How much do I have to earn gross in Ticino for the transfer to Lomazzo to be convenient?

There is no universal threshold, but the cost-of-living differential (accommodation, daily expenses lower in Lomazzo than in Ticino) automatically compensates even modest salaries. The €10,000 deductible for new frontier workers from 2024 further reduces the Italian tax burden. Use Frontaliere Ticino's calculator to simulate your specific case with gross, cantonal and municipal Ticino rates.

Does the G permit allow me to stay in Switzerland outside of working hours?

The G permit is formally bound to stay in Switzerland during contractual working hours. The practice allows slight flexibility for ordinary activities (lunch, small purchases). However, extended stays or non-working activities after hours are technically not allowed. Please consult the cantonal authorities in Ticino (migration office) for detailed clarifications on your specific situation.

Do I have to pay taxes in both Italy and Switzerland?

No. The Italy-Switzerland Convention (December 9, 1976) and the New Frontier Agreement (effective January 1, 2024) avoid double taxation. Tax at source is ONLY withheld in Switzerland on earned income. Italy recognizes the tax credit (EC framework of declaration 730) on foreign income, guaranteeing a single taxation.

Can I choose Swiss health insurance (LAMal) while living in Lomazzo?

Yes, the border worker with a G permit has the right of option: you can choose to insure with a Swiss insurance company (LAMal, CHF 300-2,500 deductible) or stay in the Italian INPS system. The choice involves different premiums, deductibles and coverages. Carefully consider the two options with a consultant before deciding, considering your health profile and frequency of medical visits.

What documents do I need to apply for the G permit?

Generally: passport or identity card, employment contract signed in original by the Ticino employer, Italian residence certificate, personal documentation. The exact list varies by canton and Ticino migration office; please contact the Swiss SEM (State Secretariat for Migration) or the Canton Office for Migration Ticino for complete and up-to-date details before submitting your application.

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

Di Redazione Frontaliere Ticino · Published on 30 August 2026

Border landscape between Ticino and Lombardy with mountains and mountain roads

Border crossing in Lomazzo? Discover the Brogeda and Chiasso crossings, travel times, cost of living and taxes. Practical guide to moving from Como to Ticino.

Context

In a nutshell

Lomazzo (Como) is a few km from the Brogeda and Chiasso passes towards Ticino
Cost of living lower than Ticino: main incentive for the transfer
New Frontier Agreement from 1 January 2024 with €10,000 excess
Withholding tax withheld ONLY in Switzerland, without double taxation

Key facts

What: Transfer from border workers with G permit from Lomazzo to work in Ticino
Where: Lomazzo (province of Como, Lombardy) → passes Brogeda, Chiasso, Ponte Tresa
When: G leave valid for work stay; New Agreement from 1 January 2024
Who: Border workers with an employment contract in Ticino (employees)
Convention: Italy-Switzerland signed 9 December 1976; New Agreement 23 December 2020
Deductible: €10,000 new frontier workers; €7,500 if already frontier workers before 17 July 2023
Ratification law: Italian Law 83 of 13 June 2023

Lomazzo is a municipality in the province of Como, in Lombardy, located a few kilometres from the main border crossings with Ticino. The proximity to Brogeda, Chiasso and Ponte Tresa makes the transfer from Lomazzo a practical choice for border workers who wish to combine a lower cost of living than Ticino with access to the Swiss labour market.

The tax regime for border workers is governed by the Convention between Italy and Switzerland (9 December 1976) and the New Frontier Agreement, which entered into force on 1 January 2024 following Italian ratification with Law 83

Operational details

Cost of living: the economic advantage of Lomazzo

The cost-of-living differential between Lomazzo and Ticino is the first concrete incentive to move. While Ticino offers competitive salaries aligned with the Swiss market, the cost of housing, services and daily spending in Lomazzo remains significantly lower.

The properties in Lomazzo (sales, rentals, utilities) are priced according to the Italian and continental European market, not according to the Swiss market. This allows the border worker to save a substantial fraction of the Swiss gross income compared to those residing in Ticino. Access to shops, medical, school and recreational services follows Italian prices.

Tax and contribution aspects for the border crossing

A border worker who resides in Lomazzo and works in Ticino is subject to:

Tax at source in Switzerland: it is ONLY withheld in Switzerland on income from work. The Italy-Switzerland Convention (9 December 1976) and the New Agreement avoid double taxation. Italy recognizes the tax credit (EC framework of declaration 730) for foreign income, guaranteeing the border worker not to pay twice on the same income.

Swiss social contributions (AVS/AI/IPG): 5.3% borne by the employee, paid directly from employment in Ticino.

Health insurance (LAMal): the border worker with a G permit has the option of enrolling in Swiss insurance or remaining in the Italian system

Useful planning tools

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

Key points

What to consider before moving to Lomazzo

Infrastructure and daily commute times

Before deciding on the move, carefully assess the route from your future home in Lomazzo to your workplace in Ticino (total distance, number of border crossings, alternatives in case of traffic, public transport strikes, seasonal weather conditions). Travel times vary significantly depending on the season, road incidents at the border crossings, and Alpine weather conditions.

Housing and residential context

Visit Lomazzo at different times of the year to check the residential environment, school services (if relevant for your household), medical services, shops, and leisure options. Consult local real estate agents to understand the rental and purchase market. Also check the availability and quality of local public transport (buses, trains).

Contract and job stability

Make sure your employment contract in Ticino is stable (preferably permanent) before committing to an international move. The G permit is tied to employment; losing your job leads to a review of your residence authorization.

Preliminary consultations and paperwork

Before the move: 1. Consult an accountant or tax advisor specialized in Italy-Switzerland cross-border commuters to align your Italian 730 tax return, Ticino cantonal taxes, and AVS contributions. 2. Verify your insurance coverage: LAMal (choice between Swiss or Italian INPS), car liability, home policies. 3. Open a bank account in Switzerland if you do not already have one (useful for receiving salaries and making local payments). 4. Register with the Italian registry office in Lomazzo and notify the Italian Revenue Agency (Agenzia delle Entrate) of your change of residence.

…

Frequently Asked Questions

How much do I have to earn gross in Ticino for the transfer to Lomazzo to be convenient?: There is no universal threshold, but the cost-of-living differential (accommodation, daily expenses lower in Lomazzo than in Ticino) automatically compensates even modest salaries. The €10,000 deductible for new frontier workers from 2024 further reduces the Italian tax burden. Use Frontaliere Ticino's calculator to simulate your specific case with gross, cantonal and municipal Ticino rates.
Does the G permit allow me to stay in Switzerland outside of working hours?: The G permit is formally bound to stay in Switzerland during contractual working hours. The practice allows slight flexibility for ordinary activities (lunch, small purchases). However, extended stays or non-working activities after hours are technically not allowed. Please consult the cantonal authorities in Ticino (migration office) for detailed clarifications on your specific situation.
Do I have to pay taxes in both Italy and Switzerland?: No. The Italy-Switzerland Convention (December 9, 1976) and the New Frontier Agreement (effective January 1, 2024) avoid double taxation. Tax at source is ONLY withheld in Switzerland on earned income. Italy recognizes the tax credit (EC framework of declaration 730) on foreign income, guaranteeing a single taxation.
Can I choose Swiss health insurance (LAMal) while living in Lomazzo?: Yes, the border worker with a G permit has the right of option: you can choose to insure with a Swiss insurance company (LAMal, CHF 300-2,500 deductible) or stay in the Italian INPS system. The choice involves different premiums, deductibles and coverages. Carefully consider the two options with a consultant before deciding, considering your health profile and frequency of medical visits.
What documents do I need to apply for the G permit?: Generally: passport or identity card, employment contract signed in original by the Ticino employer, Italian residence certificate, personal documentation. The exact list varies by canton and Ticino migration office; please contact the Swiss SEM (State Secretariat for Migration) or the Canton Office for Migration Ticino for complete and up-to-date details before submitting your application.