What is the G Leave and who can get it to work in Ticino?

The G Permit is the work permit for border workers in Switzerland, reserved for EU and EEA citizens (including Italians) who reside no more than 55 km from the Swiss border and wish to work in Switzerland while maintaining residence in the country of origin. It is renewable and allows daily transit at the border without the need for a visa. To obtain it, you must have an employment contract signed with a Swiss employer and submit an application to the immigration office (SEM) of the canton of employment.

How does the taxation of border workers in Orino work and what are the tax benefits?

The withholding tax is exclusively withheld in Switzerland by the employer, according to the federal and cantonal rates of the canton of employment. In Italy, the border worker declares the income received in form 730 and benefits from the tax credit (CE framework) to avoid double taxation. The Italy-Switzerland Convention of 9 March 1976 guarantees this mechanism. From 1 January 2024, the New Frontier Agreement introduces deductibles of EUR 7,500 (old frontiersmen) or EUR 10,000 (new frontiersmen), further reducing the Italian tax burden.

Do I need to take out Swiss health insurance even if I live in Orino?

Yes. As an employee in Switzerland, you are obliged to take out LAMal (Swiss Compulsory Health Insurance) with a recognised insurer. G Permit border workers have the right to choose between the Swiss LAMal and the Italian insurance, but they usually choose the Swiss one for administrative simplicity. Adult deductibles range from CHF 300 to CHF 2,500 depending on the insurer and policy chosen.

What Swiss social security contributions are withheld from my frontier paycheck?

As an employee in Switzerland, your gross salary is subject to: AVS/AI/IPG 5.3% (employee contribution), AD/AC unemployment contributions 1.1% (cap CHF 148.200), LAINF accident insurance 0.7-1.5%. If enrolled in the LPP (compulsory occupational pension scheme), an additional contribution of 7–18% applies depending on the age group (from the 25th year onwards). Italy recognizes these contributions through the 1976 Convention for the calculation of pensions at INPS.

When does the New Frontier Agreement come into force and what are the main developments?

The New Frontier Agreement was signed on 23 December 2020 and entered into force on 1 January 2024 (ratified in Italy by Law 83 of 13 June 2023). The main innovations concern personalised tax exemptions (EUR 7,500 for border crossers before 17 July 2023, EUR 10,000 for new ones), a transitional adjustment regime until 2033, and a more transparent tax credit system in the frameworks of the Italian 730 declaration.

Living in Orino and working in Ticino as a border worker

Di Redazione Frontaliere Ticino · Published on 4 September 2026

Panoramic view of Lugano at sunset, with modern buildings and the border lake between Ticino and Italy.

Moving to Orino as a border worker: G Permit, tax at source and administrative procedure for work in Ticino.

Context

In brief

Cross-border workers with Permit G: withholding tax ONLY in Switzerland, no double taxation
New Cross-border Agreement: effective from 1 January 2024, allowances up to EUR 10,000 annually
Border crossings to Ticino: Brogeda, Gaggiolo, Ponte Tresa accessible from municipalities such as Orino
Complete procedure: Italian and Swiss documentation, mandatory tax registration and LAMal

Key facts

What: Transfer of cross-border workers from Orino to work in Ticino with Permit G
When: Effective from 1 January 2024 (New Cross-border Agreement, signed 23 December 2020)
Where: Italian border municipalities (Orino, province of Varese) towards Ticino poles (Lugano, Bellinzona, Mendrisio, Locarno)
Who: EU/EEA cross-border workers within 55 km of the border with a Swiss employer contract
Tax: Withholding tax ONLY in Switzerland, tax credit in Italy (CE section of the 730)
Allowance: EUR 7,500 (cross-border workers pre-17 July 2023), EUR 10,000 (new cross-border workers)
Contributions: AVS/AI/IPG 5.3% employee, AD/AC 1.1%, LAINF 0.7–1.5%, LPP 7–18% by age group

Choosing to live in Orino while working in Ticino is an increasingly adopted solution by cross-border workers to combine a higher quality of life with lower housing costs compared to the Swiss territory. Permit G allows Italian citizens to work in Switzerland while maintaining their residence in Italy, without fiscal complications: the withholding tax is exclusively in Switzerland, while Italy avoids double taxation through the tax credit attached to the income tax return in the 730 model (CE section). This regime, further stabilized by the New Cross-border Agreement effective from 1 January 2024, creates a predictable regulatory framework for those wishing to move to municipalities in the province of Varese such as Orino.

Location and accessibility for cross-border commuting

Orino, located in the province of Varese, offers a strategic position to reach the main employment poles of Ticino — Lugano, Bellinzona, Mendrisio, Locarno — without incurring the housing costs of the Swiss territory. The proximity to the Brogeda and Gaggiolo border crossings, as well as to Ponte Tresa, reduces daily travel times, a crucial element for those facing cross-border commuting on a daily basis. Living costs, especially housing, are significantly lower compared to Ticino, allowing cross-border workers to preserve a larger share of their net income after taxes. Additionally, access to Italian services — schools, healthcare through INPS, local community — allows the cross-border worker to maintain a family and social life context in Italian territory.

Taxation: withholding tax and allowances of the new agreement

The tax regime of cross-border workers with Permit G is based on two pillars: the withholding tax exclusively withheld by the Swiss employer, and the Italian tax credit. The withholding is operated according to the federal and cantonal rates applicable to the canton of work. In the Italian 730 model, the cross-border worker declares the income received in Switzerland and benefits from the CE section for the tax credit, which compensates for the taxation already paid north of the Alps and ensures the principle of non-double taxation sanctioned by the Italy-Switzerland Convention of 9 March 1976. The New Cross-border Agreement has introduced differentiated allowances: those who were already cross-border workers before 17 July 2023 benefit from an annual allowance of EUR 7,500 (transitional regime 2024–2033), while new cross-border workers are entitled to an allowance of EUR 10,000. This mechanism further reduces Italian taxation on cross-border income.

Operational details

Advantages of choosing to live in Orino as a cross-border commuter

Moving to Orino offers concrete advantages for quality of life and economic management. Firstly, the cost of living — rent, food, general services — is significantly lower than in Ticino, allowing cross-border commuters to save money or reinvest in other areas. Secondly, maintaining Italian residency provides direct access to Italian public services (registration with INPS, Italian schooling, healthcare through the National Health Service when necessary) and the ability to remain in a culturally relevant community. Thirdly, the Permesso G provides administrative stability: the permit is renewable and allows daily movements without the need for a visa. Finally, the tax benefits of the New Cross-Border Agreement (exemptions, tax credit, no double taxation) significantly reduce the tax burden compared to other work configurations.

Disadvantages and challenges of cross-border commuting

However, this choice also involves operational challenges. Daily commuting to the border crossings introduces variability in travel times: times depend on seasonal and daily traffic, queues at border crossings during peak hours, and potential disruptions (strikes, adverse weather conditions, customs checks). Secondly, managing the administration of two countries — Italian taxes, registrations with Italian entities (INPS, Agenzia delle Entrate), Swiss health insurance, Swiss pension — requires competence and attention to deadlines for declarations and payments. Additionally, currency exchange (income in CHF, expenses in EUR) exposes the cross-border commuter to fluctuations in the exchange rate. Finally, the costs of mandatory health insurance (LAMal) and Swiss pension contributions (AVS, LPP) represent significant expenses, although recognized by the Italian system through the 1976 Convention.

Pension and health insurance: practical organization

A critical aspect for relocation is the organization of pension and health coverage. Mandatory health insurance (LAMal) must be taken out with a recognized Swiss insurer; cross-border commuters with Permesso G have the option to choose between Swiss LAMal and Italian insurance, but usually opt for the Swiss one to avoid administrative duplication and maintain consistency with the Swiss employer. The adult deductibles for LAMal range from CHF 300 to CHF 2,500 depending on the insurer and canton. Swiss contributions are significant: AVS/AI/IPG (old-age, disability, loss of earnings insurance) amounts to 5.3% for the employee, unemployment insurance AD/AC at 1.1% (with a cap of CHF 148,200), and accident insurance LAINF between 0.7% and 1.5%. If enrolled in LPP (mandatory occupational pension), the additional contribution varies from 7% to 18% depending on the age group (from the 25th year onwards). Overall, these contributions represent 15–25% of gross salary. Italy recognizes contributions paid in Switzerland through the Bilateral Convention of March 9, 1976, allowing the cross-border commuter to accumulate contribution periods for calculating the Italian pension with INPS. To explore the available health insurance options, consult the resources dedicated to LAMal and health coverage on our site.

Useful planning tools

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

Key points

Practical procedure: documents and deadlines

Moving to Orino as a cross-border worker requires a sequence of administrative steps involving both Italy and Switzerland. In Italy: you must request a residence certificate from the municipality of Orino, register the move with the Revenue Agency (change of residence declaration), and notify the INPS of your new address so that the contributions paid in Switzerland are recognized in the pension scheme. In Switzerland: you need to have a work contract with a Swiss employer (prerequisite for the G Permit), then apply for the G Permit at the immigration office (SEM) of the Ticino canton, register with the Cantonal Statistical Office (USTAT) for the registry, and register with the Federal Tax Administration (AFC/ESTV) for withholding tax. In parallel, you must subscribe to the LAMal with a Swiss insurer and notify your employer of the automatic enrollment in AVS and LPP. Those who choose the third pillar 3a for supplementary pension must subscribe to a policy with a Swiss bank or management company.

Deadlines and critical timelines

The New Cross-Border Agreement, effective from January 1, 2024, introduces precise deadlines for declarations and exemptions. Those moving after this date must comply with the terms for the initial declaration within the Italian tax deadlines (usually by April 30 of the following year for the 730). It is advisable to complete the administrative procedures within the first 30–60 days from the actual change of residence to avoid administrative penalties or interruptions in insurance coverage (e.g., uncovered periods of LAMal). The Italian tax return in the 730 model must include the CE section for the tax credit, an essential element for receiving the refund of the tax excess. Those starting work in Switzerland for the first time must pay attention to the AVS and LPP enrollment deadlines, as the employer is legally obliged to make these enrollments within specific legal terms.

Calculation and planning tools

To estimate the impact of withholding tax in Switzerland on your net income, use the Frontaliere Ticino tax calculator. The tool allows you to simulate different salary scenarios and view the comparison between the Swiss gross, withholding tax, Italian tax credit, and net income in CHF and EUR. Once you have obtained the G Permit and moved to Orino, you can consult the complete guide to tax refunds to understand how to correctly fill out the CE section of the 730 declaration and maximize the tax recovery due to the deductibility of the Swiss tax credit. These tools will allow you to plan your move with real data and accurate forecasts on your family budget.

Frequently Asked Questions

What is the G Leave and who can get it to work in Ticino?: The G Permit is the work permit for border workers in Switzerland, reserved for EU and EEA citizens (including Italians) who reside no more than 55 km from the Swiss border and wish to work in Switzerland while maintaining residence in the country of origin. It is renewable and allows daily transit at the border without the need for a visa. To obtain it, you must have an employment contract signed with a Swiss employer and submit an application to the immigration office (SEM) of the canton of employment.
How does the taxation of border workers in Orino work and what are the tax benefits?: The withholding tax is exclusively withheld in Switzerland by the employer, according to the federal and cantonal rates of the canton of employment. In Italy, the border worker declares the income received in form 730 and benefits from the tax credit (CE framework) to avoid double taxation. The Italy-Switzerland Convention of 9 March 1976 guarantees this mechanism. From 1 January 2024, the New Frontier Agreement introduces deductibles of EUR 7,500 (old frontiersmen) or EUR 10,000 (new frontiersmen), further reducing the Italian tax burden.
Do I need to take out Swiss health insurance even if I live in Orino?: Yes. As an employee in Switzerland, you are obliged to take out LAMal (Swiss Compulsory Health Insurance) with a recognised insurer. G Permit border workers have the right to choose between the Swiss LAMal and the Italian insurance, but they usually choose the Swiss one for administrative simplicity. Adult deductibles range from CHF 300 to CHF 2,500 depending on the insurer and policy chosen.
What Swiss social security contributions are withheld from my frontier paycheck?: As an employee in Switzerland, your gross salary is subject to: AVS/AI/IPG 5.3% (employee contribution), AD/AC unemployment contributions 1.1% (cap CHF 148.200), LAINF accident insurance 0.7-1.5%. If enrolled in the LPP (compulsory occupational pension scheme), an additional contribution of 7–18% applies depending on the age group (from the 25th year onwards). Italy recognizes these contributions through the 1976 Convention for the calculation of pensions at INPS.
When does the New Frontier Agreement come into force and what are the main developments?: The New Frontier Agreement was signed on 23 December 2020 and entered into force on 1 January 2024 (ratified in Italy by Law 83 of 13 June 2023). The main innovations concern personalised tax exemptions (EUR 7,500 for border crossers before 17 July 2023, EUR 10,000 for new ones), a transitional adjustment regime until 2033, and a more transparent tax credit system in the frameworks of the Italian 730 declaration.