What changes for old frontiersmen with the new agreement?

Old frontier workers, defined as those who worked in Switzerland between 31 December 2018 and 17 July 2023, maintain the exclusive tax regime in Switzerland until 2033. They are not subject to the new deductibles provided for by the regime introduced on 1 January 2024.

How does the new frontier tax credit work?

New frontier workers are subject to taxation in both countries. To avoid double taxation, Italy recognises a tax credit on taxes paid in Switzerland, which is calculated during the annual tax return through the EC framework of the 730 form.

What is the €10,000 deductible?

The exemption of 10,000 euros is a tax exemption threshold introduced by the new Frontier Agreement for workers who do not fall under the transitional regime. Income received in Switzerland up to this amount does not contribute to the formation of taxable income in Italy.

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

Di Redazione Frontaliere Ticino · Published on 21 August 2026

Residential landscape near the Italy-Switzerland border

Practical guide for those who choose Rogeno: taxation, new border agreement, transitional regime and management of commuting to the Canton of Ticino.

Context

In a nutshell

New Agreement entered into force on 1 January 2024.
Old frontier workers retain exclusive taxation in Switzerland.
Deductible of 10,000 euros applied to new frontier workers.
Tax credit in Italy to avoid double taxation.

Key facts

What: New Border Agreement between Italy and Switzerland.
When: Effective January 1, 2024.
Where: Employment relations between Italy and Canton Ticino.
Who: Revenue Agency, MEF and Swiss authorities.
Amount: Tax exemption of 10,000 euros for new frontier workers.

The transfer to Rogeno for those working in Switzerland requires a careful analysis of the regulations in force, in particular following the entry into force of the new Frontier Agreement on 1 January 2024, ratified in Italy with Law 83 of 13 June 2023. This regulatory change marks a fundamental turning point for those who reside in the Italian border municipalities and serve in the Canton of Ticino. The current tax system is based on the Double Taxation Convention signed on 9 December 1976, now supplemented by new provisions that clearly define the distinction between old and new frontier workers. For those who move daily, the management of the Swiss payroll becomes central. Withholdings include tax at source, AVS/AI/IPG contributions of 5.3%, AD/AC contributions of 1.1% (calculated on a maximum ceiling of CHF 148,200), LAINF between 0.7% and 1.5% and LPP, which

Operational details

Analyzing the choice to live in Rogeno means evaluating the travel time to the main Ticino work centres such as Lugano, Mendrisio or Chiasso. Cross-border commuting requires a knowledge of traffic flows and the management of crossings, hotspots where daily transit is concentrated. From the point of view of social security, border workers must consider enrolling in LAMal, the mandatory health insurance, which allows them to choose between Swiss or Italian coverage, with deductibles ranging from 300 to 2,500 CHF for adults. It is essential not to confuse this insurance with a health tax; it is an essential health coverage governed by the right of option for G permit holders.

Income management and taxation

With regard to the Italian personal income tax, it is necessary to consider the progressive rates: 23% up to 28,000 euros, 35% for the range between 28,001 and 50,000 euros and 43% for the part exceeding 50,000 euros. The tax credit, indicated in the EC framework of model 730, prevents the same income from being taxed twice. The correct procedure requires the Swiss employer to withhold at source, but it is up to the worker to correctly declare income in Italy, using the legislation to avoid double taxation. The complexity of this calculation makes it essential to plan based on reliable data. Use

Useful planning tools

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

Key points

For those deciding to settle in Rogeno and pursue a career across the border, the first step is the correct management of documents and deadlines. The procedure for obtaining or renewing the G Permit is the basic requirement for working in Ticino. It is advisable to regularly consult official guides to verify the validity of your documents and any potential need for updates based on SEM communications. Once hired, the worker must ensure that their social security status is in order, verifying that LPP and AVS contributions are correctly paid by the employer. ### Operational steps for the cross-border worker Payroll management requires attention: every worker should monitor deductions monthly and compare them with the indications of the AFC. In case of doubts regarding the tax return, resorting to the CE section of the Italian tax declaration is the standard procedure to claim the tax credit due. Regarding health insurance, the exercise of the right of option for LAMal must be carried out within strict deadlines to avoid incurring penalties or being left without coverage. We invite all readers to use the tax calculator to simulate the monthly net income based on their gross salary and family situation. This tool, updated with current rates, allows for a clear view of the tax impact, including the application of the 10,000 euro exemption for new cross-border workers. Finally, the daily management of the commute to the workplace, whether via the A2 motorway or towards border crossings like Brogeda, must be planned by considering traffic-related variables, which can affect not only travel times but also vehicle operating costs. Staying informed about regulatory changes is vital: the legislation on the new tax agreement is not static and requires constant monitoring through official sources. Proper use of the tax calculator represents the essential starting point for every cross-border worker who intends to optimize their financial situation and proceed with awareness in their professional journey in Ticino.

Frequently Asked Questions

What changes for old frontiersmen with the new agreement?: Old frontier workers, defined as those who worked in Switzerland between 31 December 2018 and 17 July 2023, maintain the exclusive tax regime in Switzerland until 2033. They are not subject to the new deductibles provided for by the regime introduced on 1 January 2024.
How does the new frontier tax credit work?: New frontier workers are subject to taxation in both countries. To avoid double taxation, Italy recognises a tax credit on taxes paid in Switzerland, which is calculated during the annual tax return through the EC framework of the 730 form.
What is the €10,000 deductible?: The exemption of 10,000 euros is a tax exemption threshold introduced by the new Frontier Agreement for workers who do not fall under the transitional regime. Income received in Switzerland up to this amount does not contribute to the formation of taxable income in Italy.