Can I live in Mandello del Lario and work as a border worker in Ticino?

Yes. Mandello del Lario is located in the province of Lecco, in a border area with Ticino, so it falls within the criteria to apply for a permit G. However, you must obtain a job offer from a Ticino company and submit the application for a permit to the Population Office of the Province of Lecco in coordination with the Swiss SEM. The permit is valid for one year and is renewable.

How much is the New Frontier Agreement deductible in 2024?

For new frontier workers (who have applied since 17 July 2023), the exemption is €10,000 per year on taxable income. For old border crossers (already holders of G permit before 17 July 2023), the exemption is €7,500 per year, maintained until 2033. This reduces the Swiss source tax calculated on the portion of income beyond the deductible.

Do I pay taxes in both Switzerland and Italy?

Income tax at source is ONLY withheld in Switzerland. Italy does not withhold additional taxes on Swiss income, under the Double Taxation Convention signed on 9 December 1976. Italy recognises the tax credit in form 730 (EC framework). However, you pay INPS social security contributions in Italy in addition to the Swiss AVS/LPP.

How much do social security contributions cost in Switzerland?

The employer pays 5.3% of the gross salary for the AVS (old age insurance). From LPP (occupational pension) from the age of 25: 7%-18% depending on age. The accident insurance (LAINF) is about 0.7%-1.5%. The frontier also contributes to the Italian INPS at 9.19%, but the New Agreement limits double payment.

What health insurance should I take out in Mandello as a border worker?

You must enroll in a LAMal (Swiss health insurance) with an insurer operating in Ticino before starting work. The deductible varies from CHF 300 to CHF 2,500 per year. LAMal covers health services in Ticino and Italy for emergencies through bilateral agreements. Choose the deductible and plan that best suits your personal situation.

Mandello del Lario: 2024 Ticino border guide (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 2 September 2026

Panoramic view of Lake Lugano from Swiss Alpine residential area with Italian shoreline in the background.

Mandello del Lario in Lecco: how to live and work as a border worker in Ticino. Permit G, tax at source, deductible 2024, AVS/LAMal.

Context

In brief

Permit G: Italian residence, work in Ticino (within 30 km of the border).
New Cross-Border Workers Agreement: effective from January 1, 2024 for new cross-border workers.
2024 Exemption: €10,000 (new) and €7,500 (old cross-border workers until 2033).
Taxed in Switzerland, double taxation avoided with Italian tax credit.

Key facts

What: Cross-border worker residing in Italy and employed in Ticino
When: From January 1, 2024 (New Cross-Border Workers Agreement)
Where: Mandello del Lario (Lecco) and Canton Ticino
Who: Cross-border workers admitted with permit G
Exemption: €10,000 annually (new), €7,500 (old until 2033)

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The New Cross-Border Workers Agreement, signed on December 23, 2020 and ratified by Italy through Law 83 of June 13, 2023, came into force on January 1, 2024. For those residing in Mandello del Lario and working in Ticino, this agreement substantially transforms the tax and contributory regime.

Tax advantages: exemption and exemptions

Starting from 2024, new cross-border workers (those who applied for permit G from July 17, 2023 onwards) benefit from an annual exemption of €10,000 on taxable income. This means that the first €10,000 of earnings in Ticino are not subject to Swiss withholding tax.

Old cross-border workers (already holders of permit G before July 17, 2023) retain a more advantageous exemption of €7,500 annually and keep this benefit until December 31, 2033, for a transitional regime that protects those already engaged in cross-border work.

For example, a new cross-border worker with an annual gross income of €45,000 in Ticino will have the withholding tax calculated on €35,000 (45 minus 10 of exemption), not on €45,000. This significantly reduces the Swiss tax burden from the first year.

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Operational details

What changes concretely for the cross-border worker from 2024

The New Cross-Border Agreement is a step forward for those who live in Mandello and work in Ticino. Before 2024, a cross-border worker with an annual income of €45,000 in Ticino was subject to withholding tax on the entire amount. From 2024, the exemption of €10,000 (for new cross-border workers) reduces the taxable amount to €35,000, immediately decreasing the Swiss tax burden. You can check your net monthly income with the salary calculator.

Pension contributions: AVS, LPP and pillars

The cross-border worker from Mandello pays pension contributions in Switzerland according to the Swiss three-pillar system. AVS (old-age and survivors' insurance): the employer pays 5.3% of the gross salary as an employee contribution. The cross-border worker accumulates credits towards the Swiss pension, regardless of nationality.

LPP (occupational pension): from the age of 25, the employer pays for the LPP (second pillar) a contribution ranging from 7% to 18% depending on age. It is a form of pension savings, different from the Italian INPS.

Double payment: the cross-border worker also pays INPS contributions in Italy at 9.19% on the amount that does not exceed the exemption limits. The New Agreement limits this double contribution for new cross-border workers. Learn more about the pension system.

LAMal: health insurance

The cross-border worker must subscribe to a health insurance (LAMal) with a Swiss insurer. Deductibles range from CHF 300 to CHF 2,500 per calendar year. A cross-border worker with a low deductible pays higher premiums, while one with a high deductible pays less. LAMal covers healthcare services in Ticino and, through bilateral agreements, also in Italy for emergencies.

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Key points

Next steps: from Mandello to work in Ticino

If you are considering moving from Mandello del Lario to work in Ticino, these are the concrete steps that guide the process.

Pre-move checklist

Months 1-2: Research and offer — Consult job search portals that publish positions in Ticino. Identify the company and obtain a written job offer. Verify the proposed gross salary and the sector (some sectors have different contributions).

Month 3: G permit application — Contact the Population Office of the Province of Lecco (your place of residence in Mandello). Fill out the G permit application form together with the Ticino company. Provide a copy of the job offer and your personal data (passport, Italian tax code). Submit the application coordinating with the company and the SEM.

Month 4: SEM authorization — The SEM examines the application and decides (usually in 4-6 weeks). If approved, the SEM issues the G permit and communicates it to the company and to you. The permit is valid for one year and is renewable.

Month 5: Health insurance — Register with a Swiss insurer for LAMal before starting work. Choose the deductible and coverage plan. Receive the insurance card.

Month 6: First day of work — Present identity documents, Italian tax code, G permit, and health insurance number. The employer will initiate procedures for registration with AVS/LPP/Swiss accident insurance. You will receive the first pay slip with withholding tax, AVS, LPP, and INPS contributions.

Essential documents

For each step of the procedure, keep handy: valid Italian passport or identity document, Italian tax code, job offer signed by the Ticino company, proof of residence in Mandello (utility bill, rental/ownership contract), certificate of registration with Italian INPS (optional but recommended).

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Frequently Asked Questions

Can I live in Mandello del Lario and work as a border worker in Ticino?: Yes. Mandello del Lario is located in the province of Lecco, in a border area with Ticino, so it falls within the criteria to apply for a permit G. However, you must obtain a job offer from a Ticino company and submit the application for a permit to the Population Office of the Province of Lecco in coordination with the Swiss SEM. The permit is valid for one year and is renewable.
How much is the New Frontier Agreement deductible in 2024?: For new frontier workers (who have applied since 17 July 2023), the exemption is €10,000 per year on taxable income. For old border crossers (already holders of G permit before 17 July 2023), the exemption is €7,500 per year, maintained until 2033. This reduces the Swiss source tax calculated on the portion of income beyond the deductible.
Do I pay taxes in both Switzerland and Italy?: Income tax at source is ONLY withheld in Switzerland. Italy does not withhold additional taxes on Swiss income, under the Double Taxation Convention signed on 9 December 1976. Italy recognises the tax credit in form 730 (EC framework). However, you pay INPS social security contributions in Italy in addition to the Swiss AVS/LPP.
How much do social security contributions cost in Switzerland?: The employer pays 5.3% of the gross salary for the AVS (old age insurance). From LPP (occupational pension) from the age of 25: 7%-18% depending on age. The accident insurance (LAINF) is about 0.7%-1.5%. The frontier also contributes to the Italian INPS at 9.19%, but the New Agreement limits double payment.
What health insurance should I take out in Mandello as a border worker?: You must enroll in a LAMal (Swiss health insurance) with an insurer operating in Ticino before starting work. The deductible varies from CHF 300 to CHF 2,500 per year. LAMal covers health services in Ticino and Italy for emergencies through bilateral agreements. Choose the deductible and plan that best suits your personal situation.