What are the main tax advantages of the New 2024 Agreement for those who live in Masciago Primo and work in Ticino?

From 1 January 2024, historical frontiersmen (already before 17 July 2023) have an exemption of €7,500 per year from Italian taxable income IRPEF, with a transitional regime until 2033. The new frontier workers have €10,000. This exemption significantly reduces the Italian tax base and the total tax burden. The tax at source remains withheld in Switzerland, and the border agent avoids double taxation through the Italian tax credit in the EC framework of declaration 730.

How much do AVS, LPP and insurance contributions cost on the Swiss paycheck?

AVS/AI/IPG are held at 5.3%, AD/AC at 1.1% (cap CHF 148.200), LAINF 0.7–1.5%. The LPP (Pension Fund) varies from 7% to 18% depending on the age of the worker (from 25 years onwards). To these is added the Swiss cantonal/federal source tax. An experienced frontier accountant can simulate the exact net paycheck amount based on your gross salary and personal situation.

Should I join the Swiss LAMal or stay in the Italian health service?

As a G Permit border crossing, you have the right of option. The Swiss LAMal offers extensive coverage with a CHF 300-2,500 annual deductible and can be convenient if the employer covers part of the premium. However, you can stay enrolled in the Italian NHS and claim bilateral reimbursements for care in Switzerland. Consult your employer and an insurer to choose the option that best suits your needs and budget.

What is the complete procedure to become a border worker resident in Masciago Primo?

Apply for the G Permit with your employer in Ticino; the clearance comes from the Municipality of Masciago Primo and the State Secretariat for Migration (SEM). Register in the Masciago Primo registry. Register with INPS as a border worker. Subscribe to a Swiss LAMal (if chosen). Finally, fill in the form 730 every year with the CE framework to declare the Swiss income in Italy and apply for the tax credit.

Do deductibles of €7,500 or €10,000 apply immediately or do they have specific deadlines?

The deductibles are recognised on the Italian taxable income IRPEF in the 730 declaration (EC framework) every year. They must be indicated in the competent form. For historic border crossers, protection is guaranteed from 2024 to 2033. For new frontier workers, the deductible is applicable from the moment they meet the recruitment criteria. The annual filing deadline is September 30.

Border crossing in Masciago Primo: work and life in Ticino (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 19 August 2026

View of Lake Como at the Switzerland-Italy border, with Italian shoreline in foreground and Swiss mountains in the background.

Living in Masciago Primo and working in Ticino: New 2024 Agreement, taxation, AVS, LAMal, restaurants and everything you need to know to move from border crossings.

Context

In a nutshell

Masciago Primo is a border area for access to Ticino for commuters
New Agreement 2024: refreshments €7,500 (old) or €10,000 (new) border
Withholding tax withheld in Switzerland; double declaration with tax credit
Swiss Lamal: deductible CHF 300-2,500 per year for border workers Permit G

Key facts

What: Transfer to Masciago Primo (Varese) for work in Ticino
When: 1 January 2024 (New Frontier Agreement in force)
Where: Lombardy-Canton Ticino border (Brogeda, Gaggiolo passes)
Who: G Permit Frontiers hired by Ticino companies
Refunds: €7,500 per year (border crossers pre-17 July 2023), €10,000 (new)
Taxation: AVS 5.3% + AI 0.3% + IPG + LAINF + LPP 7–18% on paycheck

The transfer to Masciago Primo

Those who choose to live in Masciago Primo and work in Ticino become border workers according to Swiss-Italian law. The tax regime has substantially changed since 1 January 2024, when the New Frontier Agreement signed on 23 December 2020 and ratified by Italy with Law 83 of 13 June 2023 came into force.

The border worker resident in Masciago Primo is subject to the G Permit if hired by a Ticino company. Payroll tax at source is only withheld in Switzerland, never in Italy. Foreign income must be declared in the Italian 730 form (EC framework) to avoid double taxation: the Italian tax authorities recognise a credit

Operational details

Taxation and Swiss contributions on the paycheck

The paycheck of those who work in Ticino is subject to a series of federal and cantonal deductions. The AVS (Old Age and Survivors Insurance) absorbs the 5.3% retained by the employer, while the AI (Disability Insurance) adds 0.3%. The IPG (Tax on loss of earnings for military or civilian service) varies at the cantonal level. The AD/AC (Unemployment and Accident Insurance) represents 1.1% total, with a cap of CHF 148,200 annual salary. The LAINF (Non-occupational Accident Insurance) is paid by the employer at 0.7–1.5%. The LPP (Employee Pension Fund) varies from 7% to 18% depending on the age of the worker (from 25 years old onwards), with contributions divided between employee and employer. Finally, the Ticino federal and cantonal source tax is applied on net pay. An experienced frontier accountant can simulate the exact amount of the net paycheck using Ticino cantonal parameters and personal situation.

Comparison with the situation prior to 2024

Before January 1, 2024, Italian border workers had fewer advantages over refunds and the management of double taxation was stricter. The New Deal represented a significant step forward for this category, especially thanks to the transitional protection until 2033 for historic frontiersmen and the higher deductible for new ones. In addition, the New Agreement

Useful planning tools

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

Key points

Checklist and Transfer Procedure

Before you move to Masciago Primo, follow these basic steps. First of all, make sure you have a written offer from a Ticino company: the employer requests the G Permit from the State Secretariat for Migration (SEM) and the Canton of Ticino. Contact the Municipality of Masciago Primo to verify the change of residence requirements and obtain preliminary clearance. Register with the Registry Office of Masciago Primo with a confirmed residence address. Fill out the registration form as a border worker at the INPS (border worker category), which will assign you a special position code to be communicated to the Swiss employer. Open a Swiss or Italian bank account (at your choice) and communicate the IBAN/BIC details to the employer for the accreditation of the salary. Choose whether to subscribe to Swiss LAMal or stay in the Italian SSN: if you choose LAMal, contact a Ticino insurer (Helsana, CSS, Visana, Concordia) and subscribe before starting the work. Finally, contact an experienced border agent accountant for the 730 declaration and the CE framework.

Annual deadlines and communications

Permit G is valid for up to 5 years and must be renewed before expiry at the SEM. The 730 declaration must be completed by 30 September each year: in the EC framework you declare the Swiss gross income, the taxes already paid in Switzerland and apply for the Italian tax credit. Apply the deductible

Discover Ticino job offers updated daily: 4,000+ positions from Swiss companies hiring cross-border workers.

Frequently Asked Questions

What are the main tax advantages of the New 2024 Agreement for those who live in Masciago Primo and work in Ticino?: From 1 January 2024, historical frontiersmen (already before 17 July 2023) have an exemption of €7,500 per year from Italian taxable income IRPEF, with a transitional regime until 2033. The new frontier workers have €10,000. This exemption significantly reduces the Italian tax base and the total tax burden. The tax at source remains withheld in Switzerland, and the border agent avoids double taxation through the Italian tax credit in the EC framework of declaration 730.
How much do AVS, LPP and insurance contributions cost on the Swiss paycheck?: AVS/AI/IPG are held at 5.3%, AD/AC at 1.1% (cap CHF 148.200), LAINF 0.7–1.5%. The LPP (Pension Fund) varies from 7% to 18% depending on the age of the worker (from 25 years onwards). To these is added the Swiss cantonal/federal source tax. An experienced frontier accountant can simulate the exact net paycheck amount based on your gross salary and personal situation.
Should I join the Swiss LAMal or stay in the Italian health service?: As a G Permit border crossing, you have the right of option. The Swiss LAMal offers extensive coverage with a CHF 300-2,500 annual deductible and can be convenient if the employer covers part of the premium. However, you can stay enrolled in the Italian NHS and claim bilateral reimbursements for care in Switzerland. Consult your employer and an insurer to choose the option that best suits your needs and budget.
What is the complete procedure to become a border worker resident in Masciago Primo?: Apply for the G Permit with your employer in Ticino; the clearance comes from the Municipality of Masciago Primo and the State Secretariat for Migration (SEM). Register in the Masciago Primo registry. Register with INPS as a border worker. Subscribe to a Swiss LAMal (if chosen). Finally, fill in the form 730 every year with the CE framework to declare the Swiss income in Italy and apply for the tax credit.
Do deductibles of €7,500 or €10,000 apply immediately or do they have specific deadlines?: The deductibles are recognised on the Italian taxable income IRPEF in the 730 declaration (EC framework) every year. They must be indicated in the competent form. For historic border crossers, protection is guaranteed from 2024 to 2033. For new frontier workers, the deductible is applicable from the moment they meet the recruitment criteria. The annual filing deadline is September 30.