What is the tax regime for border crossers after 1 January 2024?

The new frontier workers are subject to the new tax agreement. Income tax is withheld at source in Switzerland, but the worker must declare income in Italy, benefiting from a tax credit to avoid double taxation and an IRPEF exemption of 10,000 euros.

What happens to the 'old' frontiersmen about taxation?

Workers who were already frontier workers before 17 July 2023 benefit from a transitional regime that maintains the exclusive taxation system in Switzerland, with the payment of refunds to border municipalities, applicable until 2033.

Living in Castione Andevenno and working in Graubünden (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 21 August 2026

Guide for border workers: taxation, new agreement, costs and management of commuting between Italy and the Canton of Graubünden.

Context

In a nutshell

New Frontier Agreement in force from 1 January 2024.
Exclusive taxation in Switzerland for frontier workers.
Tax credit to avoid double taxation.
Income tax exemption of 10,000 euros for new frontier workers.

Key facts

What: New Italy-Switzerland Tax Agreement
When: Effective January 1, 2024
Where: Border between Italy and Canton of Graubünden
Who: Federal Tax Administration (FTA)
Amount: Deductible 10,000 euros for new frontier workers

January 1, 2024 marked the entry into force of the New Agreement relating to the taxation of frontier workers, signed on December 23, 2020 and ratified in Italy with Law 83 of June 13, 2023. For those who reside in Castione Andevenno and choose to work in the Canton of Graubünden, this legislation defines a clear framework for the management of employee income. Switzerland, not being a member of the EU or EEA, applies specific rules administered by the Federal Tax Administration (FTA) and cantonal authorities.

The current tax regime

For frontier workers, employee income tax is withheld at source directly in Switzerland. To avoid double taxation, the worker must avail himself of the tax credit in Italy, an operation that is perfected through the compilation of the CE framework in the 730 model or in the Income model. It is essential to distinguish between the position of the so-called 'old frontiersmen',

Operational details

The practical analysis of the transfer from Castione Andevenno to the Canton of Graubünden requires an accurate assessment of social security contributions and compulsory coverage. In Switzerland, the contribution levy on the paycheck is structured in a strict way. The employee is subject to the payment of AVS/AI/IPG contributions equal to 5.3% of the gross salary, to which is added unemployment insurance (AD/AC) set at 1.1% up to a salary ceiling of CHF 148,200. Added to these are accident insurance (LAINF), which ranges between 0.7% and 1.5%, and occupational pension (LPP), whose rate varies between 7% and 18% depending on the age group, with an obligation to contribute from the age of 25.

Health insurance and obligations

A central aspect for those living in Italy is the management of health coverage. G-type frontier workers have the right of option between the Italian health system and the stipulation of a LAMal policy in Switzerland. This insurance should not be confused with a health tax; it guarantees access to medical services in Swiss territory. For adults, available deductibles range from a minimum of CHF 300 to a maximum of CHF 2,500. The choice of insurance directly affects the perceived monthly net, making it necessary to calculate a budget before signing the employment contract. In addition to compulsory social security, the Swiss system provides that

Useful planning tools

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

Key points

For those planning to work in Graubünden, the bureaucratic procedure begins with obtaining the G permit, which is essential for working in Switzerland. Once the permit has been obtained, the worker must constantly monitor their tax and social security position. The tax return in Italy is a mandatory step: the Revenue Agency, through form 730 or Income, receives the tax credit for taxes already paid at source in Switzerland. It is advisable to carefully keep all documents relating to the Swiss paycheck, including salary certificates and certificates of contributions paid, to facilitate the work of the professional in charge of the declaration. The correct management of the CE framework is what avoids the risk of double taxation.

Useful tools

The use of digital tools is essential to guide the calculation of the net salary. Our calcolatore fiscale simulates the impact of Swiss social security deductions (AVS, AD, LAINF, LPP) and Italian personal income tax rates. Also consider currency exchange management: fluctuations between CHF and EUR can significantly affect the real purchasing power for those living in Italy. In addition, for the choice of medical coverage, our comparatore LAMal offers a clear overview of the options available to border crossers. Before proceeding with the recruitment, it is advisable to verify the specific conditions provided for by the

Frequently Asked Questions

What is the tax regime for border crossers after 1 January 2024?: The new frontier workers are subject to the new tax agreement. Income tax is withheld at source in Switzerland, but the worker must declare income in Italy, benefiting from a tax credit to avoid double taxation and an IRPEF exemption of 10,000 euros.
What happens to the 'old' frontiersmen about taxation?: Workers who were already frontier workers before 17 July 2023 benefit from a transitional regime that maintains the exclusive taxation system in Switzerland, with the payment of refunds to border municipalities, applicable until 2033.
How is health insurance (LAMal) managed?: Border workers in possession of a G permit have the right of option between the Italian health system and the stipulation of a LAMal policy in Switzerland. The choice must be properly communicated to the competent bodies to avoid double obligations or discoveries.