Which tax exemption applies to new frontier workers?

For new frontier workers, i.e. those who were not such before 17 July 2023, the new tax agreement provides for a deductible of 10,000 euros. This amount represents the threshold of income exempt from taxation in Italy, as part of the mechanism aimed at avoiding double taxation between the two countries.

How does LAMal insurance work for those who work in Ticino?

Border workers in possession of the G permit have the right of option, that is, they can choose to insure themselves against diseases at a Swiss sickness fund (LAMal) or maintain care in the Italian health system. The choice of LAMal involves the payment of monthly premiums and the selection of an annual deductible, which usually varies between 300 and 2,500 francs, depending on the coverage desired.

When did the new tax agreement come into force?

The new border guards agreement, signed on 23 December 2020, officially entered into force on 1 January 2024. This agreement governs the taxation of income from employment, providing for taxation at source in Switzerland and the recognition of the tax credit in Italy.

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

Di Redazione Frontaliere Ticino · Published on 10 August 2026

View of the border between Italy and Switzerland

Practical guide for border workers residing in Maslianico: new agreement, taxation, LAMal insurance obligations and commuting procedures.

Context

In a nutshell

New border agreement in force from 1 January 2024.
Exclusive taxation in Switzerland for new frontier workers.
Tax exemption of 10,000 euros for new workers.
Obligation of LAMal health insurance for border workers G.

Key facts

What: New border tax regime
When: From 1 January 2024
Where: Italian-Swiss border (Ticino)
Who: Federal Tax Administration
Amount: Deductible 10,000 euros (new frontier workers)

The life of the border worker who chooses to reside in Maslianico is regulated by the recent regulatory provisions that have redefined the cross-border employment relationship between Italy and Switzerland. The new agreement, signed on 23 December 2020 and fully operational from 1 January 2024, introduces structural changes for those who cross the border on a daily basis to reach their workplace in Canton Ticino. The regulatory framework, which is based on the Italian ratification of Law 83 of 13 June 2023, replaces the previous treaties and organically regulates the taxation of employee income.

The tax framework and the agreement

Taxation takes place exclusively in Switzerland through the source tax, an institution managed by the AFC, the Federal Tax Administration. Italy, by virtue of the mechanisms provided to avoid double taxation, allows the worker to benefit from the tax credit through the

Operational details

Operational analysis of commuting and contributions

The worker residing in Maslianico and commuting daily to Ticino must deal with a Swiss remuneration structure that includes mandatory withholding at source. Swiss contribution rates, managed by competent entities such as SUVA for accident insurance or pension funds for old-age insurance, affect the gross salary. Specifically, the dependent worker pays a quota for AVS/AI/IPG equal to 5.3%, to which is added 1.1% for AD (unemployment insurance) on an annual salary up to 148,200 francs. Social protection is completed by LAINF (accidents, with variable rates between 0.7% and 1.5%) and the second pillar, LPP, which varies between 7% and 18% depending on the age group, applied from 25 years of working age.

LAMal health insurance

One of the most significant decisions for those living in Maslianico concerns health coverage. As a border worker (G permit), there is the right to opt between the Italian and Swiss healthcare systems (LAMal). Opting for LAMal means subscribing to a health insurance policy that offers different levels of deductible, usually ranging from 300 to 2,500 francs for adults. This choice must be carefully evaluated since, once exercised, returning to the Italian system is limited. The management of pension and contributions is therefore a central element in the family's economic planning, which must integrate these withholdings with Italian taxation (IRPEF), which follows the 23% to 28,000 euro, 35% to 50,000 euro, and 43% above this threshold. Correct management of these financial flows passes through constant verification of the documentation issued by the Swiss employer and the correct declaration of income in Italy through the dedicated calculator tax calculator.

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Key points

Procedures and checklists for the border worker

The management of one's working position requires precise attention to annual compliance. Firstly, it is necessary to keep the work permit G up to date, which attests the border worker's condition. For those who start working in Ticino, the procedure involves opening a Swiss franc bank account to receive the salary, thus minimizing exchange rate costs; a comparison tool can be useful for this purpose. The tax return in Italy must be handled with care to avoid errors in the CE form, where the credit for taxes already paid at the source in Switzerland is inserted. For those who want to optimize their pension position, the third pillar 3a represents an integrative solution, which can be analyzed through specific planning tools.

Frequently Asked Questions

Which tax exemption applies to new frontier workers?: For new frontier workers, i.e. those who were not such before 17 July 2023, the new tax agreement provides for a deductible of 10,000 euros. This amount represents the threshold of income exempt from taxation in Italy, as part of the mechanism aimed at avoiding double taxation between the two countries.
How does LAMal insurance work for those who work in Ticino?: Border workers in possession of the G permit have the right of option, that is, they can choose to insure themselves against diseases at a Swiss sickness fund (LAMal) or maintain care in the Italian health system. The choice of LAMal involves the payment of monthly premiums and the selection of an annual deductible, which usually varies between 300 and 2,500 francs, depending on the coverage desired.
When did the new tax agreement come into force?: The new border guards agreement, signed on 23 December 2020, officially entered into force on 1 January 2024. This agreement governs the taxation of income from employment, providing for taxation at source in Switzerland and the recognition of the tax credit in Italy.