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

A Ticino-based worker living in Alserio

Tax settings, double taxation and refunds: what changes for border workers living in Alserio and working in Ticino?

Context

In a nutshell

  • The new border agreement was signed on 23 December 2020 and will enter into force on 1 January 2024.
  • Switzerland and Italy signed the Double Taxation Agreement on 9 December 1976.

Key facts

  • What: New border agreement
  • When: 23 December 2020
  • Where: Switzerland and Italy
  • Who: Swiss Government and Italian Government
  • Amount: Not specified

The new border agreement was signed on 23 December 2020 and will enter into force on 1 January 2024. Switzerland and Italy signed the Double Taxation Convention on 9 December 1976.

Living in Alserio and working in Ticino as a border worker

Living in Italy and working in Switzerland can be an interesting choice for Italian citizens residing in the Como region, such as the municipalities of Alserio, Civo, Dorio, Gerchio, Lezzeno, Malgrate, Mezzegra, Pianello del Lario, Rezzonico, Santo Stefano d 'Aveto, Sorico, Val Rezzo and Varenna. However, it is important to be aware of the rules and requirements for working in Switzerland as a border worker.

Requirements to work in Switzerland as a border worker

To work in Switzerland as a border worker, you must meet the following requirements:

  • Have Italian citizenship and reside in Italy
  • Have an employment contract with a Swiss employer
  • Meet Swiss immigration requirements
  • Subscribe to the list of frontier workers at the competent office

Examples

Operational details

Living in Alserio and working in Ticino as a border worker

The new border agreement introduced by the European Union for border workers living in Alserio and working in Ticino has brought new tax rules. Border crossers who already have a residence permit can benefit from a transitional regime until 2033, while new border crossers will have to pay a deductible of €10,000.

Transitional regime until 2033

Border workers who already reside in Alserio and work in Ticino can benefit from a transitional regime until 2033. This means that they will not be subject to the new tax rules and will be able to continue working in the cross-border labour sector without any problems. For example, a border worker who works as a nurse in a clinic in Lugano and resides in Alserio will be able to continue working without having to pay the deductible of €10,000.

Deductible of €10,000 for new frontier workers

New frontier workers wishing to work in Ticino will have to pay a deductible of €10,000. This means that they will have to pay a sum of money to be able to work in the cross-border work sector. For example, a frontier worker who works as a teacher in a school in Bellinzona and resides in Alserio will have to pay the deductible of €10,000 in order to continue working.

Cost exemplification

Here is an example of how the cost for border workers working in Ticino and residing in Alserio could vary:

  • An

Useful tools to protect your net income

To reduce FX leakage, compare CHF-EUR exchange options and banks for cross-border workers.

Key points

Starting to work in Ticino as a border worker

  • What to do: Apply for a residence permit at the immigration office in Lugano
  • Where to go: Lugano Immigration Office
  • Deadlines: 1 January 2024

If you are a border worker wishing to work in Ticino, you must apply for a residence permit at the immigration office in Lugano by 1 January 2024. This residence permit allows you to work in Ticino and enjoy other rights such as the right to work, health and education.

# Residence Permit Application Requirements

To apply for a residence permit, you must meet the following requirements:

  • Have an employment contract with an employer in Ticino
  • Have sufficient financial security to support you during your stay in Ticino
  • Having a guarantee of food and accommodation in Ticino
  • Have insurance coverage for medical expenses
  • Have a study plan or work plan

Documents required to apply for a residence permit

To apply for a residence permit, you must provide the following documents:

  • An employment contract with your employer in Ticino
  • A statement of financial security
  • A guarantee of food and accommodation in Ticino
  • Insurance coverage for medical expenses
  • A study plan or work plan

Deadlines and procedures

The deadline for submitting the application of

Discover Ticino job offers updated daily: 4,000+ positions from Swiss companies hiring cross-border workers.

Frequently Asked Questions
What are the new tax rules introduced by the new border agreement?
Border crossers who already have a residence permit can benefit from a transitional regime until 2033, while new border crossers will have to pay a deductible of €10,000.
How can I apply for a residence permit in Ticino?
Border workers must apply for a residence permit at the immigration office in Lugano by 1 January 2024.
What are the deadlines for border workers who wish to work in Ticino?
Border workers must apply for a residence permit at the immigration office in Lugano by 1 January 2024.

Related articles