasing power. Finally, the renewal bureaucracy

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

What to Consider Before Relocating (or Staying) in Villa Guardia as a Border Worker

Required Documentation and Request for the G Permit

The procedure for obtaining the G Permit from Villa Guardia involves: obtaining a written employment contract from a Ticinese company (essential for the request), submitting a G Permit application to Swiss authorities (SECO/SEM) through the employer, registering with the Villa Guardia municipality as a resident if not already domiciled, and obtaining an Italian municipality certificate of residence to be submitted to Swiss authorities. Typically requested documentation: valid passport or ID card, signed employment contract, Italian certificate of residence, G Permit application form completed with the employer, confirmation of registration with the Italian municipality, and (if necessary) certificate of pending charges or judicial record. Processing times vary from 2 to 6 weeks. Once acquired, the permit is renewable as long as the employment relationship in Switzerland exists.

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Frequently Asked Questions

What is the difference between Leave G and Leave B?: The G Permit is for border workers who reside abroad (e.g. Villa Guardia in Italy) and work in Switzerland as non-residents. Permit B is for those who actually reside in Switzerland. A G border worker from Villa Guardia who continues to reside in Italy maintains the G permit. After 5 years of border work, he can request a transfer to B if he transfers his actual residence to Switzerland. The B allows you to acquire full Swiss residence rights (access to public services, cantonal citizenship righ
Do I have to pay IRPEF in Italy if I work in Ticino and reside in Villa Guardia?: No, the tax at source is only withheld in Switzerland by the employer. In Italy, the frontier worker denounces Swiss income in 730 (EC framework) and claims the tax credit, which neutralizes Italian personal income tax on the same tax base. The Italian-Swiss Convention of 9 December 1976 avoids double taxation. If the Swiss rate is lower than the Italian IRPEF, the frontier worker will have a credit (refund via 730); if higher, the credit covers the difference and nothing is due in Italy.
Is LAMal (Swiss health insurance) mandatory if I reside in Villa Guardia and work in Ticino?: Yes, absolutely. LAMal is mandatory for anyone working in Switzerland, regardless of residence. A border worker from Villa Guardia must sign a Swiss LAMal policy within 3 months of starting work. The deductibles range from CHF 300 to CHF 2,500 per year depending on the model chosen. The border crossing also remains registered with the Italian INPS (if it has previous contributions), creating a useful double cover if managed consciously.
What are the AVS contributions that you make each month as a border worker?: As an employee in Switzerland, the border worker pays 5.3% of AVS/AI (old age, disability, survivors), plus 1.1% of AD (unemployment) up to CHF 148'200 of annual income, 0.7-1.5% of LAINF (accident insurance according to sector), and LPP (2nd pillar/pension fund) with percentage varying by age group between 7% and 18%. These are calculated on the monthly paycheck and paid directly from the company to the federal fund (SECO).
What does the New Frontier Agreement from 2024 change for me at Villa Guardia?: From 1 January 2024, the New Frontier Agreement (signed on 23 December 2020, ratified in Italy by Law 83/2023) introduces a deductible of €10,000 per year for new frontier workers (those who acquire status after 17 July 2023). If you are a new frontier worker, you have an exemption of €10,000 of income from Italian taxation. Border workers who had status before 17 July 2023 enjoy an exemption of €7,500 until 2033. This means less Italian tax, although Swiss tax always remains the main one.