What is the difference between old and new frontiersmen in the new agreement?

The distinction is based on the date of July 17, 2023. Workers already active before that date fall under the transitional regime until 2033 with a deductible of 7,500 euros. Those who started business on 1 January 2024 are considered new frontier workers and benefit from the €10,000 exemption, as established by the new tax agreement.

How is double taxation managed for those who live in Besano?

The new agreement provides for the frontier worker to pay the tax at source in Switzerland. Italy, to avoid double taxation, recognizes a tax credit proportional to the taxes paid in Switzerland, to be declared in the EC framework of model 730, in accordance with current legislation.

Is LAMal insurance mandatory for border crossers?

Yes, border workers are required to have health insurance. G permit holders can exercise the right of option, choosing between the Swiss health system (LAMal) or the Italian one. The choice must be formally communicated to avoid penalties and ensure the necessary insurance coverage.

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

Di Redazione Frontaliere Ticino · Published on 10 August 2026

Panoramic view of the border between Besano and Mendrisiotto

Practical guide for those who choose Besano as a residence: impact of the new tax agreement, income management and procedures for commuting to Ticino.

Context

In a nutshell

New Frontier Agreement in force from 1 January 2024.
Exclusive taxation in Switzerland with tax credit in Italy.
Tax exemption of 10,000 euros for new frontier workers.
Transitional regime 2024-2033 for old frontier workers.

Key facts

What: New Italy-Switzerland Border Agreement
When: Effective January 1, 2024
Where: Canton of Ticino and border municipalities (Besano)
Who: Federal Tax Administration (FTA)
New deductibles: 10,000 euros
Old deductibles: 7,500 euros

Commuting between Besano and the Canton of Ticino is part of an updated regulatory framework, defined by the New Frontier Agreement signed on 23 December 2020 and ratified by Law 83 of 13 June 2023. For those residing in the municipality of Varese and serving in Swiss territory, the current legislation establishes a system of taxation at source that guarantees the elimination of double taxation. Unlike in the past, the border crossing that falls under the new regime is subject to a tax withholding made exclusively in Switzerland, while Italy recognises a tax credit for taxes paid across borders, to be declared in the EC framework of Form 730.

The distinction between old and new frontier workers

The transition to the new tax system takes place according to strict time criteria. Those who were already employed as border workers before 17 July 2023 fall under the transitional regime, which will last until 31

Operational details

The daily organization of work for those who live in Besano implies a careful planning of social and tax deductions in the paycheck. The Swiss system provides for several mandatory deductions that affect the net income received. These include AVS/AI/IPG contributions of 5.3% for the employee, the unemployment insurance quota (AD/AC) set at 1.1% up to a salary ceiling of CHF 148,200, and accident insurance premiums (LAINF) ranging from 0.7% to 1.5%. From the age of 25, the contribution to the second pillar (PPI) is also provided, with rates between 7% and 18% depending on the age group.

Income management and taxation

From the point of view of the Italian IRPEF, the income produced in Switzerland must be carefully assessed. The Italian personal income tax rates applied to the bracket exceeding the deductible follow the parameters in force: 23% up to 28,000 euros, 35% for the portion between 28,001 and 50,000 euros, and 43% for the portion exceeding 50,000 euros. The tax calcolatore is an indispensable tool to simulate the impact of these rates on your monthly net. It is necessary to remember that health insurance, known as LAMal, is mandatory for all residents and workers in Switzerland; border workers in possession of a G permit can exercise the right of option, choosing between the Swiss system (with deductibles between 300 and 2500 CHF) and the Italian one. Careful management

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

For those living in Besano, the procedure to start or continue working in Ticino requires compliance with some fundamental bureaucratic steps. The first step is obtaining the G permit, issued by the competent cantonal authorities (SEM), which authorizes cross-border work. Once hired, the worker must ensure that the employer correctly applies the withholding tax, as provided by the AFC directives. It is advisable to periodically check your payslip to ensure that social security deductions (AVS, LPP, LAINF) comply with legal thresholds.

…

Frequently Asked Questions

What is the difference between old and new frontiersmen in the new agreement?: The distinction is based on the date of July 17, 2023. Workers already active before that date fall under the transitional regime until 2033 with a deductible of 7,500 euros. Those who started business on 1 January 2024 are considered new frontier workers and benefit from the €10,000 exemption, as established by the new tax agreement.
How is double taxation managed for those who live in Besano?: The new agreement provides for the frontier worker to pay the tax at source in Switzerland. Italy, to avoid double taxation, recognizes a tax credit proportional to the taxes paid in Switzerland, to be declared in the EC framework of model 730, in accordance with current legislation.
Is LAMal insurance mandatory for border crossers?: Yes, border workers are required to have health insurance. G permit holders can exercise the right of option, choosing between the Swiss health system (LAMal) or the Italian one. The choice must be formally communicated to avoid penalties and ensure the necessary insurance coverage.