When will the new agreement for cross-border workers between Italy and Switzerland come into force?

The New Cross-Border Commuter Agreement, signed on 23 December 2020, will officially enter into force on 1 January 2024. This agreement introduces new tax rules for workers who will start working cross-border after that date, setting out an updated framework for taxation.

What is the tax exemption threshold for new cross-border workers Italy-Switzerland?

For new cross-border commuters, i.e. those who will start working in Switzerland from 1 January 2024, there is a deductible of €10,000. This means that income and financial resources above this amount will have to be declared in both countries, but the exemption applies up to this threshold.

Since when has the double taxation agreement between Italy and Switzerland been in force?

The double taxation agreement between Italy and Switzerland was signed on 9 December 1976. Although Switzerland is not part of the EU/EEA, this agreement established a framework to regulate tax relations and prevent double taxation on the income of cross-border workers between the two countries.

How should income and property be declared for a cross-border commuter who works in Switzerland and owns assets in Italy?

A cross-border commuter with Swiss income and property in Italy will have to declare both income and property in both countries, if they exceed the €10,000 deductible. For example, on a gain of €50,000 in Switzerland, the worker will be taxed only in Italy on the part exceeding €10,000, avoiding double taxation.

Is there a specific allowance for Italian citizens who work as cross-border commuters in Switzerland?

Yes, the Italy-Switzerland double taxation agreement provides for the possibility of requesting a cross-border commuter's allowance. This can range from €1,000 to €3,000 per year, depending on the income earned in Switzerland. The allowance is intended to compensate Italian citizens who work in Switzerland and are subject to taxation in Italy.

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

Di Marco Ferrari · Published on 10 August 2026

A frontaliere looks out at Lake Lugano from Cannero Riviera

What do border workers who wish to live in Cannero Riviera and work in Ticino need to know?

Context

In a nutshell

Switzerland, despite not being part of the EU/EEA, signed the double taxation agreement with Italy on 9 December 1976. The New Frontier Agreement was signed on 23 December 2020 and will be in force from 1 January 2024. New frontier workers will be subject to a deductible of €10,000.

Key facts

What: New Frontier Agreement
When: December 23, 2020
Where: Switzerland
Who: New frontier workers
Amount: €10,000

Switzerland, being a non-EU/EEA country, has maintained a unique position in the European landscape. However, the Italy-Switzerland double taxation convention signed on December 9, 1976, created a common framework for trade and human resources between the two countries. This agreement has allowed workers to take advantage of job opportunities in Switzerland, as in the case of Cannero Riviera, a municipality located in the province of Varese, a few kilometers from the Swiss border.

Border workers, therefore, will be able to take advantage of job opportunities in Ticino, thanks to the New Border Agreement signed on 23 December 2020. This agreement will be in force from 1 January 2024 and will introduce a €10,000 allowance for new frontier workers. This means that workers moving to Switzerland will have to declare incomes and financial resources in excess of this deductible.

Concrete example: a worker who earns €50,000 per year in Switzerland and has a property in

Operational details

The Italy-Switzerland double taxation agreement was signed on 9 December 1976, thus giving rise to the border regime between the two countries. New frontier workers will be subject to a deductible of €10,000, as established by the agreement itself.

For Italian citizens working in Switzerland, the double taxation convention represents an important guarantee of not being subject to double taxation on income. Switzerland is not a member of the EU/EEA, but the Italy-Switzerland double taxation convention was signed in 1976 and has since regulated tax relations between the two countries.

Switzerland, in fact, has signed the double taxation agreement with many countries, including Italy, to avoid subjecting its citizens to double taxation on income. This means that the incomes of Italian citizens working in Switzerland will only be taxed in one of the two countries, according to the convention in force.

For example, if an Italian citizen works in Switzerland and earns €50,000 per year, he will be taxed only in Italy, starting from the deductible of €10,000. This means that the Italian will not be subject to taxation in Switzerland, but only in Italy, where he will be taxed on income earned in Switzerland.

In this scenario, it is important to note that taxation in Italy will only be applied to income earned in Switzerland, and not to income earned in Italy. This means that if the Italian earns €30,000 in Italy and

Useful tools to protect your net income

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

Key points

If you are a Swiss or Italian citizen wishing to live in Cannero Riviera and work in Ticino, you must obtain a G or B permit. The new law provides for the possibility of obtaining the G or B permit from the AFC/ESTV or the cantonal tax administrations.

To start, it is important to understand the differences between the G permit and the B permit. The G permit is intended for frontier workers who carry out an economic activity in Switzerland, while the B permit is intended for frontier workers who do not carry out an economic activity in Switzerland.

To obtain the G or B permit, you must submit an application to the AFC/ESTV or the cantonal tax administration. It is important to note that the application procedure may vary depending on the individual situation and the specific conditions of the case.

The G or B permit application must be submitted within 30 days of the date of entry into Switzerland. You can also apply before entering Switzerland, but you must submit a copy of the application within 30 days of the date of entry.

Concrete example:

Let's imagine we have an Italian citizen who wants to work as a chef in a restaurant in Lugano. He moves to Cannero Riviera and gets an employment contract with a restaurant in Lugano. In this case, he must submit a G permit application to the AFC/ESTV or

Check tax deadlines for cross-border workers: returns, Swiss declarations, rebates — all dates in one interactive calendar.

Frequently Asked Questions

When will the new agreement for cross-border workers between Italy and Switzerland come into force?: The New Cross-Border Commuter Agreement, signed on 23 December 2020, will officially enter into force on 1 January 2024. This agreement introduces new tax rules for workers who will start working cross-border after that date, setting out an updated framework for taxation.
What is the tax exemption threshold for new cross-border workers Italy-Switzerland?: For new cross-border commuters, i.e. those who will start working in Switzerland from 1 January 2024, there is a deductible of €10,000. This means that income and financial resources above this amount will have to be declared in both countries, but the exemption applies up to this threshold.
Since when has the double taxation agreement between Italy and Switzerland been in force?: The double taxation agreement between Italy and Switzerland was signed on 9 December 1976. Although Switzerland is not part of the EU/EEA, this agreement established a framework to regulate tax relations and prevent double taxation on the income of cross-border workers between the two countries.
How should income and property be declared for a cross-border commuter who works in Switzerland and owns assets in Italy?: A cross-border commuter with Swiss income and property in Italy will have to declare both income and property in both countries, if they exceed the €10,000 deductible. For example, on a gain of €50,000 in Switzerland, the worker will be taxed only in Italy on the part exceeding €10,000, avoiding double taxation.
Is there a specific allowance for Italian citizens who work as cross-border commuters in Switzerland?: Yes, the Italy-Switzerland double taxation agreement provides for the possibility of requesting a cross-border commuter's allowance. This can range from €1,000 to €3,000 per year, depending on the income earned in Switzerland. The allowance is intended to compensate Italian citizens who work in Switzerland and are subject to taxation in Italy.