Who is considered “old frontier” vs “new frontier” for the annual allowance?

According to the new agreement that entered into force on 1 January 2024, 'old border guards' are those who were already holders of a G permit before 17 July 2023. These enjoy an annual exemption of up to €7,500 under the transitional regime 2024–2033. The "new frontier workers" (from that date onwards) receive a deductible of more than €10,000. This distinction significantly redefines Italian taxation and overall tax advantage.

In which country is tax withheld at source on my frontier salary?

The tax at source is only withheld in Switzerland on the income from work of border workers. Italy DOES NOT consider a simultaneous source tax. However, Italy provides a tax credit through the EC framework of Form 730 to avoid double taxation. This means that you declare foreign income in Italy and get the credit for taxes already paid in Switzerland.

Do I need to take out LAMal health insurance in Switzerland or can I stay in Italy?

Border workers with a G permit have the right of option: they can choose to insure with a Swiss LAMal provider or remain insured in the Italian INPS system. Swiss adult franchises range from CHF 300 to CHF 2,500 per year depending on the coverage chosen. We recommend evaluating both options based on your health situation and expected costs.

What contributions are automatically withheld from my Swiss paycheck?

From the Swiss paycheck are automatically retained: AVS/AI/IPG 5.3%, Unemployment Insurance (AD) and Accident Insurance (AC) about 1.1%, Professional Insurance (LAINF) 0.7-1.5%, and LPP (compulsory pension fund) 7–18% depending on age (from 25 years onwards). These are mandatory payments under Swiss federal law and help to create your AVS pension and LPP social security assets.

Where can I check if I am eligible for refunds and how to claim them?

Border crossers can claim refunds if they have paid excess taxes in Switzerland or if their tax situation changes during the year. The procedure varies according to the canton and the nature of the request. Consult Frontaliere Ticino's salary calculator and refreshments section for an initial assessment, then contact a specialised tax advisor to formalise your application with the Italian Revenue Agency.

Living in Cazzago Brabbia, working in Ticino (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 21 August 2026

Border landscape between Ticino and Lombardy near Mendrisio with Alpine valleys and Lombard villages

Transfer to Cazzago Brabbia from border crossing Ticino: G permit, taxes, AVS/LPP, LAMal, costs and essential procedures.

Context

In breve

Cazzago Brabbia in provincia di Varese offre una location strategica per i frontalieri Ticino-Italia
Nuovo accordo 2024: esenzione €7'500 (vecchi frontalieri) o €10'000 (nuovi frontalieri) sulla base imponibile italiana
Imposta alla fonte trattenuta unicamente in Svizzera; credito d'imposta italiano evita doppia imposizione
Permesso G essenziale per pendolarismo legale verso il Ticino

Fatti chiave

Cosa: Trasferimento abitativo a Cazzago Brabbia per lavoro transfrontaliero in Ticino
Quando: Applicabile da gennaio 2024 con nuovo accordo fiscale
Dove: Cazzago Brabbia (Varese, Lombardia) verso Ticino (Svizzera)
Chi: Frontalieri con permesso G dipendenti da datori di lavoro svizzeri
Importo esenzione: €7'500 (pre-17/7/2023) oppure €10'000 (post-17/7/2023)

Cazzago Brabbia, in provincia di Varese, rappresenta una scelta abitativa strategica per chi decide di lavorare in Ticino da frontaliere. Situata tra il paesaggio lombardo e i confini ticinesi, la cittadina offre una posizione intermedia che merita analisi attenta prima del trasferimento. Il nuovo accordo fiscale entrato in vigore il 1° gennaio 2024 ha modificato le regole per i frontalieri con permesso G, introducendo una franchigia annuale che varia in base allo status anagrafico al 17 luglio 2023.

Permesso G: la base legale del frontaliere

La prima considerazione per chi vuole lavorare in Ticino da residente a Cazzago Brabbia riguarda il permesso G. Questo documento consente legalmente il lavoro transfrontaliero ed è il fondamento della tua attività di frontaliere. La domanda va presentata alle autorità svizzere competenti con una documentazione che deve includere il contratto di lavoro con datore di lavoro svizzero, i documenti di identità validi e i certificati fiscali italiani.

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Operational details

Cost of living and housing choice

The cost of living in Cazzago Brabbia is generally lower compared to Ticino centers like Lugano, Bellinzona or Locarno. Although we don't have specific detailed figures, it's known that Lombardy offers lower prices for rentals and real estate compared to Swiss Italian territory. This represents a tangible economic advantage: savings on housing can partially compensate for Swiss cantonal and federal taxes and commuting costs.

Finding a home in Cazzago Brabbia must consider proximity to main border crossings and connection to public transportation to Ticino work centers. Some areas of the town offer reasonable access to border crossings and A2/A9 highways, while others require longer trips to the border.

Health insurance (LAMal) and pension system

Those working in Ticino must subscribe to a mandatory health insurance policy with a Swiss provider. Frontiersmen with a G permit have the option to choose: they can insure themselves in Switzerland according to LAMal rules or remain in the Italian INPS system. Swiss adult franchises vary from CHF 300 to CHF 2,500 per year depending on the chosen coverage.

It's essential to evaluate both options based on your health situation, medical visits frequency and expected costs. Compare health insurance options available for frontiersmen.

In addition, AVS (Pension and Survivors Insurance) contributions are directly deducted from the Swiss payroll, with a 5.3% withholding from the employee's salary. The LPP (Professional Pension Fund) is mandatory for those working in Switzerland, with rates varying based on age: from 7% to 18% of the salary mass for workers aged 25 or over. These contributions build up your old-age pension and pre-retirement wealth.

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Key points

Procedure for Transfer: Essential Steps

Before transferring to Cazzago Brabbia and starting work in Ticino, follow these fundamental steps to regularize your position as a frontier worker.

Step 1: Request Permit G

Address the competent Swiss authorities in matters of migration (Ticino cantonal office) with a request for Permit G. Attach: Swiss employment contract signed by the employer, valid passport or ID document, Italian fiscal certificates (CUD or Unique Certification), letter of references from the Swiss employer.

Step 2: Tax Registration in Italy

Inform the Italian Revenue Agency of your frontier worker status. Declare the CE form of the 730 module for tax credit and annual exemption (€7,500 or €10,000 based on your status as of July 17, 2023).

Step 3: LAMal Subscription in Switzerland

Once you have obtained Permit G, choose a Swiss insurance provider and activate LAMal coverage. Keep the contract and policy documentation for potential tax checks.

Step 4: Opening a Swiss Bank Account

Many Swiss employers require a bank account in a Swiss bank for salary payment. Contact cross-border banking institutions to simplify operations.

Step 5: Verification of Salary and Contributions

After the first month of work, receive your salary. Verify that AVS (5.3% employee), AD/AC (approximately 1.1%), LAINF (0.7-1.5%), and LPP (7-18% based on age) contributions are correctly calculated and withheld.

Available Tools and Resources

Before transferring, consult the salary net calculator to simulate your Swiss gross salary, tax withholdings, and net income after taxes and contributions, including the effects of the annual exemption.

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Frequently Asked Questions

Who is considered “old frontier” vs “new frontier” for the annual allowance?: According to the new agreement that entered into force on 1 January 2024, 'old border guards' are those who were already holders of a G permit before 17 July 2023. These enjoy an annual exemption of up to €7,500 under the transitional regime 2024–2033. The "new frontier workers" (from that date onwards) receive a deductible of more than €10,000. This distinction significantly redefines Italian taxation and overall tax advantage.
In which country is tax withheld at source on my frontier salary?: The tax at source is only withheld in Switzerland on the income from work of border workers. Italy DOES NOT consider a simultaneous source tax. However, Italy provides a tax credit through the EC framework of Form 730 to avoid double taxation. This means that you declare foreign income in Italy and get the credit for taxes already paid in Switzerland.
Do I need to take out LAMal health insurance in Switzerland or can I stay in Italy?: Border workers with a G permit have the right of option: they can choose to insure with a Swiss LAMal provider or remain insured in the Italian INPS system. Swiss adult franchises range from CHF 300 to CHF 2,500 per year depending on the coverage chosen. We recommend evaluating both options based on your health situation and expected costs.
What contributions are automatically withheld from my Swiss paycheck?: From the Swiss paycheck are automatically retained: AVS/AI/IPG 5.3%, Unemployment Insurance (AD) and Accident Insurance (AC) about 1.1%, Professional Insurance (LAINF) 0.7-1.5%, and LPP (compulsory pension fund) 7–18% depending on age (from 25 years onwards). These are mandatory payments under Swiss federal law and help to create your AVS pension and LPP social security assets.
Where can I check if I am eligible for refunds and how to claim them?: Border crossers can claim refunds if they have paid excess taxes in Switzerland or if their tax situation changes during the year. The procedure varies according to the canton and the nature of the request. Consult Frontaliere Ticino's salary calculator and refreshments section for an initial assessment, then contact a specialised tax advisor to formalise your application with the Italian Revenue Agency.