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 December 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 (cross-border guide)

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.

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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.

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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.

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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 em
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 December 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 frontie
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.