What is the IRPEF deductible for those who now move to Maccagno?

For those who move to Maccagno and start working in Switzerland after 17 July 2023, the legislation provides for a deductible of 10,000 euros on the employee income produced in Switzerland. This threshold is deducted from gross income before the application of Italian personal income tax rates (23%, 35% or 43%). For 'old' border crossers already active before that date, the exemption is instead 7,500 euros, as established by the transitional regime of the New Agreement in force from 1 January 2024.

How does LAMal health insurance work for Maccagno residents?

Border workers resident in Maccagno have the right of option. They can choose between the Italian health system (SSN) and the Swiss LAMal insurance. If they choose LAMal, they have to pay monthly premiums to a Swiss health insurance fund and can choose annual deductibles between CHF 300 and CHF 2,500. The choice must be communicated within three months of the start of the job or the transfer. In the absence of a choice, the cantonal authority may proceed to affiliation ex officio.

What social security contributions are withheld in Switzerland?

Contributions for the first pillar (AVS/AI/IPG) at 5.3% and for unemployment insurance (AD/AC) at 1.1% are withheld from a border worker's paycheck. From the age of 25, the second pillar (LPP) is also mandatory, with rates ranging from 7% to 18% depending on age. These deductions are administered by the competent federal and cantonal bodies and contribute to the formation of the Swiss pension.

Moving to Maccagno from border crossings: driving for and against (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 28 July 2026

Living in Maccagno with Pino and Veddasca working in Ticino: tax analysis between the new agreement, deductibles and journey times for the border crossing.

Context

In a nutshell

Maccagno is a few minutes from the Zenna pass towards the Canton of Ticino.
The New Tax Agreement 2020 is in force from 1 January 2024.
Net differences between 'old' and 'new' border crossers for taxation and deductibles.

Key facts

What: Transfer of residence for cross-border work
When: From 1 January 2024 (new tax regime)
Where: Maccagno with Pine and Veddasca (VA)
Who: Revenue Agency and AFC/ESTV
Amount: Deductible 10,000 euros for new frontier workers

Maccagno con Pino and Veddasca is one of the most strategic destinations for those who decide to pursue a career as a border worker in Canton Ticino, especially for those who work in the district of Locarno or Bellinzona. Located on the eastern shore of Lake Maggiore, this municipality in the province of Varese offers immediate access to the Zenna pass, drastically reducing travel times compared to other towns more distant from the border. However, the choice to reside in this location involves a series of essential regulatory and tax assessments, dictated by the New Frontier Agreement signed on 23 December 2020 and ratified by Law 83 of 13 June 2023.

The logistics of commuting from Maccagno

From a logistical point of view, the municipality extends over a territory that includes several mountain villages in the Veddasca Valley and lakeside areas such as Pino. For a worker with permesso G, the proximity to Switzerland is the advantage

Operational details

Fiscal and Social Security Analysis for Cross-Border Workers

The current regulatory framework is defined by the Double Taxation Convention of December 9, 1976, and the recent agreement in force since January 1, 2024. For a cross-border worker residing in Maccagno, the withholding tax on employment income is deducted only in Switzerland. To avoid double taxation, Italy applies the tax credit mechanism through the CE section of Model 730 or Redditi PF. A crucial element is the exemption: new cross-border workers are entitled to a €10,000 exemption, while 'old' cross-border workers (those active before July 17, 2023) have a €7,500 exemption, with a transitional regime covering 2024–2033. This difference directly impacts the calculation of the net paycheck (nav:payslip) and family financial planning.

Swiss Social Contributions and Pension System

Working in Canton Ticino means contributing to the Swiss social security system. The applicable rates are precise: the AVS/AI/IPG contribution is 5.3% paid by the employee, while unemployment insurance (AD/AC) applies at 1.1% up to a ceiling of CHF 148,200. Additional contributions include LAINF (0.7–1.5%) and the second pillar (LPP), with rates ranging from 7% to 18% depending on the worker's age bracket, starting from 25 years old. In Italy, income exceeding the exemption is taxed at the current IRPEF rates: 23% up to €28,000, 35% between €28,001 and €50,000, and 43% over €50,000. Therefore, it is essential to use a calculator to accurately estimate the total tax burden.

Pension Management and Fiscal Residency

…

Key points

Practical Procedures and Health Insurance Transferring to Maccagno involves activating specific procedures to regularize your status. The first step is obtaining the Permesso G, issued by the Ticino cantonal authorities upon request from the employer. Simultaneously, the issue of health insurance arises. According to LAMal, cross-border workers have the so-called right of option: they can choose to insure themselves in Switzerland or remain within the Italian healthcare system. If choosing LAMal, one must consider the deductibles for adults, which range from CHF 300 to CHF 2,500. This choice must be made within three months from the start of employment or from the transfer of residence, and is often irreversible unless significant changes occur in the employment situation.

Operational Steps for the Transfer For those deciding to settle in Maccagno, the procedure includes:

Registration with the Maccagno with Pino and Veddasca Municipality.
Communicating the new residence to the Swiss employer for updating the work permit.
Evaluating the health insurance option LAMal within the deadlines set by the UFSP/BAG.
Opening a technical bank account with Swiss banks to receive salary in CHF, carefully evaluating exchange costs using a comparison tool.
Preparing documentation for the annual tax declaration in Italy, including certifications of INPS contributions and taxes paid in Switzerland.

…

Frequently Asked Questions

What is the IRPEF deductible for those who now move to Maccagno?: For those who move to Maccagno and start working in Switzerland after 17 July 2023, the legislation provides for a deductible of 10,000 euros on the employee income produced in Switzerland. This threshold is deducted from gross income before the application of Italian personal income tax rates (23%, 35% or 43%). For 'old' border crossers already active before that date, the exemption is instead 7,500 euros, as established by the transitional regime of the New Agreement in force from 1 January 20
How does LAMal health insurance work for Maccagno residents?: Border workers resident in Maccagno have the right of option. They can choose between the Italian health system (SSN) and the Swiss LAMal insurance. If they choose LAMal, they have to pay monthly premiums to a Swiss health insurance fund and can choose annual deductibles between CHF 300 and CHF 2,500. The choice must be communicated within three months of the start of the job or the transfer. In the absence of a choice, the cantonal authority may proceed to affiliation ex officio.
What social security contributions are withheld in Switzerland?: Contributions for the first pillar (AVS/AI/IPG) at 5.3% and for unemployment insurance (AD/AC) at 1.1% are withheld from a border worker's paycheck. From the age of 25, the second pillar (LPP) is also mandatory, with rates ranging from 7% to 18% depending on age. These deductions are administered by the competent federal and cantonal bodies and contribute to the formation of the Swiss pension.