Is it really better to move to Lezzeno as a border worker than to live in Ticino?

It depends on your personal situation. Lezzeno offers a lower cost of living (rent, food, services) than Ticino; however, commuting adds costs (car, fuel, CHF 40 vignette per year) and time. With the new €10,000 deductible from 1 January 2024, a new frontier worker can benefit from an income free of INPS contributions, increasing the net income received. It is advisable to simulate the monthly budget (rent + transport + taxes) with a local accountant specialising in border workers.

Do I have to pay the tax at source in Switzerland or Italy?

Tax at source on the paycheck is withheld ONLY by the Swiss employer (5.3% AVS/AI, 1.1% AD/AC). Italy DOES NOT withhold taxes on the same income; instead, it receives the credit through INPS and the 730 EC framework declaration, which reduces the overall Italian tax. This system avoids double taxation, guaranteed by the 1976 Italian-Swiss Convention.

What work/residence permit do I need to live in Lezzeno and work in Ticino?

The border crossing from Lezzeno to Ticino receives a category G (border crossing) permit, valid for 4 years, issued by the Police Headquarters of Como. No additional Swiss work permit is required; the G Permit allows access to the Ticino labour market. It is mandatory to register with the Municipality of Lezzeno and possess a valid passport or identity document.

Can I choose whether to join LAMal Switzerland or stay with Italian INPS?

Yes. As a category G border crossing, you have the right of option: you can choose the Swiss LAMal (coverage via Ticino health insurance with CHF 300–2500 deductible) or stay in the Italian system. Many border workers choose LAMal because the premium is often lower and the Ticino medical network (EoC, private clinics) is easily accessible. The choice must be communicated to the employer and the cashier.

Does the €10,000 deductible also apply to border workers already in service before 2024?

No. Border crossers who were already border crossers before 17 July 2023 benefit from an exemption of €7,500 per year, on a transitional basis until 2033. Only new frontier workers (registered after 17 July 2023) have access to the €10,000 deductible. This distinction is provided for by the New Frontier Agreement which entered into force on 1 January 2024.

Lezzeno border crossing Ticino: costs and permits (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 20 August 2026

Aerial view of Lake Lugano at sunset with Swiss lakeside villages and border roads between Italy and Switzerland

Living in Lezzeno and working in Ticino as a border worker: €10k deductible, Swiss source tax, LAMal, commuting times and transfer checklist.

Context

In a nutshell

From 1 January 2024: €10,000 excess for new frontier workers
Swiss source tax: 5.3% AVS/AI, 1.1% AD/AC on payroll
Double taxation avoided by Italy tax credit (Revenue Agency)

Key facts

Agreement: New Frontier Agreement, signed December 23, 2020, effective January 1, 2024
Income deductible: €10,000 per year for new frontier workers (old: €7,500 until 2033)
Swiss taxes: 5.3% AVS/AI (employee), 1.1% AD/AC, payroll withdrawals
Protection: Italian-Swiss Convention 9 December 1976 avoids double taxation
Tax credit: Declaration 730 EC framework at the Italian Revenue Agency

Those who work in Ticino da Lezzeno — a municipality on the western shore of the Lario, a few kilometres from the Canton of Ticino — find themselves operating within a regulatory framework transformed by the New Frontier Agreement that entered into force on 1 January 2024. This agreement, signed on 23 December 2020 and ratified by Italy with Law 83 of 13 June 2023, redefined the rules of taxation and social contribution for border workers.

The main novelty is the income exemption: new frontier workers are entitled to exemption from Italian social contributions (INPS) up to €10,000 gross per year of income earned in Switzerland. Those who were already border workers before 17 July 2023 instead benefit from a deductible of €7,500, on a transitional basis until 2033. This distinction is crucial because it significantly reduces the

Operational details

A border resident in Lezzeno benefits from a generally lower cost of living compared to the canton of Ticino. Rent, groceries, and services in the province of Como are significantly cheaper; however, daily commuting introduces additional costs: fuel, vehicle wear and tear, vignette road tax, and any Ticino medical visits not covered by insurance. ### Pension Contributions (AVS/LPP) The Swiss pension system consists of three pillars. The first pillar (AVS — Old Age and Survivors Insurance) is mandatory: the border worker contributes 5.3% of their gross salary (half employee, half employer). As long as the annual gross income is below CHF 21,300, the contribution is reduced; above this limit, the contribution is full. Collection occurs through the Italian INPS (coordination with Switzerland), which records Swiss contribution periods towards the Italian old-age pension. This means that the border worker accumulates pension rights both in Switzerland (federal AVS) and in Italy (INPS), with an international coordination system. The second pillar (LPP — Pension Fund) is mandatory only for employees with an annual gross income above CHF 22,680. The contribution varies between 7% and 18% based on age (rates increase progressively from 25 years onwards). This money goes into an individual account with a Ticino employer's pension fund. When the border worker reaches retirement age (65 years for men, 64 years for women, progressively towards 65), they receive the LPP pension or capital (if authorized by the pension fund's regulations). The third pillar (3a) is optional but tax-favored: the border worker can pay up to CHF 7,056 (2024) annually for a Swiss federal tax deduction, and additional amounts for Ticino cantonal deductions. ### LAMal — Swiss Health Insurance One of the main advantages of living in Lezzeno and working in Ticino is access to the LAMal system (health insurance), which significantly differs from the Italian INPS. The border worker category G (resident in Italy, works in Switzerland) has the right to opt for coverage under the Swiss LAMal instead of the Italian system. LAMal offers adult franchisees between CHF 300 and CHF 2,500 per year (plus a 10% co-payment up to CHF 700 for assistance). In many cases, the total cost is lower than the premiums and tickets of the Italian system, especially for those who frequently use medical services in Ticino (Cantonal Hospital, private clinics in Lugano, SUPSI Medical). To compare the different health insurance offers, refer to the Ticino health insurance companies. The choice must be communicated to the Ticino employer and the chosen health insurance company, and has retroactive effect from the start of the employment relationship.

Key points

Checklist for relocating to Lezzeno as a border worker

Before departure (recommended 6 months in advance):

1. Verify Italian residence permit: obtain the request form at the Como Questura. Border workers receive a G category permit (frontalier) valid for 4 years. This document is required to work legally in Switzerland.

2. Contact the Ticino employer for registration with the AVS/LPP insurer: the employer will request the AHVN13 insurance number from the Ticino compensation authority on behalf of the worker.

3. Request LAMal coverage: contact a Swiss health insurance company (Helsana, Sympany, Assura) with the Ticino employment contract attached. Registration is free and coverage starts from the date of employment.

4. Simulate Swiss net salary vs. Italian tax — Take into account the €10,000 exemption (for new border workers from January 1, 2024) and Swiss contribution rates (5.3% AVS/AI, 1.1% AD/AC).

After settling in (first 30 days):

5. Municipal registration: enroll in the Lezzeno registry office at the Comune. This activates the Italian tax code and legal residence.

6. INPS — Income reporting: the Swiss employer will send the UNIEMENS model (monthly contribution report) to INPS, which will record the border workers' income and activate their pension position.

7. Income tax declaration (730 or Unico): the annual deadline in Italy is May 31 for the previous year's declaration. Complete the CE section for the Swiss tax credit, attaching the Swiss documentation (annual MWST certificate from the employer).

8. Swiss road vignette: purchase online or at the border gas stations (CHF 40 annually, valid until December of the following year).

Critical annual deadlines

May 31: Italian income tax declaration (730 or Unico) with CE section and attached Swiss documentation.

…

Frequently Asked Questions

Is it really better to move to Lezzeno as a border worker than to live in Ticino?: It depends on your personal situation. Lezzeno offers a lower cost of living (rent, food, services) than Ticino; however, commuting adds costs (car, fuel, CHF 40 vignette per year) and time. With the new €10,000 deductible from 1 January 2024, a new frontier worker can benefit from an income free of INPS contributions, increasing the net income received. It is advisable to simulate the monthly budget (rent + transport + taxes) with a local accountant specialising in border workers.
Do I have to pay the tax at source in Switzerland or Italy?: Tax at source on the paycheck is withheld ONLY by the Swiss employer (5.3% AVS/AI, 1.1% AD/AC). Italy DOES NOT withhold taxes on the same income; instead, it receives the credit through INPS and the 730 EC framework declaration, which reduces the overall Italian tax. This system avoids double taxation, guaranteed by the 1976 Italian-Swiss Convention.
What work/residence permit do I need to live in Lezzeno and work in Ticino?: The border crossing from Lezzeno to Ticino receives a category G (border crossing) permit, valid for 4 years, issued by the Police Headquarters of Como. No additional Swiss work permit is required; the G Permit allows access to the Ticino labour market. It is mandatory to register with the Municipality of Lezzeno and possess a valid passport or identity document.
Can I choose whether to join LAMal Switzerland or stay with Italian INPS?: Yes. As a category G border crossing, you have the right of option: you can choose the Swiss LAMal (coverage via Ticino health insurance with CHF 300–2500 deductible) or stay in the Italian system. Many border workers choose LAMal because the premium is often lower and the Ticino medical network (EoC, private clinics) is easily accessible. The choice must be communicated to the employer and the cashier.
Does the €10,000 deductible also apply to border workers already in service before 2024?: No. Border crossers who were already border crossers before 17 July 2023 benefit from an exemption of €7,500 per year, on a transitional basis until 2033. Only new frontier workers (registered after 17 July 2023) have access to the €10,000 deductible. This distinction is provided for by the New Frontier Agreement which entered into force on 1 January 2024.