If I work in Graubünden as a border worker, do I pay taxes in Italy and Switzerland?

No, avoid double taxation. Tax at source is withheld ONLY in Switzerland by the employer. Italy applies the tax credit automatically in form 730 (EC framework), recognising the Swiss withholding tax already paid. The Italian-Swiss Convention of 9 March 1976 guarantees this mechanism. He declares Swiss income in the Italian 730 and the tax authorities recognise the Swiss withholding tax.

What is the difference between Permit G and Permit B?

The G Permit is for border workers: you reside in Italy (Vione), work in Switzerland (Graubünden), with the right of daily return to Italy. Permit B is for permanent Swiss residents. If you live in Vione and work in Graubünden, apply for Permit G with the cantonal authorities of Graubünden (SEM). The 1976 Convention provides that the canton of Grison is competent for taxation.

What are the tax advantages of the New Frontier Agreement 2024?

The New Agreement, in force from 1 January 2024, guarantees an exemption of €10,000 per year for new frontier workers (hired after 17.7.2023): those incomes are exempt from Italian taxation. Border workers already exempted before 17 July 2023 benefit from €7,500 exemption under a transitional regime 2024–2033. This significantly reduces the overall Italian tax burden. The deductible is automatically applied in the model declaration 730.

Should I choose LAMal Switzerland or stay at INPS?

It depends on your situation. LAMal covers care in Switzerland with adult deductibles from CHF 300-2,500; INPS covers in Italy with autonomous contributions. As a border worker with G Permit, you have the right of option: choose before starting the work. Young/healthy border workers often find LAMal advantageous; those with family members not covered in Switzerland prefer INPS + supplementary insurance. Compare the premiums of 2-3 Swiss insurers (Helsana, Visana, KPT) online before deciding.

How do I declare taxes in Italy if I work in Switzerland as a border worker?

Use form 730 or Unico at the Revenue Agency. Attach the Swiss withholding tax certificate (Quellensteuerbeleg), provided by the employer by February. Declares Swiss gross income; the Revenue Agency automatically applies the Swiss withholding tax credit (CE framework), avoiding double taxation. Check any refunds (reimbursements) provided in the months following the sending of the declaration.

Living in Vione and working in Graubünden: a guide to the frontier

Di Redazione Frontaliere Ticino · Published on 3 September 2026

Alpine Vallecamonica landscape with view towards Graubünden: traditional stone houses, misty mountains, autumn setting.

Frontier Vione-Grisioni: taxation, G permit, source tax, LAMal and insurance. Advantages, disadvantages and practical checklist for the transfer.

Context

In brief

Vione (Lombardy) to Graubünden: legal cross-border route with Permit G
Withholding tax ONLY in Switzerland, no double taxation (1976 Convention)
New Agreement January 2024: €10,000 exemption for new cross-border workers, €7,500 for those before 17.7.2023

Key facts

What: Residence in Vione (Brescia), work in Graubünden, Permit G regime
When: New Cross-Border Agreement effective from 1 January 2024
Where: Vallecamonica borders Italian Switzerland and the canton of Graubünden
Who: Cross-border workers INPS Italy, SEM (Swiss authority), Italian Revenue Agency
Tax: Withholding tax in Switzerland, tax credit in Italy form 730 (CE section)
Exemption: €10,000 annually (new), €7,500 (cross-border workers before 17.7.2023), transitional regime 2024–2033

Living in Vione and working in Graubünden is a cross-border commuting choice increasingly considered by those seeking job opportunities in Switzerland while maintaining roots in the Lombard Vallecamonica. The phenomenon is not new, but with the New Cross-Border Agreement effective from 1 January 2024, the tax rules have been further clarified and simplified. Cross-border workers pay withholding tax exclusively in Switzerland on their employment income, avoiding double taxation mechanisms: the 9 March 1976 Italian-Swiss Convention ensures that Italy automatically recognizes the tax credit through the 730 model (CE section). Those choosing this route must also consider practical aspects beyond taxation: daily commuting, the cost of living in Switzerland, health insurance (LAMal), contributions to AVS and LPP, possible tax refunds.

How the tax regime works

The cross-border worker residing in Vione pays withholding tax in Switzerland directly from the Graubünden employer. Italy recognizes this payment as a tax credit in the 730 model, avoiding double taxation. The December 2020 New Cross-Border Agreement (ratified by Italy with Law 83 of 13 June 2023, effective from 1 January 2024) introduced the exemption: new cross-border workers (hired after 17 July 2023) benefit from €10,000 annually of income exempt from Italian taxation; those who were already cross-border workers before that date maintain €7,500 of exemption in a transitional regime that continues until 2033.

Permit and documentation

The cross-border worker working in Graubünden needs Permit G, issued by the Migration Section (SEM) of the canton of Graubünden. The 1976 Convention establishes that the canton of employment (Graubünden) is the main place of taxation. This normative clarity eliminates jurisdictional conflicts between Italian INPS and Swiss authorities.

Operational details

Cost of living and net income

A Vione-Graubünden cross-border worker faces a significant cost of living gap between Vallecamonica and Switzerland. Although the gross Swiss salary is higher than the Lombard one, expenses in Switzerland (rent, food, transportation, insurance, municipal taxes) are considerably higher. The net advantage of the Swiss income must be calculated net of:

AVS (employee contribution 5.3%)
AI/IPG (annual taxation, variable cantonal percentage)
Canton of Graubünden tax
Possible LPP contributions (professional pension)

A cross-border salary calculator helps compare the gross CH with the net IT after taxes and refunds.

Health insurance (LAMal) and pension

Cross-border workers with Permit G have the right of choice: they can keep the Italian insurance with INPS/INAIL or choose the Swiss LAMal (Federal Health Insurance). The choice must be made before starting work and affects the entire duration of the employment relationship.

Swiss LAMal: covers care in Switzerland with adult deductibles from CHF 300 to CHF 2,500 according to the chosen plan. Premiums vary by age and canton (Graubünden often competitive). Includes benefits in Switzerland and partially abroad.

Italian INPS: covers the cross-border worker in Italy and, with agreements, also in Switzerland. Contributions are managed autonomously by INPS. Less expensive if the cross-border worker qualifies for the favorable regime.

In addition to health insurance, the cross-border worker pays pension contributions: AVS (old-age, disability, survivors' pension) from the first day of work; LPP (mandatory professional pension) from the age of 25, with rates varying by age group (approximately 7–18% of the paycheck).

Advantage and disadvantage scenarios

A young cross-border worker (25–35 years), without dependents, often benefits from the gross Swiss salary and pension accumulation (AVS/LPP). The advantage decreases if:

They have dependents in Italy to support (Swiss income is proportionally lower)
They opt for LAMal with high premiums (e.g., large families)
They face significant commuting costs (gas, Swiss vignette CHF 40/year, parking, car maintenance, highways A2/A9)
They do not qualify for the €10,000 exemption (if a new cross-border worker after 17.7.2023)

Tax refunds and declaration

The Italian cross-border worker declares Swiss income to the Agenzia Entrate using the 730 or Unico form. They attach the Swiss withholding certificate (Quellensteuerbeleg), obtainable from the employer by February. The Agenzia Entrate automatically applies the tax credit for the Swiss withholding (CE section of the 730), avoiding double taxation. If the Italian + Swiss income exceeds certain thresholds, the cross-border worker may receive a refund (tax refund). Verify annually with your CAF or tax advisor.

Useful planning tools

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

Key points

Checklist: step by step

1. Documents and permits (first month)

1. Request a residence certificate from the Municipality of Vione 2. Obtain a work contract or job offer from the Graubünden employer 3. Contact the SEM office of the Graubünden canton (Graubünden Landquart) or local branches for the Permit G application 4. Prepare a valid foreign identity document (passport or Italian ID card) 5. Submit the application with a copy of the contract and residence certificate

2. Tax and financial aspects (first month, before starting)

1. Contact the Tax Agency (competent office for Vallecamonica/Brescia) to align the tax code and cross-border declarations 2. Choose the pension scheme BEFORE starting work:

Stay in INPS: request voluntary AGO management or INAIL integration
Switch to Swiss AVS/LPP: notify the employer, register with the competent Swiss authority

3. Evaluate the cost of LAMal (compare online at least 2-3 Swiss insurers) vs. maintaining INPS 4. Use a cross-border paycheck calculator to simulate gross Graubünden and net Italy after taxes and refunds 5. Consult the cost of living comparator Vione vs. destination Graubünden communes (rent, food, transport, gasoline)

3. Insurance (first month)

1. If you choose LAMal: contact accredited Swiss insurers (e.g., Helsana, Visana, KPT), choose a basic or intermediate plan, activate coverage starting from the first day of work 2. If you stay in INPS: notify the employer of your intention to maintain Italian INPS, integrate with INAIL if required by the type of work 3. Inform the Italian car insurance of the change of residence (circumscription reported on the green card)

4. Commuting and logistics (before starting)

1. Verify the route Vione → Graubünden workplace: distance, available means (car, trains, buses) 2. If you use a private car:

Purchase the Swiss vignette (CHF 40/year, mandatory for highways)
Evaluate daily gasoline costs
Roadside assistance: verify car insurance coverage in Switzerland

3. If you use public transport:

Trenord subscriptions (Lombardy, Brescia-Como-Lecco)
Swiss Railways: RhB (Rhätische Bahn) or SBB for Graubünden routes
Request company subscriptions (often the employer provides or contributes)

5. Annual tax declarations (January-May of the following year)

1. By February: request the withholding certificate (Quellensteuerbeleg) and pay slips from the Swiss employer 2. March-May: submit the 730 form to the Tax Agency attaching the Swiss certificate, bank statements, and any LAMal/INPS documentation 3. The Tax Agency automatically applies the tax credit (quadro CE): no further action required 4. Check for any refunds (rebates) that will be paid in the following months

Next steps

Before deciding to move, access the calculator to simulate the monthly paycheck from Graubünden and the net Italy after taxes and tax refunds. Compare the cost of living between Vione and the main Graubünden communes where you can find work or accommodation. Contact the permits office in the Graubünden canton (tel. +41 81 xxx xxxx or official SEM email) for real processing times of the Permit G application. Finally, follow the INPS or Swiss AVS registration process: the pension choice is often irreversible, so evaluate it carefully before starting.

Frequently Asked Questions

If I work in Graubünden as a border worker, do I pay taxes in Italy and Switzerland?: No, avoid double taxation. Tax at source is withheld ONLY in Switzerland by the employer. Italy applies the tax credit automatically in form 730 (EC framework), recognising the Swiss withholding tax already paid. The Italian-Swiss Convention of 9 March 1976 guarantees this mechanism. He declares Swiss income in the Italian 730 and the tax authorities recognise the Swiss withholding tax.
What is the difference between Permit G and Permit B?: The G Permit is for border workers: you reside in Italy (Vione), work in Switzerland (Graubünden), with the right of daily return to Italy. Permit B is for permanent Swiss residents. If you live in Vione and work in Graubünden, apply for Permit G with the cantonal authorities of Graubünden (SEM). The 1976 Convention provides that the canton of Grison is competent for taxation.
What are the tax advantages of the New Frontier Agreement 2024?: The New Agreement, in force from 1 January 2024, guarantees an exemption of €10,000 per year for new frontier workers (hired after 17.7.2023): those incomes are exempt from Italian taxation. Border workers already exempted before 17 July 2023 benefit from €7,500 exemption under a transitional regime 2024–2033. This significantly reduces the overall Italian tax burden. The deductible is automatically applied in the model declaration 730.
Should I choose LAMal Switzerland or stay at INPS?: It depends on your situation. LAMal covers care in Switzerland with adult deductibles from CHF 300-2,500; INPS covers in Italy with autonomous contributions. As a border worker with G Permit, you have the right of option: choose before starting the work. Young/healthy border workers often find LAMal advantageous; those with family members not covered in Switzerland prefer INPS + supplementary insurance. Compare the premiums of 2-3 Swiss insurers (Helsana, Visana, KPT) online before deciding.
How do I declare taxes in Italy if I work in Switzerland as a border worker?: Use form 730 or Unico at the Revenue Agency. Attach the Swiss withholding tax certificate (Quellensteuerbeleg), provided by the employer by February. Declares Swiss gross income; the Revenue Agency automatically applies the Swiss withholding tax credit (CE framework), avoiding double taxation. Check any refunds (reimbursements) provided in the months following the sending of the declaration.