Living in Samolaco and working in Graubünden as a border worker (cross-border guide)

Context

In a nutshell

• The New Frontier Agreement was signed on 23 December 2020.
• Switzerland and Italy signed the Double Taxation Agreement on 9 December 1976.
• Frontier workers have the right of option for LAMal.

Key facts

• What: The New Frontier Agreement.
• When: 23 December 2020.
• Where: Switzerland and Italy.
• Who: Frontiersmen.
• Amount: €10,000 for the deductible.

The New Frontier Agreement was signed on 23 December 2020 and will enter into force on 1 January 2024. Switzerland and Italy signed the Double Taxation Convention on 9 December 1976. Border workers have the right of option for the LAMal and can benefit from the deductible of €10,000.

Living in Samolaco and working in Graubünden as a border worker

Samolaco, a municipality of 1,133 inhabitants, located in the province of Como, is one of the most popular locations for border workers working in Graubünden. Its geographical position, in fact, allows you to easily reach Switzerland, just 5 km away.

The LAMal (Federal Social Health Insurance Act) is one of the options available to border workers. This law provides for frontier workers to be insured against sickness and infirmity, as if they were residents of Switzerland. Border workers can choose to join LAMal, which offers broader coverage than normal Italian health insurance.

The deductible of €10,000 is a fixed amount that border crossers

Operational details

As a border worker, living in Samolaco and working in Graubünden can be a unique and challenging experience. For example, you need to be aware of the taxation and permits required to work in Switzerland. In addition, you need to consider the daily life and opportunities offered by the place of residence.

Samolaco is a municipality of 1,400 inhabitants located in the Lakes region, in the province of Como. The strategic position of the municipality, close to the Swiss border, offers numerous opportunities for those who want to work in Graubünden. In addition, the presence of a train station and an airport a few kilometers away makes it easy to travel to Switzerland and Italy.

To work in Graubünden, you must be in possession of a residence permit L (work) or a residence permit B (business). Residence permit L requires a minimum salary of CHF 4,500 per month, while residence permit B requires a capital of at least CHF 100,000.

Also, you need to be aware of taxation in Switzerland. Switzerland is a country known for its strict taxation, so it's important to consult a tax advisor to understand the taxes you have to pay. In particular, you need to consider income tax (IR) and value added tax (VAT).

📊 Here's an example of how taxation can affect your daily life:

• If you earn 5,000 CHF per month, your IR will be around 1,500 CHF per month.
• If you spend 2,000 CHF per month on your life

Useful tools to protect your net income

To reduce FX leakage, compare CHF-EUR exchange options and banks for cross-border workers.

Key points

If you are a border worker working in Graubünden and residing in Samolak, you should be aware of your tax responsibilities and the permits you need to work in Switzerland. You also have to consider the daily life and opportunities offered by the place of residence.

Everyday life in Samolaco

Samolaco is a municipality in the district of Chiasso, located in the Ticino region of Switzerland. The city offers a good quality of life, with a population of about 2,500. The strategic position of Samolaco allows you to easily reach the main cities of Ticino, such as Lugano and Bellinzona, as well as the Italian cities of Como and Milan.

Permits required to work in Switzerland

To work in Switzerland as a border worker, you must have a residence permit B, which allows you to work in Switzerland. To obtain this permit, you must meet certain conditions, such as having an employment contract with a Swiss employer and having demonstrated that you have sufficient knowledge of the German or Italian language.

Taxation for borders

Border taxation in Switzerland is regulated by the Federal Act of 8 October 1992 on the taxation of border income. According to this law, borders working in Switzerland and residing in Italy are taxed in Switzerland on their income from work in Switzerland. However, they may be exempt from taxation in Switzerland if their earned income in Switzerland is less than

Check tax deadlines for cross-border workers: returns, Swiss declarations, rebates — all dates in one interactive calendar.