Moving to Aprica from border crossings: pros and cons (cross-border guide)

Context

The new law on the transfer of frontier workers to Aprica provides for a deductible of €10,000 and a need to reside in Aprica for at least 183 days per year. However, you may have to pay taxes in Switzerland if you earn more than €10,000 per year.

What does the €10,000 deductible mean

The €10,000 deductible means that if a border worker earns less than €10,000 per year, they will not be required to pay taxes in Switzerland. This is an advantage for border crossers who have a low or middle income. However, if your income is more than €10,000, you will need to pay taxes in Switzerland.

How the law works

The legislation provides that border workers must reside in Aprica for at least 183 days a year. This means that if you reside in Aprica for less than 183 days, you will not be able to enjoy the €10,000 deductible. Also, if you earn more than €10,000 per year, you will have to pay taxes in Switzerland.

Concrete example

Suppose a frontier worker earns €15,000 per year and resides in Aprica for 6 months per year. In this case, you will not be able to enjoy the deductible of €10,000 and you will be required to pay taxes in Switzerland for income in excess of €10,000.

Operational Checklists

To move to Aprica by border crossing, you need:

• Reside in Aprica for at least 183 days a year
• Earn less than €10,000 per year to enjoy the deductible
• Pay taxes in Switzerland if you earn more than

Operational details

The disadvantages of transferring to Aprica by frontier include the need to reside in Aprica for at least 183 days per year and the possibility of having to pay taxes in Switzerland if you earn more than €10,000 per year.

Transfer requirements

To move to Aprica by border crossing, you must reside in Aprica for at least 183 days a year. This means that if you work in Italy, you will have to return to Aprica for at least 6 months a year. This requirement is provided for by Article 13 of the Treaty of Friendship, Commerce and Navigation between Switzerland and Italy, signed on 29 June 1960.

Taxes in Switzerland

If you earn more than €10,000 per year, you may have to pay taxes in Switzerland. This means that if you work in Italy and earn €15,000 per year, you may have to pay taxes in Switzerland on €5,000. This amount is subject to change depending on the economic conditions and regulations in force.

Concrete examples

For example, if you work as a merchant in Milan and earn €20,000 per year, you may have to pay taxes in Switzerland on €10,000. This means that you may have to pay €2,000 in taxes in Switzerland per year.

Operational checklists

To move to Aprica by border crossing, you need:

• Reside in Aprica for at least 183 days a year
• Pay taxes in Switzerland if you earn more than €10,000 per year
• Check the regulations in force and the

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

If you are a border worker working in Lugano or other Ticino cities and are considering moving to Aprica, it is important that you know the pros and cons of this decision. Aprica is a municipality in the province of Sondrio, in Lombardy, which borders Switzerland and offers a strategic position for frontier workers.

Pros

• Cost of living: Aprica offers a lower cost of living than Ticino cities, so you could save money on your home and daily life.
• Taxes: Lombardy has a lower income tax (IRPEF) than Switzerland, so you could save money on your income.
• Access to Ticino cities: Aprica is located near Ticino cities, so you can easily go to work or shop.

Against

• Language: The official language of Lombardy is Italian, but you may find it difficult to communicate with locals who do not speak Italian.
• Public services: Aprica may not have the same quality public services as the cities of Ticino.
• Mobility: You may face long journeys to reach Ticino cities for work or shopping.

It is advisable to consult a lawyer or a tax advisor to obtain more precise and personalized information on the taxes and rights of border workers in Lombardy. For example, the legislation regulating taxes on the income of border workers in

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