What is the new border agreement of 2024 and how does it benefit those who reside in Vertemate?

The new free-at-frontier agreement was signed on 23 December 2020 and began to take effect on 1 January 2024, ratified by Italy with Law 83 of 13 June 2023. It introduces exemptions from Italian taxation: €7,500 per year for those who were already border workers before 17 July 2023 (transitory until 2033), €10,000 per year for new border workers from 2024 onwards. For those residing in Vertemate with Minoprio, it means that working income in Switzerland up to that threshold is not taxed in Italy, significantly reducing the overall tax burden.

If I work in Switzerland and live in Vertemate with Minoprio, where and how do I pay taxes?

Tax at source is withheld directly from the Swiss employer on the monthly paycheck. Italy applies income tax (IRPEF) with progressive rates (23% up to €28,000, 35% up to €50,000, 43% more), but the tax credit for foreign taxes (EC framework of declaration 730) avoids double taxation. The Convention between Italy and Switzerland of 9 December 1976 protects border workers from tax overlaps. Annually you will submit the 730 (or model 4) in Italy by 30 September and the Ticino cantonal declaration within the deadlines set.

What are the concrete economic advantages of moving to Vertemate as a border worker?

The main advantage is the reduction in the cost of living: rent, utilities, food and services in the province of Como typically cost less than Ticino. The deductible of €10,000 (or €7,500 for old frontier workers) further amplifies this benefit, excluding a substantial part of the income from Italian taxation. The main disadvantage is daily commuting, fuel or public transport costs and travel time to the Ticino employment hubs. The overall convenience depends on the balance between housing savings and mobility costs.

What is the G permit and how do I get it to work in Switzerland from Vertemate?

The G permit is the Swiss border residence permit granted to those who reside outside Switzerland but work in Switzerland with stable employment. To obtain it, register as a resident in Vertemate with the Municipality, obtain the Italian certificate of residence, and send an application to the SEM of the Canton of Ticino within 8 working days of issuing the certificate. You will attach your valid Swiss employment contract and certificate of residence. The permit is valid for several years and is renewable according to cantonal procedures.

How does health insurance (LAMal) work for a border worker residing in Vertemate?

Border workers classified as such have the right of option: they can join a Swiss sickness fund (LAMal) with CHF 300–2500 deductibles and access to Ticino facilities, or the Italian SSN. Many choose LAMal to ensure continuity of care in Ticino and direct access to the EoC and private clinics in Ticino. The premium is paid directly to the Swiss cashier on a bimonthly or monthly basis and can be partially tax deducted in both Switzerland and Italy (EC framework of model 730).

Moving to Vertemate from border crossing Ticino (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 19 August 2026

Main street of Vertemate con Minoprio in Como province, with Lombard architecture and Swiss mountains in the distance

Living in Vertemate with Minoprio and working in Switzerland: advantages of the new 2024 agreement with €10,000 deductible, taxation, G permit and administrative checklist.

Context

In a nutshell

New free-at-frontier agreement from 1 January 2024 with €10,000 deductible for new frontier workers
Tax at source withheld only in Switzerland; tax credit in Italy avoids double taxation
Permit G mandatory; procedure with SEM within 8 working days from the certificate of residence

Key facts

What: New border tax agreement Ticino-Italy
When: Signed December 23, 2020, effective January 1, 2024
Where: Italy-Switzerland Frontier (Can. Ticino prevalente)
Ratification Italy: Law 83 of 13 June 2023
New border excess: €10,000 per year
Old border deductible: €7,500 per year (transitional 2024–2033)

With the entry into force of the new Franco-frontier agreement on 1 January 2024, Ticino border workers residing in Italy benefit from a significantly renewed tax regime. Vertemate with Minoprio, in the province of Como, is one of the areas that attract those who decide to maintain employment in Switzerland by residing in Lombardy. The choice of transfer entails tangible advantages but also administrative responsibilities that go beyond the simple housing decision.

The agreement, signed on 23 December 2020 and made operational on 1 January 2024, introduces exemptions from Italian taxation on labour income up to a defined threshold. Border workers who were already classified as such before 17 July 2023 benefit from a deductible of €7,500 per year until 2033,

Operational details

Tax and social security aspects for the border worker

The tax framework of a border worker resident in Italy is complex and structured on several levels. For the purposes of the Swiss Confederation, the border worker contributes to the AVS (Old Age and Survivors Insurance), the AI (Invalidity Insurance) and the IPG (Maternity Allowance) with a total rate of 5.3% borne by the employee. In addition, it pays unemployment (AD) and insolvency (AC) insurance contributions at a rate of 1.1%, as well as LAINF contributions (0.7–1.5% for accidents). If you are part of an occupational pension plan (LPP, second pillar), the deduction varies between 7% and 18% depending on the age group.

On the Italian side, the border crossing is subject to personal income tax with progressive rates: 23% up to €28,000, 35% from €28,001 to €50,000, and 43% over €50,000. However, the excess introduced by the 2024 agreement significantly mitigates this exposure. To give an example: a new frontier worker with an annual gross income of €35,000 gross in Switzerland, benefiting from the deductible of €10,000, would have the Italian tax base reduced to €25,000, subject to the 23% IRPEF rate.

A key aspect: the frontier worker continues to benefit from the Swiss pension system without any duplication of contributions. AVS/AI payments are accredited by the Swiss employer directly, and the border worker must not contribute further to the Italian INPS

Useful tools for your case

To verify your within/over 20 km tax scenario, use the net salary calculator and the tax return guide.

Key points

Before Transfer: Essential Administrative Requirements

Anyone deciding to move to Vertemate with Minoprio as a frontier worker must complete a series of administrative procedures in logical sequence. First, verify that your employment contract in Switzerland is valid and was signed before the G permit application: this is a non-negotiable preliminary requirement.

In parallel, register as a resident in Vertemate at the Municipal Registry Office. Once registration is complete, obtain your Italian certificate of residence, an essential document for the frontier permit application. Submit your G permit application to the SEM (State Secretariat for Migration) of the Canton of Ticino within 8 working days from the date the certificate is issued. You will attach the valid Swiss employment contract, the Italian certificate of residence, and the documentation required by the Ticino cantonal authorities.

Once you obtain the permit, inform the Italian Revenue Agency (Agenzia Entrate) of your new status as a frontier worker via a pre-filled return or Form 730, specifically indicating your G frontier worker status. In parallel, update your status with the competent federal office (SECO or coordination with BFS for correct management of AVS/AI/IPG contributions) so that Swiss contributions are tracked correctly.

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Frequently Asked Questions

What is the new border agreement of 2024 and how does it benefit those who reside in Vertemate?: The new free-at-frontier agreement was signed on 23 December 2020 and began to take effect on 1 January 2024, ratified by Italy with Law 83 of 13 June 2023. It introduces exemptions from Italian taxation: €7,500 per year for those who were already border workers before 17 July 2023 (transitory until 2033), €10,000 per year for new border workers from 2024 onwards. For those residing in Vertemate with Minoprio, it means that working income in Switzerland up to that threshold is not taxed in Italy
If I work in Switzerland and live in Vertemate with Minoprio, where and how do I pay taxes?: Tax at source is withheld directly from the Swiss employer on the monthly paycheck. Italy applies income tax (IRPEF) with progressive rates (23% up to €28,000, 35% up to €50,000, 43% more), but the tax credit for foreign taxes (EC framework of declaration 730) avoids double taxation. The Convention between Italy and Switzerland of 9 December 1976 protects border workers from tax overlaps. Annually you will submit the 730 (or model 4) in Italy by 30 September and the Ticino cantonal declaration w
What are the concrete economic advantages of moving to Vertemate as a border worker?: The main advantage is the reduction in the cost of living: rent, utilities, food and services in the province of Como typically cost less than Ticino. The deductible of €10,000 (or €7,500 for old frontier workers) further amplifies this benefit, excluding a substantial part of the income from Italian taxation. The main disadvantage is daily commuting, fuel or public transport costs and travel time to the Ticino employment hubs. The overall convenience depends on the balance between housing savin
What is the G permit and how do I get it to work in Switzerland from Vertemate?: The G permit is the Swiss border residence permit granted to those who reside outside Switzerland but work in Switzerland with stable employment. To obtain it, register as a resident in Vertemate with the Municipality, obtain the Italian certificate of residence, and send an application to the SEM of the Canton of Ticino within 8 working days of issuing the certificate. You will attach your valid Swiss employment contract and certificate of residence. The permit is valid for several years and is
How does health insurance (LAMal) work for a border worker residing in Vertemate?: Border workers classified as such have the right of option: they can join a Swiss sickness fund (LAMal) with CHF 300–2500 deductibles and access to Ticino facilities, or the Italian SSN. Many choose LAMal to ensure continuity of care in Ticino and direct access to the EoC and private clinics in Ticino. The premium is paid directly to the Swiss cashier on a bimonthly or monthly basis and can be partially tax deducted in both Switzerland and Italy (EC framework of model 730).