What is the difference between G permit and B permit for border guards?

The G permit is reserved for those who reside permanently abroad (Italy, in this case) and work permanently in Switzerland. The B permit is for ordinary residents in Switzerland. The AVS, LAMal, RESTONI rights are specific to the G border regime, governed by the New Agreement signed on 23 December 2020 and in force since 1 January 2024. As a G border worker, you benefit from tax exemptions (€10,000 per year for new border workers) and the possibility of refunds through a 730 declaration.

How do tax rebates work for those who live in Fusine and work in Graubünden?

If you are a new frontier worker, you have a deductible of €10,000 per year: until that gross income you do not pay Italian progressive taxes. You declare everything in 730, EC framework, and the Agency recognises the tax credit deriving from the Italian-Swiss Convention. If you are an old frontier worker (pre-17.7.2023), €7,500 deductible and transitional regime 2024–2033 with gradual increases. The refund is paid in the event of an excess of Swiss tax over the theoretical Italian tax.

Is LAMal health insurance mandatory for G border workers?

No, but it is recommended for those who work permanently in Switzerland. As a G border crossing, you have the right of option: you can choose whether to join LAMal (Switzerland) or stay in the Italian SSN. LAMal offers extensive coverage at moderate costs, with ordinary deductibles ranging from CHF 300 to CHF 2,500 per adult per year. Premiums are divided between employer (mandatory part) and employee (remaining part). The choice must be communicated during the G permit application procedure.

How long does it take to get the G permit?

Generally 3–6 months from the submission of the request, variable according to the canton (Graubünden, Ticino, etc.) and seasonality. The process involves scrutiny by the cantonal SEM and subsequently by the federation (SECO). Start the practice as soon as the Swiss company generates the binding job offer; the permit is a necessary condition to start the employment relationship in Switzerland.

Where and how do I report my Swiss income in Italy?

If you are a frontier employee (G Permit), use Form 730 and fill out the CE (foreign income with tax credit) form. If you are self-employed/VAT number, use the Unique Model. In 730, the CE framework is dedicated to foreign employee income and allows the recognition of the Swiss tax credit. Keep Swiss documentation: withholding tax certificate (from employer/cantonal tax office), AVS extracts, documentation on refunds required. The deadline is May 31 of each year.

Living in Fusine as a border crosser: the complete guide (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 25 August 2026

Aerial view of the valley between Fusine and the Ticino border, transborder landscape between Lombardy and Switzerland

Fusine offers lower housing costs and proximity to Ticino for border workers working in Graubünden. Discover permit G, taxation, refunds, AVS, LAMal.

Context

In a nutshell

Fusine (Brescia) offers lower housing costs and border proximity Ticino for border workers
New 2024 Agreement governing taxation, G permits, refunds, AVS, LAMal
Tax at source in Switzerland; no double taxation with Italian tax credit

Key facts

Where: Fusine, province of Brescia (Lombardy) — border near Ticino and Grisons
When: New Agreement effective from 1 January 2024
Regulations: Law 83/2023 (Italian ratification), Double taxation agreement signed on 9 December 1976
Tax: Withheld ONLY in Switzerland on border income
Refunds: €10,000 per year (new frontier workers), €7,500 + transitional regime (old frontier workers pre-17.7.2023)
Obligations: G Permit, AVS registration, LAMal, 730 CE framework declaration

Fusine opportunities and challenges for border workers

Fusine is located in the province of Brescia, in Lombardy, a short distance from the Ticino border. For those who consider moving to work permanently in Switzerland — particularly in the Graubünden — Fusine represents a housing opportunity with concrete economic advantages. The cost of renting, buying and selling real estate and consumables is generally lower than the Ticino values. Living in Fusine and working in Switzerland with a salary in CHF, the monthly savings margin on housing expenditure translates into easier financial management, especially for families with children.

The most obvious disadvantage is the

Operational details

Refunds, deductibles and economic advantages of the new frontier

The New Frontier Agreement clearly distinguishes between frontier workers by contributory seniority. The new frontier workers — those who acquired the status after 17 July 2023 — benefit from an annual flat-rate exemption of €10,000. It means that up to €10,000 of gross annual income declared net of Swiss withholdings, do not pay Italian progressive taxes. This exemption must be communicated in declaration 730, EC framework, and allows you to obtain a refund (reimbursement) if the Swiss taxes paid exceed the Italian effective rate on the share of income.

Old frontier workers — already registered before 17 July 2023 — enjoy a minor allowance (€7,500) with a transitional regime from 2024 to 2033, during which the allowance gradually increases towards the standards of new frontier workers.

An illustrative scenario: a new frontier worker earns CHF 60,000 gross per year in Graubünden. With the €10,000 deductible, the Italian taxable income is reduced by about €10,000, allowing a calculation of the national IRPEF on a lower basis. The Swiss source tax is progressively withheld according to the cantonal rates in force. Comparing the two amounts, if the Swiss withholding tax is lower than the theoretical Italian personal income tax, the right to a refund arises through declaration 730.

AVS, AD and LPP contributions: Swiss social security

Any gross salary received in

Useful tools for your case

To verify your within/over 20 km tax scenario, use the net salary calculator and the tax return guide.

Key points

Practical procedure: how to obtain the G permit and start the transfer

Step 1: Swiss employment contract and G permit application

The first step is to obtain a binding job offer from a Swiss company (Grigioni, Ticino or another canton). With the contract in hand, contact the Migration Section (SEM) of the destination canton or the canton where you will reside (e.g. Ticino if you are moving to Ticino). Required documents include:

Valid Italian passport or identity document
Apostilled birth certificate
Apostilled criminal record certificate
Employment contract (offer from the Swiss company)
Proof of housing in Fusine (rental contract or property deed)

The application is reviewed at cantonal level (competent office) and federal level (SECO). Examination takes on average 3–6 months, varying by canton and seasonality.

Step 2: AVS registration and insurance number

After the G permit is issued, your Swiss employer automatically registers you with the cantonal AVS office. You will receive an AVS number (13 digits), documentation on contribution statements and information on possible buy‑ins or withdrawals. Keep this documentation: you will need it for the Italian annual tax return (CA box of the 730 and CE box for refunds).

Step 3: Choice of health insurance

As a cross‑border worker you have the right to opt‑in: you can join the Swiss LAMal system or stay in the Italian SSN. If you choose LAMal, deductibles range from CHF 300 to CHF 2.500 per adult per year; premiums vary by canton and insurer. The choice must be communicated within the deadlines indicated in the G permit information sheet.

Step 4: Italian annual tax declaration

Each year, by 31 May, you must file the 730 form with the Italian Revenue Agency, declaring your Swiss income in the CE box. Attach:

…

Frequently Asked Questions

What is the difference between G permit and B permit for border guards?: The G permit is reserved for those who reside permanently abroad (Italy, in this case) and work permanently in Switzerland. The B permit is for ordinary residents in Switzerland. The AVS, LAMal, RESTONI rights are specific to the G border regime, governed by the New Agreement signed on 23 December 2020 and in force since 1 January 2024. As a G border worker, you benefit from tax exemptions (€10,000 per year for new border workers) and the possibility of refunds through a 730 declaration.
How do tax rebates work for those who live in Fusine and work in Graubünden?: If you are a new frontier worker, you have a deductible of €10,000 per year: until that gross income you do not pay Italian progressive taxes. You declare everything in 730, EC framework, and the Agency recognises the tax credit deriving from the Italian-Swiss Convention. If you are an old frontier worker (pre-17.7.2023), €7,500 deductible and transitional regime 2024–2033 with gradual increases. The refund is paid in the event of an excess of Swiss tax over the theoretical Italian tax.
Is LAMal health insurance mandatory for G border workers?: No, but it is recommended for those who work permanently in Switzerland. As a G border crossing, you have the right of option: you can choose whether to join LAMal (Switzerland) or stay in the Italian SSN. LAMal offers extensive coverage at moderate costs, with ordinary deductibles ranging from CHF 300 to CHF 2,500 per adult per year. Premiums are divided between employer (mandatory part) and employee (remaining part). The choice must be communicated during the G permit application procedure.
How long does it take to get the G permit?: Generally 3–6 months from the submission of the request, variable according to the canton (Graubünden, Ticino, etc.) and seasonality. The process involves scrutiny by the cantonal SEM and subsequently by the federation (SECO). Start the practice as soon as the Swiss company generates the binding job offer; the permit is a necessary condition to start the employment relationship in Switzerland.
Where and how do I report my Swiss income in Italy?: If you are a frontier employee (G Permit), use Form 730 and fill out the CE (foreign income with tax credit) form. If you are self-employed/VAT number, use the Unique Model. In 730, the CE framework is dedicated to foreign employee income and allows the recognition of the Swiss tax credit. Keep Swiss documentation: withholding tax certificate (from employer/cantonal tax office), AVS extracts, documentation on refunds required. The deadline is May 31 of each year.