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

Context

In a nutshell

• The new border agreement was signed on 23 December 2020. - It provides new rules for border workers working in Ticino. - The transitional regime for old frontier workers has been extended from 2024 to 2033.

Key facts

• What: New border agreement. - When: Signed on 23 December 2020. - Where: Ticino. - Who: Frontalieri. - Amount: None specified.

The new law provides that border workers working in Ticino will be subject to a deductible of 10,000 Swiss francs.

Details

• The allowance of 10,000 Swiss francs applies to all frontier workers working in Ticino, regardless of their nationality. - Border workers working in Ticino will have to pay a monthly contribution of 150 Swiss francs for each month of work. - The monthly contribution of 150 Swiss francs will be used to finance public services and infrastructure in Ticino. - Border workers working in Ticino may request the reimbursement of the monthly contribution of 150 Swiss francs if they have not worked for at least 30 days in the month. - The monthly contribution of CHF 150 does not apply to border workers working in Ticino for less than 6 months.

Concrete examples

• A border worker working in Lugano for 12 months will have to pay a monthly contribution of 150 Swiss francs for each month of work, for a total of 1,800 Swiss francs per year. - A frontier worker working in Bellinzona for 6

Operational details

On 1 January 2024, Italy and Switzerland ratified a new border agreement, which provides for substantial changes for border workers working in Ticino. Among the most significant innovations, a deductible of 10,000 Swiss francs, which exempts frontier workers from tax at source in Switzerland.

This means that frontier workers working in Ticino will no longer be subject to tax at source in Switzerland, provided that certain conditions are met. For example, frontier workers must have an annual income of less than CHF 100,000 and must have a fixed-term or permanent employment contract with a Swiss employer.

The transitional regime for old border workers has been extended from 2024 to 2033, so border workers who already worked in Ticino before 2024 will be able to continue to enjoy these benefits until 2033. 📊

But what does all this mean in practice? Here are some questions and answers to help border crossers better understand what's new.

• I am a frontier worker working in Ticino, can I benefit from the deductible of 10,000 Swiss francs?

Yes, if you have an annual income of less than CHF 100,000 and have a fixed-term or permanent employment contract with a Swiss employer.

• How does the CHF 10,000 deductible work?

The exemption of 10,000 Swiss francs exempts frontier workers from tax at source in Switzerland. This means that border crossers

Useful tools to protect your net income

To reduce FX leakage, compare CHF-EUR exchange options and banks for cross-border workers.

Key points

For border workers working in Ticino, it is important to check the new rules and deductibles. It is advisable to consult a lawyer or tax expert to make sure you are aware of the new regulations. In addition, it is important to check your insurance and health coverage.

Switzerland is a country with complex tax and insurance legislation, and border workers working in Ticino need to be aware of the specific rules that apply to them. According to the federal law of 24 March 2007, border workers who work in Switzerland for more than 183 days a year are considered tax residents in Switzerland and must file a tax return in Switzerland.

For example, if a frontier worker works in Ticino for 200 days a year and earns CHF 100,000, he/she must file a tax return in Switzerland and pay the related taxes. If you do not file your tax return, you may incur high tax penalties.

The deductible for frontier workers is 10 working days per year, but if you exceed this limit, you must pay the related taxes. It is important to check your insurance and health coverage, as border workers working in Ticino can benefit from public health insurance in Switzerland.

For example, if a frontier worker works in Ticino for 6 months a year and earns CHF 50,000, he can benefit from a public health insurance in Switzerland, which covers

For a precise net salary calculation, use our tax comparator: compare take-home pay between G and B permits with all 2026 deductions.