Where is the income of the border worker who lives in Clivio and works in Ticino taxed?

Income from employment is subject to withholding tax withheld only in Switzerland. Italy avoids double taxation by recognizing a special tax credit through the CE framework of model 730.

What are the rules for old and new frontier workers under the new agreement?

The New Agreement on frontier workers, in force from 1 January 2024, provides for a transitional regime and an exemption of 7,500 euros for old frontier workers (already such before 17 July 2023), while for new frontier workers a deductible of 10,000 euros is applied.

How does the right of option for LAMal health insurance work?

Border workers with a G permit who hold an activity in Switzerland have the right of option between the Swiss health system (LAMal) and the Italian one. The Swiss health insurance fund provides deductibles for adults ranging from 300 to 2,500 Swiss francs.

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

Di Redazione Frontaliere Ticino · Published on 28 July 2026

Complete guide for border crossers who choose Clivio as a residence for commuting to the Canton of Ticino, including connections and tax rules.

Context

In a nutshell

Residence in Clivio with convenient connections to the Ticino border.
Withholding tax at source directly in Switzerland.
Tax credit in Italy through the EC framework of 730.
Rules of the New Frontier Agreement in force since 2024.

Key facts

What: Commuting and cross-border taxation.
When: New agreement in force from 1 January 2024.
Where: It covers Clivio and Canton Ticino.
Who: Frontier workers and tax administrations.
Amount: Deductible of 10,000 euros for new frontier workers.

Daily commuting between Clivio and the Canton of Ticino is a strategic housing choice for many workers who work across the border. The geographical proximity to the border crossings allows you to reach the Ticino work centres with reduced travel times compared to other areas of Lombardy. Those who choose to reside in this border municipality must face a well-defined regulatory and fiscal framework, which regulates both the aspects related to travel and the taxation of employee income received in Swiss territory.

Basic regulatory and tax aspects

The taxation system for those who live in Clivio and work in Ticino provides that the tax at source is withheld only in Switzerland. To avoid double taxation, the Italian legal system recognizes a special tax credit, to be declared within the EC framework of the model 730. The current rules

Operational details

Practical analysis of commuting and daily life Choosing to settle in Clivio to carry out your work activity in Ticino requires careful analysis of mobility and costs related to everyday life. Road connections allow reaching border crossings in a few minutes, facilitating daily commuting for workers. However, managing traffic during peak hours requires precise planning of departure times to avoid delays near customs and along main routes to Ticino's economic hubs such as Lugano, Mendrisio, or Bellinzona.

From a health perspective, cross-border workers holding a G permit have the option to choose between the Swiss healthcare system through LAMal and the Italian healthcare system. Those opting for the Swiss health insurance LAMal can select from various deductibles for adults, ranging from a minimum of 300 to a maximum of 2,500 Swiss francs. This flexibility allows adjusting insurance coverage according to personal expenditure needs and access to medical services both in Swiss territory and in Italy, as provided by current cross-border health care regulations.

A comparison of living costs highlights significant differences between the Italian municipality of residence and the Canton of Ticino. While housing expenses and primary consumer goods generally reflect the Italian market, salaries received in Swiss francs offer a purchasing power relative to the Swiss cost of living. To better manage finances, cross-border workers can evaluate the overall impact of tax deductions and social security contributions using available tools, including the calculator for estimating net salary and taxes owed.

Useful planning tools

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

Key points

Operational procedure and compliance management Facing the work journey as a cross-border worker starting from Clivio requires adherence to a series of essential administrative steps to stay compliant with the tax and social security authorities of both countries. Managing the Swiss payroll involves periodically verifying items related to withholding taxes, contributions for occupational pension schemes (LPP), and social security deductions such as AVS and AD/AC. It is advisable to continuously monitor your tax situation in Italy as well, preparing in advance the necessary documentation for income tax declaration and correct application of the tax credit.

For those wishing to explore the overall economic convenience of their employment and plan their family budget, using financial simulation tools proves particularly useful. You can verify the impact of currency exchange rates and fluctuations of the Swiss franc through the dedicated currency comparator, which helps optimize the transfer and conversion of earnings received across borders.

Furthermore, for those needing to assess the most suitable health coverage based on their work and personal situation, it is appropriate to analyze options related to health insurance. For a detailed comparison of costs and benefits of health insurance schemes, you can consult the dedicated health insurance guide for cross-border workers. Planning every bureaucratic and social security aspect ensures a smooth transition to cross-border work and transparent management of your financial resources.

Frequently Asked Questions

Where is the income of the border worker who lives in Clivio and works in Ticino taxed?: Income from employment is subject to withholding tax withheld only in Switzerland. Italy avoids double taxation by recognizing a special tax credit through the CE framework of model 730.
What are the rules for old and new frontier workers under the new agreement?: The New Agreement on frontier workers, in force from 1 January 2024, provides for a transitional regime and an exemption of 7,500 euros for old frontier workers (already such before 17 July 2023), while for new frontier workers a deductible of 10,000 euros is applied.
How does the right of option for LAMal health insurance work?: Border workers with a G permit who hold an activity in Switzerland have the right of option between the Swiss health system (LAMal) and the Italian one. The Swiss health insurance fund provides deductibles for adults ranging from 300 to 2,500 Swiss francs.