How far is Introd from the main centres of Valais?

Introd can be reached from the Valais through the Gran San Bernardo Tunnel (T1), which connects the Aosta Valley to Martigny. Travel times vary depending on the weather, traffic and queues at the tunnel. For Briga-Glis and the upper Valais, the Simplon Tunnel is faster. We do not have average times certified here: it is recommended to check the actual times before the transfer.

How is an Italian border worker working in Valais taxed?

The Italian border crossing is taxed exclusively at source in Switzerland, according to the rates of the Valais Canton. Italy avoids double taxation through the tax credit, to be indicated in the EC framework of model 730. The new frontier workers (from 2024) benefit from a deductible of €10,000; the old frontier workers maintain the exemption of €7,500 and the transitional regime until 2033.

What contributions are withheld from the Swiss paycheck?

On the gross salary, AVS/AI/IPG are applied at 5.3% at the expense of the employee, AD/AC at 1.1% with a ceiling of CHF 148'200, LAINF between 0.7% and 1.5%, and LPP between 7% and 18% depending on age and salary, starting from 25 years old. The tax at source is withheld by the employer and paid to the cantonal administrations of the contributions, coordinated by AFC/ESTV at the federal level.

Is it mandatory to register with LAMal for a G border crossing?

The border worker with G Permit who works in Valais is subject to the health insurance obligation according to LAMal. You have the right of option: you can choose between a Swiss LAMal insurance and enrollment in the Italian Health Service. Adult deductibles range from CHF 300 to CHF 2,500; the choice must be evaluated according to the family unit and the area of residence.

When did the New Border Arrangement come into force?

The New Border Arrangement, signed on 23 December 2020, has been in force since 1 January 2024. The Italian ratification took place with Law 83 of 13 June 2023. The text introduces the exemption of €10,000 for new border workers and the transitional regime 2024–2033 with an exemption of €7,500 for those who were already border workers before 17 July 2023.

Living in Introd and working in Valais as a border worker (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 7 September 2026

View of the Alpine village of Introd in Aosta Valley with snowy mountains in the background

Practical guide for Italian border workers: Introd-Vallese connection, taxation, G Permit, costs and operational aspects of the transfer.

Context

In a nutshell

Introd (AO) is far from the main centres of the Valais mountain car routes
The Italian border crossing in Switzerland is taxed ONLY at source in Switzerland
New Frontier Agreement in force from 1 January 2024 (signature 23/12/2020)
Old cross-border commuters: exemption €7,500; new: deductible €10,000

Key facts

What: transfer of an Italian resident to Introd (Valle d 'Aosta) who works as a border worker in the Canton of Valais
When: ordinary regime in force from 1 January 2024
Where: Introd (AO) → Valais (CH); Italian-Swiss border alpine passes
Who: Employed worker with Permit G issued by the cantonal authorities of Valais
Amount: deductible €10,000 for new frontier workers; exemption €7,500 for those who were already frontier workers before 17/7/2023
Reference: Italy-Switzerland Double Taxation Convention of 9 December 1976
IT ratification: Law 83 of 13 June 2023 (New Frontier Agreement)

Introd is a municipality of a few hundred inhabitants located in Valle d 'Aosta, upstream of Aosta, in the direction of Gran Paradiso. Those who reside in Introd and aim at the Valais job market must face an alpine commute different from the classic flows to the Canton of Ticino: no A2 or plain crossings, but tunnels and high altitude passes open with seasonality.

The Italian border worker working in Switzerland — including the Valais Canton — is taxed exclusively at source in the working canton.

Operational details

Costs and times: the commuting voice

Those who consider moving to Introd must take into account an alpine commuting different from the flows towards the Canton Ticino. The main employment poles of Valais — Martigny, Sion, Sierre, Monthey, Brig-Glis — are reached from Introd through the Gran San Bernardo Tunnel (T1) or the Simplon Tunnel, with travel times that depend on weather and traffic. The Gran San Bernardo Tunnel is the natural connection to Martigny, the gateway to Romandy Switzerland.

The cost of the toll for the Gran San Bernardo Tunnel and the consumption of a vehicle traveling alpine hairpin bends must be compared with the advantage of renting or buying a property in Introd, where the average rents are generally lower than in Aosta city or the urban centers of Valais. However, the cost of living remains a factor to be evaluated on a case-by-case basis: in Switzerland, the purchasing power differential in the paycheck is discounted, but food expenses and frequent consumer goods are purchased in Italy.

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Key points

Health and insurance aspects

The cross-border worker with Permit G working in Valais is subject to the obligation to insure against illness according to the LAMal, the Swiss federal health insurance, not a "health tax". The cross-border worker G has the right to choose: they can choose between Swiss insurance and enrollment in the Italian health system. The deductibles for adult insured persons range from CHF 300 to CHF 2,500. For care in the Aosta Valley, it is useful to check the coverage of Italian and Swiss supplementary insurances, as well as the existing cross-border agreements. For pensions, the worker is enrolled in the Swiss AHV (first pillar) and, if the employer applies the regulation, in the LPP (second pillar). The third pillar 3a remains an individual option, with tax advantages in Switzerland but to be evaluated in the context of returning to Italy.

What to do before moving to Introd

Before taking a house in Introd and signing the employment contract in Valais, it is advisable to check some operational aspects:

Obtain the Swiss employment contract and start the procedure for Permit G with the Valais authorities
Check the registration with the Municipality of Introd and the update of the Italian residence
Request the Italian tax code and check the INPS position for the future pension
Evaluate the health insurance according to LAMal and the right to choose
Check the coverage of the car insurance for the transit on the alpine tunnels (Grand Saint-Bernard, Simplon)
Keep the pay slips and salary certificates for the annual tax return

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Frequently Asked Questions

How far is Introd from the main centres of Valais?: Introd can be reached from the Valais through the Gran San Bernardo Tunnel (T1), which connects the Aosta Valley to Martigny. Travel times vary depending on the weather, traffic and queues at the tunnel. For Briga-Glis and the upper Valais, the Simplon Tunnel is faster. We do not have average times certified here: it is recommended to check the actual times before the transfer.
How is an Italian border worker working in Valais taxed?: The Italian border crossing is taxed exclusively at source in Switzerland, according to the rates of the Valais Canton. Italy avoids double taxation through the tax credit, to be indicated in the EC framework of model 730. The new frontier workers (from 2024) benefit from a deductible of €10,000; the old frontier workers maintain the exemption of €7,500 and the transitional regime until 2033.
What contributions are withheld from the Swiss paycheck?: On the gross salary, AVS/AI/IPG are applied at 5.3% at the expense of the employee, AD/AC at 1.1% with a ceiling of CHF 148'200, LAINF between 0.7% and 1.5%, and LPP between 7% and 18% depending on age and salary, starting from 25 years old. The tax at source is withheld by the employer and paid to the cantonal administrations of the contributions, coordinated by AFC/ESTV at the federal level.
Is it mandatory to register with LAMal for a G border crossing?: The border worker with G Permit who works in Valais is subject to the health insurance obligation according to LAMal. You have the right of option: you can choose between a Swiss LAMal insurance and enrollment in the Italian Health Service. Adult deductibles range from CHF 300 to CHF 2,500; the choice must be evaluated according to the family unit and the area of residence.
When did the New Border Arrangement come into force?: The New Border Arrangement, signed on 23 December 2020, has been in force since 1 January 2024. The Italian ratification took place with Law 83 of 13 June 2023. The text introduces the exemption of €10,000 for new border workers and the transitional regime 2024–2033 with an exemption of €7,500 for those who were already border workers before 17 July 2023.