Do I pay the tax in both Switzerland and Italy as a border worker?

No. Tax at source is only withheld by the Swiss employer on the paycheck. Italy does not apply further taxation on the same income thanks to the tax credit recognised in the EC framework of declaration 730. The Italian-Swiss Convention of 9 December 1976 guarantees this principle: the right to tax rests with the country of work (Switzerland). This avoids double taxation.

What are the exemptions for new frontier workers from 2024?

New frontier workers are entitled to a deductible of €10,000 per year. Border workers who already had status before 17 July 2023 benefit from €7,500, with a transitional regime until 2033. The deductible represents the amount of untaxed income at source in Switzerland, offering a direct benefit on the monthly paycheck.

Do I need to register with INPS if I work in Switzerland as a border worker?

Yes. The border worker remains registered with INPS in the country of residence (Italy) and pays Italian social security contributions, regardless of Swiss contributions (AVS/AI/IPG/AD/AC). The two systems coexist. INPS manages the Italian career and income; Switzerland manages the second pillar (LPP) and other Swiss social benefits. Both should be fed.

Is LAMal mandatory if I work in Graubünden?

Border workers with G Permit have the right of option: they can choose to insure in Switzerland (LAMal, with deductibles CHF 300–2'500) or remain in the Italian National Health Service. The choice must be evaluated on the basis of personal needs and costs. There is no absolute obligation of LAMal if you opt for the Italian system.

What contributions are withheld from the paycheck in Switzerland?

AVS/AI/IPG (5.3%), AD/AC (1.1% up to CHF 148'200 per annum), LAINF (0.7-1.5%), and LPP/second pillar (7–18% depending on age from 25 years). These amounts are added to the tax at source and are paid to Swiss insurance institutions (SUVA, AVS funds, etc.), not to INPS.

Berzo Demo and Grisons: living as frontiersmen at the border (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 22 August 2026

Gandria village in Ticino on the Swiss-Italian border with alpine landscape

Complete guide for those who live in Berzo Demo and work in Grisons: Swiss tax regulations, G Permit, AVS/LAMal, deductibles, contributions and procedures.

Context

In brief

New Frontier Agreement from 1 January 2024: updated regulations for workers in Switzerland
Income tax withheld only in Switzerland, without double taxation
Exempt threshold: €10,000 new frontiersmen, €7,500 old (transitional until 2033)
G permit and LAMal option right to cover health needs

Key facts

What: Tax and contribution regime for Italy-Switzerland frontiersmen
When: In force from 1 January 2024
Where: Italy-Switzerland border, specifically Grigioni
Who: INPS-registered employees with Italian residence
Convention: Italian-Swiss of 9 December 1976 to avoid double taxation
Exempt threshold for new: €10,000 per year
Exempt threshold for old: €7,500 (transitional 2024–2033)

The New Frontier Agreement, which entered into force on 1 January 2024, redefines the tax and contribution regime for those living in Italy and working in Switzerland. The regulation applies to employees residing in municipalities such as Berzo Demo (Brescia, Lombardy) who choose to work in the Grigioni or other Swiss cantons. The agreement updates previous provisions and introduces elements of simplification for those residing beyond the Italian border and commuting daily to Switzerland for work reasons.

The main advantage is the clear separation of tax rights. Income tax is withheld exclusively by the Swiss employer at the time of payment of the salary. Italy does not apply further taxation on the same income thanks to the credit for tax recognized in the CE framework of the 730 declaration. This system avoids double taxation. The Italian-Swiss Convention of 9 December 1976 laid the basis for this principle, reaffirmed by the 2024 New Agreement.

…

Operational details

In addition to the tax aspects, the border worker who lives in Berzo Demo and works in Graubünden must evaluate the tax obligations in Switzerland and the implications on the actual paycheck. The Swiss social security system is parallel to the Italian one: both are fed at the same time during the work activity.

Swiss social contributions: how much is withheld

An employee in Switzerland is subject to a series of mandatory withholdings for social contributions. AVS (old-age insurance), AI (disability) and IPG (earnings allowance) together represent 5.3% of the employee's salary. AD (unemployment insurance) and AC (capital accumulation) amount to 1.1%, with an income limit of up to CHF 148'200 per annum. LAINF accident insurance ranges from a minimum of 0.7% to a maximum of 1.5%. In addition, many employers oblige employees to contribute to the occupational pension fund (LPP), the amount of which varies from a minimum of 7% to a maximum of 18% depending on the age group (from 25 years of age).

All these amounts are withheld from the monthly paycheck and paid directly to the Swiss insurance institutions (SUVA for accidents). For an Italian border worker, it is essential to understand that these Swiss contributions supplement (not replace) registration with INPS in the country of residence. The management of pensions thus becomes "two-channel":

Useful planning tools

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

Key points

Before moving to Berzo Demo and starting to work in Grisons as a border guard, it is essential to complete a series of administrative and fiscal formalities. The process requires coordination between Italian and Swiss authorities, but it is structured and predictable.

First day as a cross-border worker? Our practical guide walks you from cantonal registration to your first paycheck.

Frequently Asked Questions

Do I pay the tax in both Switzerland and Italy as a border worker?: No. Tax at source is only withheld by the Swiss employer on the paycheck. Italy does not apply further taxation on the same income thanks to the tax credit recognised in the EC framework of declaration 730. The Italian-Swiss Convention of 9 December 1976 guarantees this principle: the right to tax rests with the country of work (Switzerland). This avoids double taxation.
What are the exemptions for new frontier workers from 2024?: New frontier workers are entitled to a deductible of €10,000 per year. Border workers who already had status before 17 July 2023 benefit from €7,500, with a transitional regime until 2033. The deductible represents the amount of untaxed income at source in Switzerland, offering a direct benefit on the monthly paycheck.
Do I need to register with INPS if I work in Switzerland as a border worker?: Yes. The border worker remains registered with INPS in the country of residence (Italy) and pays Italian social security contributions, regardless of Swiss contributions (AVS/AI/IPG/AD/AC). The two systems coexist. INPS manages the Italian career and income; Switzerland manages the second pillar (LPP) and other Swiss social benefits. Both should be fed.
Is LAMal mandatory if I work in Graubünden?: Border workers with G Permit have the right of option: they can choose to insure in Switzerland (LAMal, with deductibles CHF 300–2'500) or remain in the Italian National Health Service. The choice must be evaluated on the basis of personal needs and costs. There is no absolute obligation of LAMal if you opt for the Italian system.
What contributions are withheld from the paycheck in Switzerland?: AVS/AI/IPG (5.3%), AD/AC (1.1% up to CHF 148'200 per annum), LAINF (0.7-1.5%), and LPP/second pillar (7–18% depending on age from 25 years). These amounts are added to the tax at source and are paid to Swiss insurance institutions (SUVA, AVS funds, etc.), not to INPS.