Which deductible applies to new frontier workers?

For new frontier workers, i.e. those who started working on or after 1 January 2024, the expected tax exemption is 10,000 euros. This amount is deductible from the total income for taxation purposes in Italy, in accordance with the provisions of the new tax agreement between Italy and Switzerland ratified in 2023.

How do you avoid double taxation?

Double taxation is avoided through the tax credit mechanism. The frontier worker, taxed at source in Switzerland, can deduct the taxes paid in Swiss territory from the gross tax due in Italy, correctly completing the EC framework of the tax return (form 730), in accordance with the Convention against double taxation of 9 December 1976.

What does the social withholding on the Swiss paycheck include?

The paycheck of the border worker in Switzerland compulsorily includes AVS/AI/IPG contributions (5.3% borne by the employee), AD/AC unemployment insurance (1.1%), LAINF accident insurance (0.7-1.5%) and LPP occupational pension contributions, which vary from 7% to 18% based on the age of the worker, starting from the age of 25.

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

Di Redazione Frontaliere Ticino · Published on 22 August 2026

Panoramic view of the Swiss Alps towards Grisons

Operational guide for border workers: taxation, new agreement and practical aspects of work in the Canton of Graubünden.

Context

In a nutshell

New Frontier Agreement in force from 1 January 2024.
Taxation at source applied exclusively in Swiss territory.
Tax credit in Italy to avoid double taxation.
Tax exemption of 10,000 euros for new frontier workers.

Key facts

What: New Frontier Agreement
When: Effective January 1, 2024
Where: Italy-Switzerland working relations
Who: Federal Tax Administration (FTA)
Amount: Deductible 10,000 euros for new frontier workers
Date: Double taxation agreement 9 December 1976

Moving to Sonico to undertake a job in Switzerland, specifically in the Canton of Graubünden, requires knowledge of the rules governing border status. The current regulatory framework is defined by the new agreement signed on 23 December 2020, ratified in Italy with Law 83 of 13 June 2023, and fully entered into force on 1 January 2024. This regulatory system replaces the previous regime, while maintaining specific protections for those who were already border workers before 17 July 2023, the date that marks the watershed for the application of the transitional regime 2024–2033, which includes an exemption of 7,500 euros.

Tax discipline

Cross-border taxation is based on the principle of taxation at source, which takes place exclusively in Switzerland. This modality, defined by the Double Taxation Convention of 9 December 1976,

Operational details

Analyzing the condition of those who live in Sonico and work in Graubünden implies carefully considering the mandatory social deductions that make up the Swiss paycheck. The Swiss social security system provides for the payment of AVS/AI/IPG contributions, which for the employee amount to 5.3%. To these is added unemployment insurance (AD/AC) equal to 1.1%, calculated on a maximum salary ceiling of CHF 148,200. Worker protection is complemented by the LAINF, with rates varying between 0.7% and 1.5%, and by the second pillar (LPP), the occupational pension that provides contributions between 7% and 18% based on age, with an obligation to pay from the age of 25.

Health management and tax burdens

With regard to health care, the frontalier working in Switzerland must confront the right of option between the Italian health system and LAMal, the Swiss compulsory health insurance. The choice must be considered, considering that the allowances for adults vary between CHF 300 and CHF 2,500. This is not a 'health tax', but a private insurance system operated according to federal rules. On the Italian tax side, if the income produced in Switzerland exceeds the deductibles provided for (10,000 euros for new border workers), the Italian IRPEF rates apply: 23% up to 28,000 euros, 35% for the range between 28,001 and 50,000 euros, and 43% for the portion exceeding

Useful tools for your case

To verify your within/over 20 km tax scenario, use the net salary calculator and the tax return guide.

Key points

Career planning requires a rigorous procedure. The first step is the verification of the correct type of permit, in this case the G permit, which authorizes the Italian citizen residing in Sonico to carry out an employment activity in the territory of the Canton of Graubünden. Once the contract has been obtained, the worker must proceed with registration with the competent authorities for the regularization of the position. It is essential to keep all the documentation relating to the payments made in Switzerland, as they will be necessary when filling out the Italian tax return to assert the tax credit provided for by the double taxation convention. The management of cash flows between the Swiss currency (CHF) and the euro (EUR) is another operational aspect that requires attention, especially for the planning of domestic fixed expenses.

Support Tools

To optimize the management of your finances, it is advisable to regularly use professional simulation tools. The understanding of the monthly net, net of taxes at source and social security contributions, is facilitated by the use of the calcolatore fiscale, which allows you to accurately estimate the impact of Swiss withholdings and any IRPEF additions due in Italy. In addition to the salary simulation, it is useful to periodically consult the guides relating to the terzo pilastro for those who wish to integrate the

Frequently Asked Questions

Which deductible applies to new frontier workers?: For new frontier workers, i.e. those who started working on or after 1 January 2024, the expected tax exemption is 10,000 euros. This amount is deductible from the total income for taxation purposes in Italy, in accordance with the provisions of the new tax agreement between Italy and Switzerland ratified in 2023.
How do you avoid double taxation?: Double taxation is avoided through the tax credit mechanism. The frontier worker, taxed at source in Switzerland, can deduct the taxes paid in Swiss territory from the gross tax due in Italy, correctly completing the EC framework of the tax return (form 730), in accordance with the Convention against double taxation of 9 December 1976.
What does the social withholding on the Swiss paycheck include?: The paycheck of the border worker in Switzerland compulsorily includes AVS/AI/IPG contributions (5.3% borne by the employee), AD/AC unemployment insurance (1.1%), LAINF accident insurance (0.7-1.5%) and LPP occupational pension contributions, which vary from 7% to 18% based on the age of the worker, starting from the age of 25.