How is the income of a border worker living in Oggebbio and working in Ticino taxed?

Income from employment is subject to a tax at source withheld directly in Switzerland. Italy eliminates double taxation by applying a tax credit through the compilation of the EC framework of model 730, according to the provisions of the New Agreement in force from 1 January 2024.

What are the differences between old and new frontier workers for the tax exemption?

Old border workers, i.e. those who worked in Ticino before 17 July 2023, benefit from a transitional regime valid until 2033 with an exemption of 7,500 euros. The new frontier workers, on the other hand, enjoy an exemption exemption set at 10,000 euros.

How does LAMal health coverage work for those residing in Oggebbio?

Border workers in possession of the G permit have the right of option between the Swiss and Italian health systems. By choosing LAMal (health insurance), adults can select deductibles between 300 and 2,500 Swiss francs, thus managing their cross-border medical coverage.

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

Di Redazione Frontaliere Ticino · Published on 18 August 2026

View of Oggebbio on Lake Maggiore near the Ticino border

Practical guide to move to Oggebbio and become a border worker in Ticino: connections, tax at source, costs and new agreement.

Context

In a nutshell

Residence in Oggebbio and work in Ticino as a border worker
Withholding tax withheld in Switzerland with tax credit in Italy
Rules of the New Agreement entered into force on 1 January 2024
Management of commuting along the shore of Lake Maggiore

Key facts

What: Cross-border CH-IT relocation and work
When: Legislation in force from 1 January 2024
Where: Oggebbio and Canton Ticino
Who: Frontier workers and tax administrations
Amount: Exemption exemption for new frontier workers equal to 10,000 euros

The municipality of Oggebbio, located on the picturesque Piedmontese shore of Lake Maggiore, is a strategic residential choice for those who intend to work in the nearby Canton of Ticino. The geographical position makes it possible to evaluate the transfer in a landscape context of strong attraction, while maintaining a logistical proximity to the border crossings that lead to the Ticino economic centres such as Locarno, Bellinzona and Lugano. Many workers choose this area to combine the quality of life on the lake with the employment opportunities offered by the Swiss market. For those who move daily, it is essential to understand the complex regulatory architecture that regulates border worker status, especially after the entry into force of the updated regulatory framework.

Regulatory aspects of the new agreement

The framework for workers residing in Oggebbio and

Operational details

The transfer to Oggebbio requires a careful analysis of road connections and daily travel times to Ticino. Roads along the state road that runs along Lake Maggiore require planning during peak hours, especially to reach the main customs crossings and continue towards the places of use. From the social security and insurance point of view, the frontier worker must face the mandatory contributions provided for by the Swiss legal system. The paycheck shows the deductions for the AVS/AI/IPG set at 5.3% for the employee share, the AD/AC unemployment insurance at 1.1% calculated up to the maximum of 148,200 Swiss francs, the LAINF accident coverage between 0.7% and 1.5%, and the LPP occupational pension payments ranging from 7% to 18% based on age groups from 25 years.

Healthcare and assistance with LAMal

A central chapter for those who live in Oggebbio and work in Ticino concerns health coverage. Border workers classified as category G exercise the right of option between the Swiss and Italian health systems, often opting for LAMal (health insurance), which provides exemptions for adults between 300 and 2,500 Swiss francs. This choice directly affects the fixed monthly costs of family management and requires a comparative evaluation with respect to the benefits offered in the two States.

Useful planning tools

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

Key points

Before formalising the transfer of residence to Oggebbio and the start of work in Ticino, it is advisable to follow a structured procedure to verify any bureaucratic and tax compliance. First, you need to analyze your income and contribution position using the simulation tools available online. Subsequently, it is advisable to check the requirements relating to the G work permit, managed by the competent authorities in migration matters such as the State Secretariat for Migration (SEM), and plan the opening of a bank account suitable for the management of the currency exchange between Swiss francs and euros.

Deadlines and operational tools

The management of the tax return in Italy requires particular attention to the correct indication of the income received in Switzerland within the tax forms, avoiding errors in the determination of the tax credit. To accurately calculate the impact of tax and contribution deductions on monthly pay, you can use the calcolatore dedicated to border workers Ticino, a fundamental tool to estimate actual net income before facing the transfer to Oggebbio.

Frequently Asked Questions

How is the income of a border worker living in Oggebbio and working in Ticino taxed?: Income from employment is subject to a tax at source withheld directly in Switzerland. Italy eliminates double taxation by applying a tax credit through the compilation of the EC framework of model 730, according to the provisions of the New Agreement in force from 1 January 2024.
What are the differences between old and new frontier workers for the tax exemption?: Old border workers, i.e. those who worked in Ticino before 17 July 2023, benefit from a transitional regime valid until 2033 with an exemption of 7,500 euros. The new frontier workers, on the other hand, enjoy an exemption exemption set at 10,000 euros.
How does LAMal health coverage work for those residing in Oggebbio?: Border workers in possession of the G permit have the right of option between the Swiss and Italian health systems. By choosing LAMal (health insurance), adults can select deductibles between 300 and 2,500 Swiss francs, thus managing their cross-border medical coverage.