If I work in Ticino and live in Barni, do I have to pay taxes in both Italy and Switzerland?

No. Tax at source is only withheld by Switzerland on the paycheck. Italy recognizes a tax credit through the EC framework of model 730, avoiding double taxation. However, the frontier worker must still file declaration 730 in Italy to take advantage of the tax credit and receive the refund (rebate) if due.

What is the difference between the exemption of €7,500 and the deductible of €10,000?

Old frontier workers (already such before 17 July 2023) benefit from an exemption of €7,500 with a transitional regime until 2033. The new frontier workers have a deductible of €10,000. Deductible is non-taxable annual income; beyond that limit, income is subject to tax at source. A higher deductible means a lower tax burden over time.

Do I have to pay contributions to the Italian INPS if I work in Ticino?

No. Those who work for a Swiss employer pay contributions to the AVS (Swiss Social Security System), not to the INPS. INPS remains relevant only for other sources of income in Italy (e.g. rentals, self-employment). The pension rights accrue at the Swiss AVS, not at the Italian INPS.

Is the LAMal mandatory for a border crossing with a G Permit?

Yes. LAMal health insurance is mandatory for those who work in Ticino. Border workers with G Permit have the right of option: they can choose a Swiss health insurance fund or, in some cases, stay with the Italian health service. Deductibles in Ticino range from CHF 300 to CHF 2,500 per year for adults, plus a variable monthly premium.

How do I get G Leave?

The G Permit is obtained through the Swiss employer, who submits the application to SECO (State Secretariat for the Economy) or SEM. You need: signed job offer, proof of residence in Barni, payment of administrative fees (about CHF 100–200). The Permit is valid for 5 years and is renewable. Times range from 2 to 6 weeks.

Living in Barni, working in Ticino: border taxation (cross-border guide)

Di Marco Ferrari · Published on 21 August 2026

Lugano lakefront view, symbolizing the work destination for Barni commuters in Ticino

Practical guide for border workers living in Barni (IT) and working in Ticino (CH): G Permit, tax at source, refills, AVS, LPP and LAMal. How to calculate the net.

Context

In a nutshell

Permit G mandatory; withholding tax in Switzerland, no double taxation
New Agreement 2024: deductible €10,000 (new) or €7,500 (old border guards)
AVS 5.3%, LPP 7–18%, mandatory LAMal with deductibles CHF 300–2500
Declaration 730 in Italy with EC framework: tax credit avoids double taxation

Key facts

What: Living in Barni (Lombardy, Como), working in Ticino as a border worker
When: New Frontier Agreement in force from 1 January 2024
Where: Entrance gates: Brogeda, Chiasso, Gaggiolo, Ponte Tresa
Who: Border workers with G Permit; SEM, SECO, Canton Ticino administer
Deductible: €10,000 for new frontier workers; €7,500 for old frontier workers (transitional 2024–2033)
Contributions: AVS 5.3%, AD/AC 1.1%, LPP 7–18% by age group, LAMal mandatory
Agreement: Italy-Switzerland double taxation agreement of 9 December 1976

The New Frontier Agreement: a tax reform

Barni is a small town in the province of Como, in Lombardy. Its proximity to the border with the Canton of Ticino and the lower costs of living compared to Switzerland make it attractive for those working in the north of Ticino. But moving to live in Barni and continue working in Ticino involves a radical change in taxation, social security and insurance: the border worker enters a special regime, governed by the New Frontier Agreement in force from 1 January 2024.

The New Agreement

Operational details

# How netting and rebates work in 2024

A border worker who lives in Barni and works in a Ticino company with a gross monthly salary of CHF 5,000 (CHF 60,000 per year) has taxes at source and Swiss contributions withheld by the employer. The tax at source is calculated on the gross salary minus the deductible: for new frontier workers, the deductible is € 10,000 per year, equal to approximately CHF 10,800. This means that the tax is calculated on CHF 60,000 − CHF 10,800 = CHF 49,200. The source tax rate generally varies between 4% and 6.5% for employment income in Ticino, so the frontier worker would pay about CHF 2,000-3,200 per year in Swiss taxes. This amount is FINAL: there are no additional taxes in Italy on the same income.

Old border crossers (already such before 17 July 2023) see a lower exemption of € 7,500 (about CHF 8,100) applied, so they pay taxes on a slightly higher basis. In the long term, over 10 years, this excess difference translates into several thousand CHF of additional tax burden for new frontier workers.

Refunds: How Refund Works

With the New Agreement in force from 1 January 2024, refunds (the recovery of a part of the taxes paid) are calculated on the Italian tax return, submitted using the 730 or Unico form. The frontier worker declares the foreign labour income (gross) and the Swiss tax paid.

Useful planning tools

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

Key points

How to Obtain the G Permit: Practical Procedure

Who lives in Barni and wants to work in Ticino must obtain the G Permit. The procedure is simple but requires coordination between the Swiss employer and the authorities:

Step 1: The Ticinese employer submits the work authorization application to the State Secretariat for Economic Affairs (SECO) or the SEM (State Secretariat for Migration), depending on the region.

Step 2: A signed employment contract from the Swiss employer is required, attesting to the role, salary, and duration of the employment.

Step 3: The border worker provides proof of residence in Barni (cadastral extract, rental contract, or property deed).

Step 4: Payment of administrative fees (approximately CHF 100–200, variable depending on the canton and years).

The G Permit is usually valid for 5 years and is renewable. The approval times vary from 2 to 6 weeks, depending on the administrative workload.

Health Insurance and Choosing the LAMal Insurance Fund

Health insurance is mandatory for those working in Ticino. The G Permit holder has the right to opt: they can choose a Swiss health insurance fund or, in some cases, remain with the Italian national health service (subject to an agreement with the local ASL).

If they choose a Swiss fund, they must contact a fund operating in the Canton of Ticino, complete the registration form providing the G Permit as proof, and pay the monthly contributions. The annual franchises for adults range from CHF 300 to CHF 2,500, plus a monthly premium ranging from CHF 50 to CHF 200+ depending on the chosen fund.

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Frequently Asked Questions

If I work in Ticino and live in Barni, do I have to pay taxes in both Italy and Switzerland?: No. Tax at source is only withheld by Switzerland on the paycheck. Italy recognizes a tax credit through the EC framework of model 730, avoiding double taxation. However, the frontier worker must still file declaration 730 in Italy to take advantage of the tax credit and receive the refund (rebate) if due.
What is the difference between the exemption of €7,500 and the deductible of €10,000?: Old frontier workers (already such before 17 July 2023) benefit from an exemption of €7,500 with a transitional regime until 2033. The new frontier workers have a deductible of €10,000. Deductible is non-taxable annual income; beyond that limit, income is subject to tax at source. A higher deductible means a lower tax burden over time.
Do I have to pay contributions to the Italian INPS if I work in Ticino?: No. Those who work for a Swiss employer pay contributions to the AVS (Swiss Social Security System), not to the INPS. INPS remains relevant only for other sources of income in Italy (e.g. rentals, self-employment). The pension rights accrue at the Swiss AVS, not at the Italian INPS.
Is the LAMal mandatory for a border crossing with a G Permit?: Yes. LAMal health insurance is mandatory for those who work in Ticino. Border workers with G Permit have the right of option: they can choose a Swiss health insurance fund or, in some cases, stay with the Italian health service. Deductibles in Ticino range from CHF 300 to CHF 2,500 per year for adults, plus a variable monthly premium.
How do I get G Leave?: The G Permit is obtained through the Swiss employer, who submits the application to SECO (State Secretariat for the Economy) or SEM. You need: signed job offer, proof of residence in Barni, payment of administrative fees (about CHF 100–200). The Permit is valid for 5 years and is renewable. Times range from 2 to 6 weeks.