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

Context

In a nutshell

• The new Frontier Agreement was signed on 23 December 2020 and enters into force on 1 January 2024.
• The G permit is exempt from taxes for old border guards, while new border guards have a deductible of €10,000.
• Switzerland is not a member of the EU/EEA.

Moving to Stelvio from frontier: pros and cons

Located on the border with Italy, the municipalities of Graubünden such as Stelvio, Bernina and Poschiavo have always been a bridge between Switzerland and Italy. The possibility of moving to these areas as a frontier worker is an attractive option for many workers. However, it is important to consider the pros and cons of this type of transfer.

I Pro

• Ease of transfer: As a border worker, you do not need a visa to work in Switzerland or Italy.
• Access to better working conditions: frontier workers can access better working conditions and wages than those of non-frontier citizens.
• Tax exemption: new frontier workers have an exemption of €10,000 on income tax, while old frontier workers are exempt from taxes.

I against

• Complex rules and regulations: The new Frontier Agreement came into force on 1 January 2024, and the rules and regulations are complex and can be difficult to understand.
• Residence requirements: border crossers must reside in one of the areas delimited by the neighbouring State (in this case, Italy) for at least

Operational details

Key facts

• What: The new Frontier Agreement
• When: 23 December 2020 (signature) and 1 January 2024 (in force)
• Where: Switzerland and Italy
• Who: Frontier
• Amount: €10,000 (deductible for new border crossers)

Moving to Stelvio from frontier: pros and cons

On 23 December 2020, the new Frontier Agreement between Switzerland and Italy was signed, which entered into force on 1 January 2024. This agreement introduced new rules for frontier workers, i.e. those living in a region bordering another nation.

Moving to Stelvio from border crossing: Pro

If you are a frontier worker looking for a new challenge, moving to Stelvio could be an interesting choice. Here are some pros:

• Deductible: With the new agreement, you can benefit from a deductible of €10,000 if you are a new frontier worker.
• Simplification: The new agreement has simplified bureaucratic processes for border workers, making it easier to transfer.
• Job opportunities: Stelvio is a region rich in job opportunities, thanks to its strategic position between Switzerland and Italy.

Moving to Stelvio from a border crossing: against

However, not everything is roses and flowers. Here are some cons:

• Fees: While there is a deductible, you may face transfer fees, such as registration and tuition fees.
• Bureaucracy: Although the new agreement has simplified bureaucratic processes,

Recommended tools

For an updated estimate, use the net salary calculator and the CHF-EUR exchange comparator.

Key points

Moving to Stelvio from border crossings: pros and cons

The new Frontier Agreement provides for new rules for frontiers. The G permit is exempt from taxes for old border guards, while new border guards have a deductible of €10,000. Switzerland is not a member of the EU/EEA. It is important to note that the new Frontier Agreement is not yet in force and therefore it is not yet possible to move to Stelvio with the new regulations.

Who are the frontiersmen?

Border workers are those who reside in Switzerland and have a work or study relationship in Italy. They are subject to specific tax and labour rules, which may vary depending on their border status. Border crossings can be divided into two categories: old border crossings and new border crossings.

Old frontiers:

Old border crossers are those who have already obtained the G permit before 1 January 2023. These border workers are exempt from taxes for income deriving from their work in Italy. For example, if an Italian frontier worker works as an accountant in a Swiss company based in Bellinzona and earns an income of €80,000, he will not be taxed in Switzerland.

New frontiers:

The new border guards are those who obtained the G permit after 1 January 2023. These frontier workers have a deductible of €10,000 for income deriving from their work in Italy. For example, if an Italian border worker works as an engineer in

For a precise net salary calculation, use our tax comparator: compare take-home pay between G and B permits with all 2026 deductions.