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 December 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 (Grisons), 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 (cross-border guide)

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 Grisons: 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 Grisons, Permit G regime
When: New Cross-Border Agreement effective from 1 January 2024
Where: Vallecamonica borders Italian Switzerland and the canton of Grisons
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 Grisons 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 December 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.

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Operational details

Cost of living and net income

A Vione-Grigioni 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 Grisons 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 (Grigioni 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).

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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 Grisons employer 3. Contact the SEM office of the Grisons 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 Grisons and net Italy after taxes and refunds 5. Consult the cost of living comparator Vione vs. destination Grisons 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 → Grisons workplace: distance, available means (car, trains, buses) 2. If you use a private car:

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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 December 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 (Grisons), 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.