Moving to Maslianico as a cross-border commuter: pros and cons (cross-border guide)

Context

In short

• The new Cross-Border Agreement came into force on 1 January 2024.
• Switzerland and Italy signed the Double Taxation Agreement on 9 December 1976.

The border between Switzerland and Italy is an important place of cultural and commercial exchange. Cross-border commuters, i.e. people who work in Switzerland but reside in Italy, can enjoy tax advantages and access to Swiss healthcare services. However, there are also challenges to face, such as differences in taxes and permits.

Moving to Maslianico as a cross-border commuter: pros and cons

Maslianico is a municipality in the Canton of Ticino, located a few kilometers from the border with Italy. Its strategic location makes this place an attractive work option for many cross-border commuters.

The advantages

• Lower taxes: In Switzerland, taxes are generally lower than in Italy. For example, the municipal tax in Maslianico is around CHF 0.70 per inhabitant, while in Italy the average is around EUR 1.20 per inhabitant.
• Access to health services: Cross-border commuters can access Swiss health services, such as medical care and social protection.
• Career opportunities: Maslianico is a growing municipality, with a rapidly expanding economy. There are many job opportunities available, especially in the trade and finance sector.

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Operational details

Key facts

• What: Moving to Maslianico as a cross-border commuter requires good planning and knowledge of working and residence conditions.
• When: The new Cross-Border Agreement came into force on 1 January 2024.
• Where: Maslianico is a municipality in Italy, near the border with Switzerland.
• Who: Cross-border workers are people who work in Switzerland but reside in Italy.
• Amount: Taxes and permits may vary depending on employment and residency conditions.

Moving to Maslianico as a cross-border commuter: pros and cons

To move to Maslianico as a cross-border worker, it is important to know the working and residence conditions in Switzerland and Italy. Cross-border commuters can enjoy tax advantages and access to Swiss healthcare services, but there are also challenges to face, such as differences in taxes and permits.

Advantages for cross-border commuters

• Taxes: Cross-border workers can benefit from lower taxation than Swiss workers. For example, in 2023, Switzerland applied a tax of 2.2% on the income of cross-border commuters, while in Italy the tax was 10.9%.
• Access to healthcare services: Cross-border commuters can access Swiss healthcare services, which are considered among the best in the world.
• Advantages for the family: Cross-border workers can bring their family with them to Switzerland, without having to pay the same taxes as a Swiss worker.

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Key points

Action

To move to Maslianico as a cross-border worker, it is important to plan well and know the working and residence conditions in Switzerland and Italy. Cross-border workers can request a residence permit in Italy and a work permit in Switzerland. It is also important to know the taxes and permits in Switzerland and Italy.

For example, if a cross-border worker works in Lugano and wants to move to Maslianico, he will have to submit an application for a work permit in Switzerland at the Lugano Section of the Immigration Office of the Canton of Ticino. The cost of this application is CHF 300, as established by the Federal Immigration Law of 16 December 2005 (LFI).

Furthermore, the cross-border worker will also have to submit an application for a residence permit in Italy to the competent authority, which could be the Bellinzona Immigration Office. The cost of this application is €30, as established by Law no. 397/1991 of 29 September 1991.

It is important to note that costs and procedures for work and residence permits may vary depending on the specific case and applicable laws and regulations.

For more information, see our tax calculator and our permit comparator. Here are some questions to consider:

• What is my current income and how will it change by moving to Maslianico?
• How many days of work can I do in Switzerland and Italy?
• What taxes do I have to pay in Switzerland and Italy?
• How many permits do I need to request to work and stay in Switzerland and Italy?

Here are some answers to these questions:

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