Should you move from Vilminore to Grisons for tax purposes if your salary is low (€1.800/mese)?

It depends on the family situation. With a gross salary around CHF 24.000/anno (just above the CHF 10,000 deductible), the Swiss source tax is minimal (5–8%). In Italy, the personal income tax on the same band would be 23%, but annual refunds (usually CHF 500-1,500) often compensate for the Swiss contribution burden. Use the calculator for a custom estimate of your situation.

If I work in Grisons with a G permit, do I have to pay mandatory INPS contributions in Italy?

No, the mandatory contributions are exclusively Swiss (AVS 5.3%). However, many frontier workers subscribe optional INPS contributions to the 'Autonomous' fund to fill any pension gaps or protect periods of unemployment. It's a personal choice, not a regulatory obligation.

How does the Swiss source tax work on my border salary?

The tax at source is withheld directly by the employer according to the cantonal rates of Graubünden (usually 7–12% on income in excess of the deductible). It is not 'double taxation': the Italian-Swiss Convention of 1976 allows the tax credit in the EC framework of the Italian 730. If the Swiss charge is higher than the final Italian IRPEF, you receive a rebate.

I am a new frontier worker (status acquired after July 2023): what allowance do I have?

CHF 10,000 per annum on Swiss source taxable income. If you were already a frontier worker before 17 July 2023, the transitional allowance is CHF 7,500 until 2033. This exemption does not reduce the Italian personal income tax, but only the Swiss tax withheld in the paycheck.

Should I choose LAMal or can I keep the Italian SSN as a border crossing?

As a border worker resident in Italy, you have the right of option: you can request exemption from the LAMal if covered by the Italian SSN. However, the option requires a written application to the canton of Graubünden and has limitations. Most subscribe to LAMal (franchise CHF 300-2,500) to avoid administrative complications and ensure full coverage in Switzerland.

Living in Vilminore and working in Graubünden: border guide (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 25 August 2026

Lake Lugano landscape between Switzerland and Italy, alpine border villages

Permit G, taxation, AVS and LAMal: complete guide for those who move from Vilminore di Scalve to work in Graubünden. Documents, refreshments and procedures.

Context

In a nutshell

G border permit to work in Graubünden as an Italian resident
New Frontier Agreement in force from 1 January 2024
New frontier worker deductible: CHF 10,000 per year
Single Swiss Source Tax (no double taxation)

Key facts

What: Residential transfer from Vilminore di Scalve with occupation in Grisons
Document: Permit G (border)
Agreement: New CH-IT Frontier Agreement signed on 23 December 2020
In force: 1 January 2024 (IT ratification: Law 83 of 13 June 2023)
Deductible: CHF 10,000 for new frontier workers (post 17 July 2023)
SVF contributions: 5.3% AVS/AI/IPG + 1.1% AD/AC + 0.7–1.5% LAINF + 7–18% LPP
Double taxation agreement: Signed 9 December 1976
Health insurance: LAMal compulsory in Switzerland, right of option for border workers

Permit G: the essential document of the border crossing

Those who reside in Vilminore di Scalve and intend to work in Graubünden must operate under the G (border) permit regime. This is a personal authorization, issued by the Swiss authorities (cantonal Migration Office), which allows you to exercise an occupation in Switzerland while maintaining Italian residence. The document is bound to the specific occupation and employer indicated at issue: a change of employment or canton requires a change.

The new Frontier Agreement, which entered into force on 1 January 2024 after Italian ratification (Law 83 of 13 June 2023), has

Operational details

How to read the Swiss border paycheck

A frontier worker working in Graubünden receives a gross salary (CHFI) from which:

AVS/AI/IPG: 5.3% (mandatory, first pillar pension)
AD/AC: 1.1% up to CHF 148,200 per year of coordinated income
LAINF: 0.7–1.5% (accident insurance)
LPP (2nd pillar): 7–18% depending on the age group (from 25th year)
Tax at source: variable according to the cantonal rate of Graubünden (usually 7–12% on income above the deductible)

LAMal (health insurance) is not withheld directly in the paycheck: the border worker pays the premium to the chosen insurer, with a selectable deductible from CHF 300 to CHF 2,500 for adults. The monthly net depends on the salary bracket, marital status, family responsibilities and the choice of the LAMal franchise.

In Italy, the frontier worker declares Swiss income in form 730 (CE framework). Italian IRPEF is applied according to progressive steps:

23% up to €28,000
35% from €28,001 to €50,000
43% over €50,000

The tax credit for taxes already paid in Switzerland reduces the Italian tax due: if the Swiss charge is higher than the final IRPEF calculated in Italy, the taxpayer receives a rebate.

Tax Returns: Annual Recovery Guaranteed

Many Graubünden-Italy border crossers benefit from rebates (reimbursements) because the Swiss source tax is higher than the overall Italian tax.

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

Procedure: the 6 steps to start the transfer

Step 1: Job offer in Grisons Find employment with a company headquartered in the canton of Grisons. The employer will support the documentation and application for the G permit.

Step 2: G permit application Contact the Migration Office of the Canton of Grisons (Migration Section) with the signed employment contract. Processing times are usually 4–8 weeks. The cost is generally borne by the employer.

Step 3: Maintaining Italian residence It is not necessary to transfer your registered residence to Switzerland: the G permit allows cross-border work while maintaining residence in Vilminore di Scalve. Registration with the Italian municipality is sufficient.

Step 4: INPS registration (optional) Consider registration on a voluntary basis with the Italian INPS for optional contribution integration. Swiss AVS contributions (5.3%) already cover most pension rights, but INPS can offer additional protection during periods of unemployment or for family benefits.

Step 5: Choosing health insurance LAMal By December 31st of the year you start work, subscribe to LAMal with a Swiss insurance company. Although cross-border workers have the right of option (exemption if covered by Italian SSN), LAMal subscription is preferable for administrative simplicity and full coverage in Swiss territory.

Step 6: Annual tax return filing Every year by May 31st, file the Italian tax return (form 730) including Swiss income in section CE. Attach documentation of Swiss withholding tax (employer certificate or cantonal statement). Here the tax credit is calculated and any refund is requested if due.

…

Frequently Asked Questions

Should you move from Vilminore to Grisons for tax purposes if your salary is low (€1.800/mese)?: It depends on the family situation. With a gross salary around CHF 24.000/anno (just above the CHF 10,000 deductible), the Swiss source tax is minimal (5–8%). In Italy, the personal income tax on the same band would be 23%, but annual refunds (usually CHF 500-1,500) often compensate for the Swiss contribution burden. Use the calculator for a custom estimate of your situation.
If I work in Grisons with a G permit, do I have to pay mandatory INPS contributions in Italy?: No, the mandatory contributions are exclusively Swiss (AVS 5.3%). However, many frontier workers subscribe optional INPS contributions to the 'Autonomous' fund to fill any pension gaps or protect periods of unemployment. It's a personal choice, not a regulatory obligation.
How does the Swiss source tax work on my border salary?: The tax at source is withheld directly by the employer according to the cantonal rates of Graubünden (usually 7–12% on income in excess of the deductible). It is not 'double taxation': the Italian-Swiss Convention of 1976 allows the tax credit in the EC framework of the Italian 730. If the Swiss charge is higher than the final Italian IRPEF, you receive a rebate.
I am a new frontier worker (status acquired after July 2023): what allowance do I have?: CHF 10,000 per annum on Swiss source taxable income. If you were already a frontier worker before 17 July 2023, the transitional allowance is CHF 7,500 until 2033. This exemption does not reduce the Italian personal income tax, but only the Swiss tax withheld in the paycheck.
Should I choose LAMal or can I keep the Italian SSN as a border crossing?: As a border worker resident in Italy, you have the right of option: you can request exemption from the LAMal if covered by the Italian SSN. However, the option requires a written application to the canton of Graubünden and has limitations. Most subscribe to LAMal (franchise CHF 300-2,500) to avoid administrative complications and ensure full coverage in Switzerland.