Can I live in Cermenate and work legally in Ticino?

Yes, through Permit G (border). This document, issued by the Ticino cantonal authorities, is mandatory to work in Ticino while maintaining residence in Italy. Permit G is renewed annually and requires a valid Swiss employment contract. Without Permit G, the work is illegal and subject to penalties.

Where will I pay taxes if I live in Cermenate and work in Ticino?

Taxes are withheld ONLY in Switzerland (via withholding tax on the paycheck). Italy does not apply a second tax on the same income, thanks to the Italian-Swiss Convention of 9 March 1976 and the coordination through the EC framework of declaration 730. There is no double taxation.

What is the difference between old and new border crossing? What about refreshments?

Old frontier workers (work started before 17 July 2023) receive an exemption of €7,500 from Swiss taxable income, on a transitional basis until 2033. The new frontier workers (from 17 July 2023) have a deductible of €10,000 in the first year. The refunds are the annual reimbursement calculated on the Italian 730 declaration, CE framework, and usually credited in June-July.

Do I have to choose between LAMal (Switzerland) and INPS (Italy) for health insurance?

Yes. As a G border crossing, you have the right of option: you can join the Swiss LAMal (full coverage in CH and IT, CHF 300-2,500 deductibles for adults) or stay with Italian INPS (coordination with CH in reciprocity). The choice must be communicated within 30 days of the start of work and remains binding for the year.

What social security contributions to border workers in Ticino?

As an employee in Ticino, you pay: AVS/AI/IPG 5.3%, AD/AC 1.1% (with cap CHF 148.200), LAINF 0.7–1.5%, LPP (second pillar) 7–18% according to age from 25th year. These are paid by Switzerland. Italy coordinates through INPS, but the primary payment is Swiss and guarantees social security coverage even when returning to Italy.

Cermenate: living in Italy, working in Ticino

Di Redazione Frontaliere Ticino · Published on 20 August 2026

View of Lugano with the lake at sunset and the Alps, representing the workplace destination for the commuter living in Cermenate

Border crossing from Cermenate to Ticino: G Permit, taxation, refreshments, AVS, LAMal. Practical guide and procedures.

Context

In Brief

Italian border workers from Cermenate pay taxes in Switzerland, not in Italy (avoiding double taxation)
New Border Agreement in force from 1 January 2024: up to CHF 10,000 in rebates for new border workers
Permit G is the basic requirement to work in Ticino from an Italian resident
CHF contributions: AVS/AI/IPG 5.3%, AD/AC 1.1%, LAINF 0.7–1.5%, LPP 7–18%

Operational details

Tax and social security analysis: from withholding to refunds

The New Frontier Agreement, in force since 1 January 2024, has modified the tax regime and the rights to refunds (reimbursement) that each border crossing may request. The two main categories are well distinguished and produce significant practical effects on economic availability.

Old and new frontier workers: the post-2024 tax regime

Old border workers (those who worked as border workers before 17 July 2023) benefit from a transitional regime until 2033, with an exemption of €7,500 on Swiss taxable income. This means an automatic reduction of the tax base every year for the next ten years, with direct effect on the cantonal taxation of Ticino.

New frontier workers (from 17 July 2023) are entitled to an annual deductible of €10,000. This figure is higher than the €7,500 of old frontier workers and represents a significant advantage in the first year of work. The exemption applies to Swiss taxable income before calculation of cantonal source tax.

Refunds are the procedure by which frontier workers recover the taxes withheld in Switzerland that were not due (or were due to a lesser extent). The guida ai ristorni describes how to request them: the declaration is made through the CE framework of the model 730, which coordinates Swiss income with Italian taxation. Italy grants the tax credit to avoid double taxation.

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Useful planning tools

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

Key points

Practical Procedure: What to Do Before and After the Transfer

A transfer to Cermenate to work in Ticino requires a sequential planning on four fronts: documents, administrative registrations, insurance choices, and tax obligations. The procedure is not complex, but times must be respected to avoid interruptions of coverage or fines.

Step 1: Verify the Permesso G

Before looking for work in Ticino, it is necessary to check the possibility of obtaining the Permesso G. This document is issued by the cantonal authorities of Ticino (migration office) and requires: a work contract in Ticino (or a written offer from the employer), residence in Cermenate (Italian anagrafe registration), mandatory insurance (LAMal for border workers, or coordination with INPS).

Step 2: Anagrafe and Residence Registration in Cermenate

The transfer must be communicated to the Comune of Cermenate within the times provided by Italian regulations (usually 8-10 days after moving). The residence certificate is mandatory to request the Permesso G.

Step 3: Choice of Health Insurance (LAMal vs INPS)

Border workers with a Permesso G have the right to opt: they can choose to be subject to Swiss LAMal (health) or remain under Italian INPS. This choice directly affects costs and health coverage. LAMal (Switzerland) offers complete coverage in Switzerland and Italy (reciprocity EU), with adult deductibles CHF 300-2,500 and variable costs depending on age, canton, and coverage choice. It is recommended if you work stably in Ticino. INPS (Italy) guarantees coordination with Switzerland and extended Italian coverage in reciprocity; it is recommended if you frequently visit Italy or plan to return. The choice must be communicated within the required terms (usually within 30 days of starting work or changing situation) and is not reversible during the year, or with administrative costs.

Step 4: Opening a Bank Account and Salary Transfer

It is recommended to open a bank account that supports CHF-EUR transactions for salary payments. Many Italian banks offer accounts with this service; some Swiss banks have branches in Italy or specific services for border workers. Check with your bank the commission costs on CHF-EUR conversion and the time of crediting.

Step 5: Registration with the Italian Revenue Agency and Declaration of Border Workers

Within the year (February-May, depending on the deadline 730), it is mandatory to submit the income statement (model 730 or Redditi PF) indicating the Swiss income and qualifying as a border worker in the CE box. This allows you to benefit from rebates and tax coordination. Many Italian accountants familiar with the CE box are recommended to entrust one specializing in border workers.

Step 6: Application of the Deduction and Rebates

In the first year as a new border worker, apply the €10,000 deduction in the 730 declaration (CE box). In subsequent years, check the rebates elaborated (usually credited together with the 730 refund in June-July).

Quick Checklist Before Transferring:

Looking for work in Ticino (Lugano, Bellinzona, Locarno, Chiasso)
Signed contract from Ticino employer
Registration in Cermenate (Italian anagrafe, residence certificate)
Request for Permesso G (migration office of the Canton of Ticino)
Choice of LAMal or INPS (communicate within 30 days of starting work)
Opening a CHF-EUR bank account
Registration with the Italian Revenue Agency (CE box, model 730)
Communication of border workership for rebates (check annual deadlines)

Next Steps: Use the net salary calculator to estimate the Swiss gross salary considering the €10,000 deduction.

Frequently Asked Questions

Can I live in Cermenate and work legally in Ticino?: Yes, through Permit G (border). This document, issued by the Ticino cantonal authorities, is mandatory to work in Ticino while maintaining residence in Italy. Permit G is renewed annually and requires a valid Swiss employment contract. Without Permit G, the work is illegal and subject to penalties.
Where will I pay taxes if I live in Cermenate and work in Ticino?: Taxes are withheld ONLY in Switzerland (via withholding tax on the paycheck). Italy does not apply a second tax on the same income, thanks to the Italian-Swiss Convention of 9 March 1976 and the coordination through the EC framework of declaration 730. There is no double taxation.
What is the difference between old and new border crossing? What about refreshments?: Old frontier workers (work started before 17 July 2023) receive an exemption of €7,500 from Swiss taxable income, on a transitional basis until 2033. The new frontier workers (from 17 July 2023) have a deductible of €10,000 in the first year. The refunds are the annual reimbursement calculated on the Italian 730 declaration, CE framework, and usually credited in June-July.
Do I have to choose between LAMal (Switzerland) and INPS (Italy) for health insurance?: Yes. As a G border crossing, you have the right of option: you can join the Swiss LAMal (full coverage in CH and IT, CHF 300-2,500 deductibles for adults) or stay with Italian INPS (coordination with CH in reciprocity). The choice must be communicated within 30 days of the start of work and remains binding for the year.
What social security contributions to border workers in Ticino?: As an employee in Ticino, you pay: AVS/AI/IPG 5.3%, AD/AC 1.1% (with cap CHF 148.200), LAINF 0.7–1.5%, LPP (second pillar) 7–18% according to age from 25th year. These are paid by Switzerland. Italy coordinates through INPS, but the primary payment is Swiss and guarantees social security coverage even when returning to Italy.