How is the income of the border worker who lives in Veniano and works in Ticino taxed?

Income from employment is subject to withholding tax directly in Switzerland. Italy shall eliminate double taxation by applying the tax credit through the tax return, specifically by filling in the EC framework of the model 730, in accordance with the provisions of the New Agreement on frontier workers.

What are the deadlines and rules for LAMal health insurance?

Border workers in possession of a G permit have the right of option to choose health coverage between the Swiss (LAMal) and the Italian system. Adult deductibles range from 300 to 2,500 Swiss francs. It is essential to exercise the option within the terms prescribed by current legislation following the established formal procedure.

Which income does the €10,000 limit apply to?

Article 9’s transitional regime applies only to workers who meet the Agreement’s definition and worked in Graubünden, Ticino or Valais between 31 December 2018 and 17 July 2023; covered employment income is taxable exclusively in Switzerland. The ordinary regime applies in other cases, with Italian taxation and credit for Swiss tax where applicable. The €10,000 in Article 4 of Law 83/2023 is only the limit for income referred to in Article 1(175) of Law 147/2013, not a general allowance. [FTA factsheet](https://www.estv.admin.ch/dam/it/sd-web/Zbr5Jb-40aYm/int-laender-it-faktenblatt-faqs-it.pdf) · [Agreement, Article 9](https://www.fedlex.admin.ch/eli/cc/2023/410/en) · [Normattiva, Article 4](https://www.normattiva.it/atto/caricaDettaglioAtto?atto.articolo.numero=4&atto.codiceRedazionale=23G00087&atto.dataPubblicazioneGazzetta=2023-06-30&bloccoAggiornamentoBreadCrumb=true&classica=true&dataVigenza=09%2F09%2F2026&generaTabId=true&tipoDettaglio=singolavigenza&title=lbl.dettaglioAtto).

Living in Veniano and working in Ticino as a border worker

By Redazione Frontaliere Ticino (AI-generated text) · Published on 14 September 2026 · Updated on 31 October 2026

Practical guide for those who live in Veniano and work in Canton Ticino: connections, tax at source, social security and aspects of the transfer.

Context

In brief

Veniano is located in the province of Como and is convenient for Ticino
Frontier workers pay withholding tax in Switzerland
Italy eliminates double taxation with a tax credit
The New Frontier Workers Agreement has been in force since January 1, 2024

Key facts

Where: Veniano (Como), Italy
Work destination: Canton Ticino, Switzerland
Tax agreement: In force since January 1, 2024
Relevant bodies: FTA, Italian Revenue Agency, INPS
Health insurance: LAMal option for frontier workers

Moving to Veniano for those who choose to work in Canton Ticino represents a strategic logistical solution for many commuting professionals. The geographical position in the Como area allows for a careful evaluation of road and highway connections to border crossings, facilitating daily travel to major Ticino economic centers such as Mendrisio, Lugano, and Chiasso. Analyzing travel times and road conditions is essential before planning a change of residence, taking into account the transient traffic that characterizes peak hours along the highway routes.

Logistical aspects and road conditions from the Como area

From the perspective of road connections, those residing in Veniano can easily access the highway network and provincial roads that lead quickly to the border customs posts. Daily commuting requires careful planning of departure times to optimize travel times and avoid the most intense congestion recorded near the main customs crossings during work shift changes. The proximity to customs transit points overall reduces logistical inconvenience compared to other more distant areas, making the Como municipality a particularly sought-after residential base for those who regularly cross the border for professional reasons.

The evaluation of the housing context in Veniano also includes the analysis of the local cost of living compared to salaries earned in Swiss francs. Although the Italian real estate market offers different opportunities compared to Ticino urban centers, it is necessary to carefully weigh fixed expenses related to home management, transportation, and primary services. Frontier workers must carefully consider how their net income is affected by tax and social security deductions applied across the border, comparing them with the purchasing power guaranteed in the Italian territory of residence.

Operational details

The regulatory and fiscal framework governing the status of frontier workers between Italy and Switzerland is governed by the New Agreement on Frontier Workers, which entered into force on 1 January 2024 after its signature on 23 December 2020 and Italian ratification with Law 83 of 13 June 2023. With regard to the taxation of income from employment, the tax at source is withheld directly in Switzerland, while Italy eliminates double taxation through the tax credit mechanism declared in the EC framework of model 730. This method guarantees a clear distribution of the tax levy between the two Contracting States, surpassing the old regimes and offering greater legal certainty to taxpayers.

Differences between old and new frontier workers

For Article 9 of the Agreement, “old frontier workers” are people who met the tax requirements and worked in Graubünden, Ticino or Valais on 17 July 2023 or during the period from 31 December 2018 through 17 July 2023. Article 9 keeps covered employment income taxable exclusively at source in Switzerland; other workers follow the ordinary regime, with ordinary taxation in Italy, a credit for Swiss tax and Swiss withholding at 80% of the ordinary rates. The €10,000 figure in Article 4 of Italian Law No. 83/2023 is only the income limit referred to in Article 1(175) of Law No. 147/2013; it is not a general allowance for new frontier workers. Sources: ESTV factsheet (Italian) · Agreement, Art. 9 · Law No. 83/2023, Art. 4. The €10,000 limit is not a general allowance: Article 4 of Italian Law No. 83/2023 applies it only to the income referred to in Article 1(175) of Law No. 147/2013. This distinction has a direct impact on the calculation of the total taxes due to the Italian Treasury and requires a careful verification of your previous contributory position before making any choice of employment or residence.

On the pension front

Useful planning tools

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

Key points

The management of health coverage is another crucial node for those who choose to settle in Veniano and maintain an occupation in Canton Ticino. Border workers classified with a G permit can exercise the right of option between the Swiss health system through LAMal and the Italian National Health Service. The choice must be weighed by evaluating the applicable deductibles for adults, which usually vary between 300 and 2,500 Swiss francs, and the related benefits guaranteed in the two systems. It is essential to respect the deadlines and formal procedures for communicating your decision to the competent bodies, avoiding penalties or insurance discoveries during the transition period.

Operating procedure and calculation tools

Before finalizing the transfer to Veniano and hiring in Ticino, it is advisable to use financial simulation tools to accurately estimate the overall economic impact on the paycheck and family budget. The use of special digital tools allows the net salary to be calculated transparently, taking into account cantonal and federal withholding taxes administered by the Federal Tax Administration (AFC/ESTV) and the provisions established by federal and cantonal laws. To deepen the economic planning and check all the updated salary parameters, it is advisable to consult the calcolatore fiscale

Frequently Asked Questions

How is the income of the border worker who lives in Veniano and works in Ticino taxed?: Income from employment is subject to withholding tax directly in Switzerland. Italy shall eliminate double taxation by applying the tax credit through the tax return, specifically by filling in the EC framework of the model 730, in accordance with the provisions of the New Agreement on frontier workers.
What are the deadlines and rules for LAMal health insurance?: Border workers in possession of a G permit have the right of option to choose health coverage between the Swiss (LAMal) and the Italian system. Adult deductibles range from 300 to 2,500 Swiss francs. It is essential to exercise the option within the terms prescribed by current legislation following the established formal procedure.
Which income does the €10,000 limit apply to?: Article 9’s transitional regime applies only to workers who meet the Agreement’s definition and worked in Graubünden, Ticino or Valais between 31 December 2018 and 17 July 2023; covered employment income is taxable exclusively in Switzerland. The ordinary regime applies in other cases, with Italian taxation and credit for Swiss tax where applicable. The €10,000 in Article 4 of Law 83/2023 is only the limit for income referred to in Article 1(175) of Law 147/2013, not a general allowance. FTA factsheet · Agreement, Article 9 · Normattiva, Article 4.