Can I live in Villette and work in Ticino without G Permit?

No, the G Permit is mandatory for border crossers. Without it it is not legal to work in Switzerland and you incur administrative and tax penalties. Permit G is requested from the Prefecture of Como and is valid for 12 months, renewable annually. The procedure usually takes 1-2 months.

How does the taxation of my salary in Villette work?

Tax at source is ONLY withheld in Switzerland by the employer, not in Italy. To avoid double taxation, report the tax credit in the EC framework of the Italian personal income tax return (form 730 or Income Tax) to the Revenue Agency. The tax exemption depends on the New Agreement: CHF 7,500 (old frontier workers, transitional regime) or CHF 10,000 (new frontier workers). The tax rate in Ticino is about 15-18% (federal + cantonal).

What is the cost of LAMal and who covers it?

LAMal (Swiss Health Insurance) has monthly premiums between CHF 400-600 per adult, with deductibles from CHF 300 to CHF 2,500 per year. The Swiss company covers 50% of the employee premium, reducing the net cost. G-category border workers have the right of option: they can choose LAMal or Italian CMI. Many opt for LAMal for continuity of medical access during the working day in Ticino.

How much net income per month from frontier in Villette?

It depends on the gross CHF salary, cantonal tax rate and AVS/LPP/LAINF contributions. For a gross salary of CHF 4,500 per month (CHF 54,000 per annum), the expected net is about CHF 2,550-2,700 after all withholdings (tax at source ~15-18%, AVS ~5.3%, LPP ~7-10%, AD ~1.1%). Use the site's border tax calculator for an accurate estimate of your situation.

Does the Swiss employer have to check different documents for me as a border worker?

Yes. The Swiss employer must check the valid G Permit of the border worker before hiring and periodically report your situation to the cantonal tax administration of Ticino. In addition, it must withhold the tax at source according to the cantonal rates and pay it to the canton. The company also covers 50% of the LAMal premium. It is the responsibility of the border worker to communicate the annual renewal of the G Permit to the employer.

Can I recover overpaid taxes as a border worker?

Yes, if the Swiss withholding tax was higher than the personal income tax due in Italy, you can request refunds in the Italian tax return (CE framework). The request must be submitted to the Revenue Agency on an ordinary basis or with a consultancy firm. Refunds are usually processed within 1-2 years of filing the return.

Living in Villette and working in Ticino as a border worker (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 1 September 2026

Residential street in a small Como province town at the Ticino border

Living in Villette as a cross-border commuter and working in Ticino: transport, costs and tax advantages. Guide to crossings, AHV regulations, G Permit and administrative deadlines.

Context

In brief

Villette is an ideal border area for those who work in Ticino
Fast transport from the Chiasso and Brogeda passes to Lugano/Mendrisio
Lower housing costs, advantageous cross-border taxation from 2024
Mandatory G permit, AHV/BVG/KG regulations in force from 1 January 2024

Key Facts

Where: Villette, municipality in the province of Como, Lombardy — Ticino border
Who: Cross-border commuters category G under transitional regime or new 2024+ agreement
What: Living in a residential area, working in Ticino
When: New Cross-Border Commuters Agreement in force from 1 January 2024
Permit: Mandatory G permit for cross-border workers
Taxation: Withholding tax only in Switzerland; double taxation avoided via IRPEF credit (EC 730 framework)
Transport: Chiasso/Brogeda passes reached in about 20-40 minutes from Villette

Living in Villette as a cross-border commuter means choosing a quiet residential reality, well connected to the main centers of Ticino through the Chiasso and Brogeda crossings. The small town in the province of Como attracts more and more workers who prefer the lower cost of living compared to Ticino prices, while maintaining direct access to the Swiss labor market.

As of 1 January 2024, the New Cross-Border Commuter Agreement has significantly changed the rules for those who live in Villette and work in Ticino. Cross-border commuters who were already cross-border commuters before 17 July 2023 benefit from a transitional regime with tax exemption of up to CHF 7,500 in income, while new cross-border commuters access a deductible of CHF 10,000. This measure makes the move to Villette even more tax-friendly. In your dichiarazione dei redditi, you will bring the Swiss withholding tax credit back into the EC framework to avoid double taxation.

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Operational details

Concrete border taxation: how the withholding tax works

Those who work in Ticino as cross-border commuters with a G permit are subject to withholding tax only in Switzerland. Italy recognizes the tax credit: the withholding tax paid in Switzerland is reported in the EC framework of the tax return, avoiding double taxation. The tax rate varies by canton and income; in Ticino it is around 15-18% (federal + cantonal).

The tax base discounts the deductibles of the New Agreement: CHF 7,500 for old cross-border commuters (transitional regime 2024-2033) or CHF 10,000 for new ones. Example: an annual salary of CHF 60,000, for an already registered cross-border commuter, is taxed on CHF 52,500. At a rate of 15%, the withholding tax is about CHF 7,875, which becomes a tax credit in the Italian IRPEF return.

Contributions and payroll: AHV, BVG, net calculation

Since 1 January 2024, cross-border commuters category G have been paying AHV/IV contributions of 5.3% in Switzerland (employee share) and BVG occupational pension provision of 7-18% per age group. In addition, unemployment insurance (ALV) is 1.1% up to CHF 148,200, and UVG accident 0.7%-1.5%.

On a gross salary of CHF 4,500 per month, the total withholdings (AHV, ALV, UVG, BVG, withholding tax) amount to around CHF 800-950 per month. The expected monthly net is CHF 2,550-2,700, which varies by canton and family composition. For cross-border commuters from Villette, the net in CHF corresponds to EUR 2,350-2,500 at the average exchange rate (CHF 1 ≈ EUR 0.92-0.96).

Key points

Transfer procedure: step-by-step

Step 1 - Before moving: Check the availability of work in Ticino with a signed offer. Contact the Prefecture of Como for the time to apply for Permit G; usually 1-2 months.

Step 2 - Acquire the G Permit: Apply to the Prefecture accompanied by a Swiss employment contract, declaration from the Swiss employer, identity document, Italian certificate of residence. The G Permit is valid for 12 months and must be renewed every year.

Step 3 - Administrative communications: Once the G Permit has been obtained, the cross-border commuter must notify the change in employment situation to the Italian Revenue Agency (form AA9/12, which notifies INPS). In addition, inform the employer of any changes in residence or family members that affect Swiss AHV/taxation.

Step 4 - Open bank account and currency transfers: Many cross-border commuters from Villette open a Swiss bank account (Ticino) for CHF salary and an Italian one for EUR recurring accounts. The CHF/EUR exchange rate varies daily; it is advisable to monitor it and make transfers when the exchange rate is favorable.

Checklists and annual deadlines

January: Check the update of the G Permit for the current year.
March-April: Italian IRPEF declaration (form 730 or PF Income with CE framework) at the Revenue Agency.
June: Review of health insurance coverage (KVG or CMI).
November-December: Planning of the Swiss third pillar 3a (payment by 31 December for Swiss tax deductibility).

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Frequently Asked Questions

Can I live in Villette and work in Ticino without G Permit?: No, the G Permit is mandatory for border crossers. Without it it is not legal to work in Switzerland and you incur administrative and tax penalties. Permit G is requested from the Prefecture of Como and is valid for 12 months, renewable annually. The procedure usually takes 1-2 months.
How does the taxation of my salary in Villette work?: Tax at source is ONLY withheld in Switzerland by the employer, not in Italy. To avoid double taxation, report the tax credit in the EC framework of the Italian personal income tax return (form 730 or Income Tax) to the Revenue Agency. The tax exemption depends on the New Agreement: CHF 7,500 (old frontier workers, transitional regime) or CHF 10,000 (new frontier workers). The tax rate in Ticino is about 15-18% (federal + cantonal).
What is the cost of LAMal and who covers it?: LAMal (Swiss Health Insurance) has monthly premiums between CHF 400-600 per adult, with deductibles from CHF 300 to CHF 2,500 per year. The Swiss company covers 50% of the employee premium, reducing the net cost. G-category border workers have the right of option: they can choose LAMal or Italian CMI. Many opt for LAMal for continuity of medical access during the working day in Ticino.
How much net income per month from frontier in Villette?: It depends on the gross CHF salary, cantonal tax rate and AVS/LPP/LAINF contributions. For a gross salary of CHF 4,500 per month (CHF 54,000 per annum), the expected net is about CHF 2,550-2,700 after all withholdings (tax at source ~15-18%, AVS ~5.3%, LPP ~7-10%, AD ~1.1%). Use the site's border tax calculator for an accurate estimate of your situation.
Does the Swiss employer have to check different documents for me as a border worker?: Yes. The Swiss employer must check the valid G Permit of the border worker before hiring and periodically report your situation to the cantonal tax administration of Ticino. In addition, it must withhold the tax at source according to the cantonal rates and pay it to the canton. The company also covers 50% of the LAMal premium. It is the responsibility of the border worker to communicate the annual renewal of the G Permit to the employer.
Can I recover overpaid taxes as a border worker?: Yes, if the Swiss withholding tax was higher than the personal income tax due in Italy, you can request refunds in the Italian tax return (CE framework). The request must be submitted to the Revenue Agency on an ordinary basis or with a consultancy firm. Refunds are usually processed within 1-2 years of filing the return.