What permit is required for a border crossing resident in Ghiffa?

The G permit is the mandatory document for border workers residing in Italy and working in Canton Ticino. It is issued by the cantonal authority with the coordination of the SEM. It must be requested after signing the contract with a Swiss employer and must be renewed according to the expected deadlines.

How does taxation work for those who live in Ghiffa and work in Ticino?

Tax at source is only withheld in Switzerland on gross salary, with rates defined at federal and cantonal level and administered by the AFC/ESTV. Italy recognizes a tax credit in the EC framework of model 730, avoiding double taxation according to the Convention of 9 December 1976.

What is the difference between old and new frontier workers according to the New Agreement?

The old border guards, already in place before 17 July 2023, benefit from an exemption of CHF 7,500 with a transitional regime until 2033. The new frontier workers have a deductible of CHF10,000, both expressed in Swiss francs. The New Agreement is in force from 1 January 2024, after Italian ratification with Law 83/2023.

What social contributions are withheld from the Swiss paycheck?

Mandatory withholdings include AVS/AI/IPG at 5.3%, AD/AC at 1.1% with a ceiling of CHF 148'200, LAINF between 0.7% and 1.5% and LPP from 7% to 18% by age group, mandatory from the 25th year. To these is added the tax at the cantonal and municipal source.

Living in Ghiffa and working in Ticino as a border worker (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 28 August 2026

View of Lake Maggiore from Ghiffa toward Switzerland, commuter route

Ghiffa on Lake Maggiore is a few kilometres from the passes towards the Canton of Ticino: what to know before moving.

Context

In a nutshell

Ghiffa is an Italian municipality on the Piedmontese shore of Lake Maggiore
The journey to the Canton of Ticino takes place through border crossings
For frontier workers, the G permit and the Swiss source tax apply
The New Agreement is in force from 1 January 2024

Key facts

What: Transfer of residence from Ghiffa (VB) to work in Canton Ticino with G permit
When: Current regime in force from 1 January 2024
Where: Ghiffa, Province of Verbano-Cusio-Ossola, towards the Ticino crossings
Who: Employed border worker residing in Italy
Document: Permit G issued by the Cantons, managed at the federal level with the involvement of the SEM
Tax: Withholding tax only in Switzerland, tax credit in Italy (EC framework of 730)
Agreement: New Agreement signed on 23 December 2020, ratified by Law 83/2023

Moving to Ghiffa to work as a border worker in Canton Ticino is a choice that in recent years has involved hundreds of Italian workers. The municipality overlooks the western shore of Lake Maggiore, in the province of Verbano-Cusio-Ossola, and is one of the most sought-after residences by those looking for quality of life without sacrificing their Swiss salary.

From a legal point of view, those who reside in Ghiffa and work in Ticino are border workers in possession of a G permit, issued by the competent cantonal authority and managed with the coordination of the State Secretariat for Migration (SEM)

Operational details

Costs and withholdings on the Swiss paycheck

The salary of a border worker resident in Ghiffa is subject to a series of mandatory Swiss deductions that reduce the net envelope. AVS/AI/IPG weighs 5.3% at the employee's expense, while AD/AC (unemployment) stands at 1.1% with a salary cap of CHF 148'200. LAINF (accident insurance) varies between 0.7% and 1.5% depending on the branch, and LPP (occupational pension) starts from 7% to grow up to 18% depending on the age group, with a contribution obligation from the 25th year of age. These are contributions that finance the Swiss social security system and have no direct equivalent in the Italian system.

On the front of the Italian declaration, the border worker residing in Ghiffa must present Form 730 or Form PF Income, indicating in the EC framework the income produced in Switzerland and the foreign tax already paid. The tax credit recognized by the Revenue Agency avoids double taxation: it is not a refund, but a compensation between what is already withheld at source in Switzerland and the personal income tax due in Italy. The reference IRPEF rates are 23% up to €28'000, 35% for the €28' 001-50'000 range and 43% over €50'000 of total income.

Practical scenarios for a resident in Ghiffa

A worker who moves to Ghiffa from another Italian municipality, assuming a hypothetical route, must consider enrolling in the AIR if he maintains the

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

Operational procedure for cross-border commuters residing in Ghiffa

The first concrete step for those who want to move to Ghiffa and work in Ticino is signing an employment contract with a Swiss employer. Only with a valid contract is it possible to apply for the G permit at the cantonal immigration authority, which in turn coordinates with the SEM for federal clearances. It is advisable to prepare the following documents in advance:

employment contract signed by the Swiss employer
valid identity document and Italian tax code
certificate of residence issued by the Municipality of Ghiffa
registration with AIRE at the Consulate, if required
bank details for salary payment in CHF

Once the G permit is obtained, the cross-border commuter must communicate their position to INPS for Italian social security coverage and file an annual income tax return in Italy with the CE section completed. To avoid tax errors, it is advisable to simulate in advance the pay slip and net monthly salary taking into account all Swiss deductions: AVS, AD, LAINF, LPP, and cantonal withholding tax.

Timelines and deadlines not to forget

The transitional regime for old cross-border commuters expires in 2033, after which the rules of the New Agreement will apply in full. New cross-border commuters hired after 17 July 2023 fall immediately under the ordinary regime with the CHF 10,000 allowance expressed in Swiss francs. The Italian income tax return must be filed by the standard 730 deadlines, generally by 30 September. The G permit must be renewed according to cantonal guidelines, typically on a multi-year basis.

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Frequently Asked Questions

What permit is required for a border crossing resident in Ghiffa?: The G permit is the mandatory document for border workers residing in Italy and working in Canton Ticino. It is issued by the cantonal authority with the coordination of the SEM. It must be requested after signing the contract with a Swiss employer and must be renewed according to the expected deadlines.
How does taxation work for those who live in Ghiffa and work in Ticino?: Tax at source is only withheld in Switzerland on gross salary, with rates defined at federal and cantonal level and administered by the AFC/ESTV. Italy recognizes a tax credit in the EC framework of model 730, avoiding double taxation according to the Convention of 9 December 1976.
What is the difference between old and new frontier workers according to the New Agreement?: The old border guards, already in place before 17 July 2023, benefit from an exemption of CHF 7,500 with a transitional regime until 2033. The new frontier workers have a deductible of CHF10,000, both expressed in Swiss francs. The New Agreement is in force from 1 January 2024, after Italian ratification with Law 83/2023.
What social contributions are withheld from the Swiss paycheck?: Mandatory withholdings include AVS/AI/IPG at 5.3%, AD/AC at 1.1% with a ceiling of CHF 148'200, LAINF between 0.7% and 1.5% and LPP from 7% to 18% by age group, mandatory from the 25th year. To these is added the tax at the cantonal and municipal source.