Bosisio Parini transfer: advantages and disadvantages (cross-border guide)

Context

In a nutshell

• The New Frontier Agreement was signed on 23 December 2020 and will enter into force on 1 January 2024.
• The Italian-Swiss Double Taxation Convention was signed on 9 December 1976.
• Permit G is regulated by Swiss federal law.

Key facts

• What: Living in Bosisio Parini and working in Ticino as a border worker.
• When: From the date of entry into force of the New Frontier Agreement, 1 January 2024.
• Where: Bosisio Parini, municipality of 1,017 inhabitants in the province of Lecco, Italy.
• Who: Frontier workers who wish to live in Italy and work in Switzerland.
• Amount: Not yet specified.

The New Frontier Agreement was signed on 23 December 2020 and will enter into force on 1 January 2024. This agreement reduces the tax burden for border workers and fosters cooperation between the Italian and Swiss authorities.

The G Permit is regulated by Swiss federal law and allows border workers to work in Switzerland without having to apply for a separate work permit.

Benefits

The New Frontier Agreement offers several advantages to frontier workers who wish to live in Italy and work in Switzerland. Some of these benefits include:

• Reduction of tax burden: The New Frontier Agreement reduces the tax burden for frontier workers, which means they will be able to keep a greater amount of money for their future.
• Ease of work: Permit G allows

Operational details

Italy and Switzerland signed the Double Taxation Convention on 9 December 1976. This convention provides that taxes paid in one country are deductible by the other country. This means that if an Italian citizen moves to Switzerland, the taxes paid in Italy will be deductible from Switzerland and vice versa.

The cost of living in Bosisio Parini is lower than that of Lugano, the nearest city in Switzerland. The average price of an apartment in Bosisio Parini is around 1,500 euros per month. In comparison, the average price of an apartment in Lugano is around 3,000 euros per month. 📊

The recommended area for border crossers is the Bosisio Parini area, which offers a quiet life and a good quality of life. The area is served by a good public transport network and is located a few kilometres from Lugano.

With regard to regulations, the transfer of an Italian citizen to Switzerland is subject to the rules of the Swiss Federal Council. Art. 34 of the Swiss Constitution states that "every person has the right to choose his residence and to move freely within the territory of the country". In addition, art. 23 of the Law on Direct Taxes states that "direct taxes are payable by those entitled under the law".

In terms of operational checklists, it is important to consider the following points:

• Verify the validity of the Double Taxation Convention between Italy

Useful tools to protect your net income

To reduce FX leakage, compare CHF-EUR exchange options and banks for cross-border workers.

Key points

The advantages of moving to Bosisio Parini are the reduction of the tax burden and the possibility of living in a quiet area. The Ticino law on municipal taxes of 2019 introduced a more favourable taxation system for more rural areas, such as Bosisio Parini. This means that Bosisio Parini residents can enjoy a reduction in municipal taxes compared to those in Lugano or other larger cities.

However, it is important to consider the following disadvantages:

• The distance between Bosisio Parini and Lugano can be about 30-40 minutes by car, depending on the traffic and the chosen road. This can be a problem for those who work in Lugano and have to commute daily.
• Choosing a quiet area can mean more distance from business and job opportunities. For example, the center of Lugano is about 20 minutes from Bosisio Parini by car, while the center of Como is about 45 minutes away.

Before moving to Bosisio Parini, it is important to check the following things:

• The availability of accommodation and its quality. According to 2022 data, the availability of accommodation in Bosisio Parini is about 10% compared to demand. It is important to check the quality of the accommodation and its proximity to commercial activities and job opportunities.
• Proximity to business activities and job opportunities. For example, the Como shopping mall

For a precise net salary calculation, use our tax comparator: compare take-home pay between G and B permits with all 2026 deductions.