Where do you pay income tax for a border worker living in Senna Comasco?

Employee income tax is only withheld in Switzerland, at source, by the employer. In Italy, the border worker declares foreign income and uses the tax credit in the EC framework of 730 to avoid double taxation, as provided for by the Convention of 9 December 1976 between Italy and Switzerland.

When did the New Border Arrangement come into force?

The New Agreement on frontier workers, signed on 23 December 2020 in Rome, is in force from 1 January 2024. The Italian ratification took place with Law 83 of 13 June 2023. The text distinguishes between old frontier workers (exemption €7,500, transitional regime until 2033) and new frontier workers (deductible €10,000).

What social contributions are withheld from the Swiss paycheck?

The paycheck of a border worker with a G permit shows: AVS/AI/IPG at 5.3% charged to the employee on the entire salary, AD at 1.1% with a ceiling of CHF 148'200, LAINF between 0.7% and 1.5% depending on the sector, LPP from 7% to 18% by age group from 25 years. Rates are set by federal law and operated by AFC/ESTV.

Can a border worker with a G permit choose Italian health insurance?

Yes, border workers with a G permit have the right of option between the Swiss LAMal and an equivalent private insurance in Italy. The choice must be communicated to the joint institution LAMal within three months of the start of the employment relationship. LAMal is not a health tax, but compulsory health insurance, with adult deductibles from CHF 300 to CHF 2,500.

Senna Comasco and border crossing work in Ticino: a practical guide (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 30 August 2026

Italian-Swiss border near Lake Como with commuters heading to Ticino at dawn

Senna Comasco is just a few kilometres from the Ponte Tresa crossing and Chiasso: connections, taxation and cost of living for border crossers.

Context

In a nutshell

Tax at source only in Switzerland, tax credit in Italy
New Agreement in force from 1 January 2024
Old frontier workers: exemption €7,500, regime 2024–2033
New frontier workers: deductible €10,000

Key facts

What: Italian-Swiss border tax regime
When: New Agreement signed 23/12/2020, effective 1/1/2024
Where: Canton Ticino (Switzerland)
Who: AFC/ESTV (federal), cantonal administrations, INPS, Revenue Agency
Amount: Old frontier exemption €7,500; new deductible €10,000
Reference: Italy-Switzerland double taxation agreement of 9/12/1976
IT ratification: Law 83 of 13/6/2023

Living in Senna Comasco and working in Ticino as a border worker is a concrete scenario for those looking for an Italian residence a few kilometres from the border. The municipality, located in the province of Como, enjoys a strategic position: it is a few kilometres from the Ponte Tresa and Chiasso/Brogeda crossings, two of the most used crossing points by Italian workers who enter the Canton of Ticino every morning.

From a legal point of view, the Italian worker residing in Senna Comasco who is hired by a Swiss employer falls into the category of border workers with a G permit. Switzerland is not a member of the European Union or the EEA, so the movement of people is regulated by specific bilateral agreements between Rome and Bern, and not by European free movement. Is the employer of

Operational details

The most relevant aspect for those considering moving to Senna Comasco concerns the rates applied to the Swiss salary. The Canton of Ticino withholds the tax at source according to its own tables, published by the Federal Tax Administration (AFC/ESTV) at the federal level and then managed by the cantonal tax administrations. To these are added the Swiss compulsory social contributions, which the employer deducts from the paycheck of the border employee as for any other worker in Switzerland.

Social deductions in Switzerland

The following main items appear on the paycheck of a border worker with a G permit, all taken from the gross salary: AVS/AI/IPG at 5.3% paid by the employee, AD (unemployment insurance) at 1.1%, with an annual ceiling of CHF 148'200 on which the contribution is calculated; LAINF between 0.7% and 1.5% according to the branch of activity; LPP (compulsory occupational pension) with rates ranging from 7% to 18% depending on the age group, from 25 years. The withdrawal of the AVS/AI/IPG takes place on the entire salary, without the same ceiling applied to the CEO.

Comparison between old and new frontier workers

The differentiation introduced by the New Agreement of 2024 creates two distinct groups:

Status	Reference period	Benefit
Old border (already before 17/7/2023)	Transitional regime 2024–2033	Exemption up to

Useful planning tools

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

Key points

Before moving to Senna Comasco to work in Ticino, it is advisable to handle the bureaucratic steps in a precise order. The first step is signing the employment contract with the Swiss employer, who will submit the application for a G permit to the cantonal authorities. Without this document, it is not possible to start working across the border.

Step-by-step procedure to become a cross-border worker

Here are the key steps, in chronological order:

1. Obtain the G permit. The Swiss employer submits the application to the cantonal migration office. The Municipality of Senna Comasco will subsequently issue the Italian certificate of residence required for the procedure.

2. Enrol in LAMal or maintain Italian coverage. G permit cross-border workers have a right of option: they can choose either Swiss health insurance or an equivalent private insurance in Italy, notifying the LAMal common institution within three months of the start of the employment relationship.

3. Open a bank account. To receive the salary in Swiss francs, a CHF bank account is recommended, although many Ticino banks offer multi-currency accounts. The CHF/EUR exchange rate directly affects the net amount available.

4. Income tax declaration in Italy. Even though tax is withheld only in Switzerland, the cross-border worker is required to file a tax return in Italy to claim the tax credit under the CE section of the 730 form, thus avoiding double taxation.

5. Verify AVS and LPP contributions. Contributions paid in Switzerland can affect the future pension: Swiss AVS is cumulated with the Italian one according to specific rules, while the LPP generally remains 'frozen' until retirement (except in cases such as purchasing a home or definitively moving to Italy).

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Frequently Asked Questions

Where do you pay income tax for a border worker living in Senna Comasco?: Employee income tax is only withheld in Switzerland, at source, by the employer. In Italy, the border worker declares foreign income and uses the tax credit in the EC framework of 730 to avoid double taxation, as provided for by the Convention of 9 December 1976 between Italy and Switzerland.
When did the New Border Arrangement come into force?: The New Agreement on frontier workers, signed on 23 December 2020 in Rome, is in force from 1 January 2024. The Italian ratification took place with Law 83 of 13 June 2023. The text distinguishes between old frontier workers (exemption €7,500, transitional regime until 2033) and new frontier workers (deductible €10,000).
What social contributions are withheld from the Swiss paycheck?: The paycheck of a border worker with a G permit shows: AVS/AI/IPG at 5.3% charged to the employee on the entire salary, AD at 1.1% with a ceiling of CHF 148'200, LAINF between 0.7% and 1.5% depending on the sector, LPP from 7% to 18% by age group from 25 years. Rates are set by federal law and operated by AFC/ESTV.
Can a border worker with a G permit choose Italian health insurance?: Yes, border workers with a G permit have the right of option between the Swiss LAMal and an equivalent private insurance in Italy. The choice must be communicated to the joint institution LAMal within three months of the start of the employment relationship. LAMal is not a health tax, but compulsory health insurance, with adult deductibles from CHF 300 to CHF 2,500.