Which deductible applies to new frontier workers?

For The Article 9 transitional regime applies only to workers who meet the Agreement’s definition and worked in Graubünden, Ticino or Valais between 31 December 2018 and 17 July 2023; covered employment income is taxable exclusively in Switzerland. The ordinary regime applies in other cases, with Italian taxation and credit for Swiss tax where applicable. The €10,000 in Article 4 of Law 83/2023 is only the income limit referred to in Article 1(175) of Law 147/2013, not a general allowance. [FTA factsheet](https://www.estv.admin.ch/dam/it/sd-web/Zbr5Jb-40aYm/int-laender-it-faktenblatt-faqs-it.pdf) · [Agreement, Article 9](https://www.fedlex.admin.ch/eli/cc/2023/410/en) · [Normattiva, Article 4](https://www.normattiva.it/atto/caricaDettaglioAtto?atto.articolo.numero=4&atto.codiceRedazionale=23G00087&atto.dataPubblicazioneGazzetta=2023-06-30&bloccoAggiornamentoBreadCrumb=true&classica=true&dataVigenza=09%2F09%2F2026&generaTabId=true&tipoDettaglio=singolavigenza&title=lbl.dettaglioAtto).

How is double taxation avoided?

Double taxation is avoided through the tax credit mechanism. Taxes paid at source in Switzerland, which is responsible for the taxation of income from employment, can be deducted in Italy by filling in the EC framework of form 730.

What are the mandatory payroll contributions?

Compulsory contributions in Switzerland include AVS/AI/IPG at 5.3% paid by the employee, AD/AC at 1.1% (calculated on a ceiling of CHF 148,200), as well as variable quotas for LAINF (between 0.7% and 1.5%) and LPP, which varies from 7% to 18% depending on the age of the worker.

Transferring to Valdidentro by border crossing: pros and cons

By Redazione Frontaliere Ticino (AI-generated text) · Published on 11 August 2026 · Updated on 31 October 2026

Panoramic view of an alpine valley near the Swiss border

Analysis of life and work in Valdidentro for border workers in Graubünden: taxes, deductibles and practical aspects of the new tax agreement.

Context

In a nutshell

Tax Agreement applied since 1 January 2024.
New deductible for frontier workers equal to 10,000 euros.
Tax at source withheld in Switzerland.
Tax credit in Italy to avoid double taxation.

Key facts

What: New Border Agreement between Italy and Switzerland.
When: Effective January 1, 2024.
Where: Italian-Swiss border (Graubünden).
Who: Federal Tax Administration (FTA).
Amount: Deductible of 10,000 euros for new frontier workers.

The decision to settle in Valdidentro for those who work in the Canton of Graubünden represents a decision that requires a careful assessment of current tax and logistics dynamics. The regulatory context has changed significantly with the entry into force, on 1 January 2024, of the new agreement signed on 23 December 2020 and ratified in Italy with Law 83 of 13 June 2023. This legislation defines the ways in which employee income is taxed, confirming that source tax is applied in Switzerland. To avoid double taxation, taxpayers can take advantage of the tax credit provided by the EC framework of model 730 in Italy.

The regulatory framework for workers

The current tax system clearly distinguishes between workers already active before 17 July 2023 and new hires. Old cross-border workers remain taxed only in Switzerland (Art. 9 of the 2020 Agreement).

Operational details

Analyzing the move to Valdidentro involves a deep reflection on the costs and benefits associated with cross-border commuting to Graubünden. Unlike other border areas, geographical proximity plays a crucial role in travel times, but the impact of Swiss social security contributions on your net paycheck needs to be considered. The management of the second pillar (LPP) and the choice of health insurance (KVG) are elements that directly influence disposable income. For cross-border commuters, the right to choose between the Swiss and Italian healthcare systems is a crucial variable, with KVG deductibles ranging between 300 and 2,500 francs.

Practical income implications

The structure of the Italian IRPEF, with brackets of 23% up to 28,000 euros, 33% up to 50,000 euros and 43% above this threshold, must be related to the withholding taxation applied in Switzerland. A cross-border worker living in Valdidentro must constantly monitor the mandatory withholdings: AVS, AI, IPG and AD are fixed withholdings that do not depend on the cantonal administration but on federal laws. Using a tool like a calculator allows you to accurately simulate the difference between the gross and net salary, considering the specifics of your employment contract. It is also advisable to check the impact of pension contributions, since the LPP, which varies from 7% to 18% depending on the worker's age group, represents an essential component of retirement savings. The management of currency exchange should not be overlooked; operating with an exchange rate comparator helps optimize monthly remittances to Italy. The planning must also include correct management of the tax return, which is essential for claiming the tax credit and avoiding penalties or payments not due to the Revenue Agency, ensuring that the taxes already paid in Switzerland are correctly deducted from the overall tax burden in Italy.

Key points

For those who decide to move to Valdidentro, the regularization procedure requires attention to various bureaucratic steps, both in Italy and in Switzerland. The first step consists in registering in the registry office of the municipality of residence and in the correct management of the work permit (Permit G). It is necessary to ensure that all documents relating to the employment relationship are in line with the directives of the SEM (State Secretariat for Migration). Managing your social security position, including the correct contribution to INPS in Italy for the relevant quotas, is a step that should not be underestimated to avoid future complications.

Operational steps for cross-border workers

Your relocation planning should include an updated checklist of daily needs. If you work in the Canton of Graubünden, it is advisable to regularly consult the Federal Tax Administration portal to monitor any updates on withholding tax rates. As regards social security, the comparison between the Swiss and Italian systems can be explored in greater detail by consulting the guides on rendita. It is also essential to find out how to access healthcare services, carefully evaluating the costs of the LAMal compared to the coverage offered by the Italian system. For those who intend to settle permanently, knowledge of the territory and traffic flows towards the border is essential for optimal time management. Finally, for those who need a clear vision of their monthly net, we recommend the constant use of an updated calculator with data from the current fiscal year. This procedure, if carried out correctly, allows you to have a transparent picture of financial flows, avoiding surprises when filing your tax return and allowing prudent and aware financial management of your status as a cross-border worker in Swiss territory.

Frequently Asked Questions

Which deductible applies to new frontier workers?: For The Article 9 transitional regime applies only to workers who meet the Agreement’s definition and worked in Graubünden, Ticino or Valais between 31 December 2018 and 17 July 2023; covered employment income is taxable exclusively in Switzerland. The ordinary regime applies in other cases, with Italian taxation and credit for Swiss tax where applicable. The €10,000 in Article 4 of Law 83/2023 is only the income limit referred to in Article 1(175) of Law 147/2013, not a general allowance. FTA factsheet · Agreement, Article 9 · Normattiva, Article 4.
How is double taxation avoided?: Double taxation is avoided through the tax credit mechanism. Taxes paid at source in Switzerland, which is responsible for the taxation of income from employment, can be deducted in Italy by filling in the EC framework of form 730.
What are the mandatory payroll contributions?: Compulsory contributions in Switzerland include AVS/AI/IPG at 5.3% paid by the employee, AD/AC at 1.1% (calculated on a ceiling of CHF 148,200), as well as variable quotas for LAINF (between 0.7% and 1.5%) and LPP, which varies from 7% to 18% depending on the age of the worker.