What is the difference between Permit G and Permit B for those living in Paisco Loveno?

The G Permit is for cross-border workers who reside in Italy and work daily in Switzerland; it allows daily commuting without the obligation of Swiss residence. Permit B is for Swiss residents. If you live in Paisco Loveno and work in Grisons, you need the G Permit.

How do I avoid double taxation between Italy and Switzerland?

The Italian-Swiss Convention of 9 December 1976 provides that the tax at source is to be withheld ONLY in Switzerland. In Italy, declare income on Form 730, enter the Swiss withholding tax in the EC framework, and get a tax credit that makes up the difference with the Italian personal income tax.

I am a new frontier worker from Paisco Loveno: what are the benefits of the New 2024 Agreement?

From 1 January 2024, you are entitled to an exemption of €10,000 per annum from employee income. If you were a border worker before 17 July 2023, the exemption is €7,500 until the end of 2033. These amounts reduce the tax base in both Switzerland and Italy.

LAMal or INPS: which health insurance should I choose?

LAMal (Swiss Health Insurance) is mandatory if you work in Switzerland. As a border crossing, you have the option to stay in the Italian INPS/SSN system — check with your local INPS for exact conditions. The choice depends on costs, coverage, and your tax history.

Do I need to renew the G Leave every year?

Permit G has deadlines set by the Swiss (cantonal/federal) authorities. Check with the SEM (Secretariat of State for Migration) or with the cantonal administration of Grison the renewal times. The employer typically acts as an intermediary for the practice.

Paisco Loveno-Grisioni: border guide, taxes, permits (cross-border guide)

Di Marco Ferrari · Published on 25 August 2026

Mountain road towards Grisons at the Swiss-Italian border, Alpine village views

Working in Grisons from Paisco Loveno: G Permit, withholding tax, €10,000 exemption, LAMal, tax credit and procedure from 2024.

Context

In a nutshell

G Permit for border workers from Italy to Switzerland (Graubünden)
Tax at source withheld ONLY in Switzerland from 1 January 2024
Exemption €7,500 (previous frontier workers) or €10,000 (new frontier workers)
Mandatory LAMal; option right to stay in INPS

Key facts

What: Work from Paisco Loveno (Lombardy, Italy) to Grisons (Switzerland)
When: New Frontier Agreement in force from 1 January 2024
Where: Paisco Loveno Southern ↔ Graubünden
Tax: Swiss withholding tax; Italian tax credit (EC framework, 730)
Exemption: €7,500 (pre-July 2023) or €10,000 (new) per year
Permit: Group G; LAMal option right towards INPS
Convention: Double taxation agreement of 9 December 1976

A border worker who resides in Paisco Loveno in Lombardy and works in Graubünden follows the same tax and insurance rules as Italy-Switzerland border workers. On 1 January 2024, the New Frontier Agreement entered into force, signed on 23 December 2020 and ratified by Italy with Law 83 of 13 June 2023. This legislation redefines the tax rates at source for employees who reside in Italy and work in Switzerland, including Graubünden.

The withholding tax takes place EXCLUSIVELY in Switzerland, while Italy recognises the tax credit through the EC framework of the tax return (form 730). This mechanism avoids double taxation, in line with the Convention

Operational details

Taxation of the Paisco Loveno-Grisons border crossing

The tax structure for those who live in Paisco Loveno and work in Graubünden is divided into two systems: the Swiss withholding tax and the Italian tax credit. Since Paisco Loveno is in Lombardy, the obligations are managed by the Italian Revenue Agency and by the Grison/Swiss Federal Tax Authorities (AFC/ESTV).

In Switzerland, the employer withholds the tax at source from the gross salary. Federal and cantonal (Graubünden) rates are set by federal law and administered by the AFC (Federal Tax Administration) and the Graubünden cantonal administration. To these are added the mandatory social contributions: AVS/AI/IPG at 5.3% borne by the employee, unemployment insurance (AD) and accident insurance (AC) about 1.1% with a ceiling of CHF 148'200, LAINF 0.7-1.5%, and LPP (pension fund) 7–18% according to age group (from 25 years).

In Italy, the tax return (form 730) includes the CE framework, where you enter the source tax paid in Switzerland as a credit. The Revenue Agency calculates the Italian personal income tax (23% up to €28'000; 35% €28' 001-50 '000; 43% over €50'000) and, if the Swiss tax is higher, the credit covers the difference.

Comparison: Old vs New Agreement

Appearance	Previous Regime	New 2024+ Agreement
Income exemption (border crossers pre-17/7/2023)

Key points

Practical Guide: What to Do Before Moving to Paisco Loveno

If you decide to live in Paisco Loveno and work in the Grisons, follow these concrete steps.

1. Registration and Permit G: Register your residence with the Municipality of Paisco Loveno. Request the Permit G from the Grisons cantonal or Swiss Federal Migration Authority (SEM) through your Grisons employer. The Permit G allows daily commuting between Italy and Switzerland for work purposes without the obligation of Swiss residence.

2. INPS Registration and Contribution Payments: Inform your Grisons employer of your INPS registration number. Your employer will pay AVS/AI/IPG/AD/AC/LAINF contributions to the Swiss authorities. You will receive a certificate of withholding at source for the Italian 730 declaration.

3. Health Insurance (LAMal): Choose a Swiss health insurance company accredited in the Grisons and sign a LAMal policy. Adult deductibles range from CHF 300 to CHF 2,500 per year depending on coverage. Evaluate your option to switch to the Italian SSN (INPS) by checking with the local INPS.

4. Italian Tax Declaration (Model 730): Complete the 730 with the Italian Revenue Agency. Declare your Swiss dependent work income in the D section and the Swiss withholding tax in the CE section. The tax credit automatically compensates the difference between Swiss tax and IRPEF Italian tax.

5. Transitional Regime Monitoring (2024–2033): If you were a frontier worker before July 17, 2023, you are entitled to an exemption of €7,500 per year until the end of 2033. Document your historical condition with the Italian Revenue Agency. Renew your Permit G according to the deadlines communicated by the Swiss authorities.

…

Frequently Asked Questions

What is the difference between Permit G and Permit B for those living in Paisco Loveno?: The G Permit is for cross-border workers who reside in Italy and work daily in Switzerland; it allows daily commuting without the obligation of Swiss residence. Permit B is for Swiss residents. If you live in Paisco Loveno and work in Grisons, you need the G Permit.
How do I avoid double taxation between Italy and Switzerland?: The Italian-Swiss Convention of 9 December 1976 provides that the tax at source is to be withheld ONLY in Switzerland. In Italy, declare income on Form 730, enter the Swiss withholding tax in the EC framework, and get a tax credit that makes up the difference with the Italian personal income tax.
I am a new frontier worker from Paisco Loveno: what are the benefits of the New 2024 Agreement?: From 1 January 2024, you are entitled to an exemption of €10,000 per annum from employee income. If you were a border worker before 17 July 2023, the exemption is €7,500 until the end of 2033. These amounts reduce the tax base in both Switzerland and Italy.
LAMal or INPS: which health insurance should I choose?: LAMal (Swiss Health Insurance) is mandatory if you work in Switzerland. As a border crossing, you have the option to stay in the Italian INPS/SSN system — check with your local INPS for exact conditions. The choice depends on costs, coverage, and your tax history.
Do I need to renew the G Leave every year?: Permit G has deadlines set by the Swiss (cantonal/federal) authorities. Check with the SEM (Secretariat of State for Migration) or with the cantonal administration of Grison the renewal times. The employer typically acts as an intermediary for the practice.