Which deductible applies to new frontier workers?

For new frontier workers, i.e. those who started working after 17 July 2023, the tax exemption is set at 10,000 euros, as provided for by the new tax agreement in force from 1 January 2024.

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 (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 11 August 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 in force from 1 January 2024.
New deductible for frontier workers equal to 10,000 euros.
Tax at source withheld exclusively 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 exclusively 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. For old frontier workers there is a transitional regime that will last until 2033, with

Operational details

Analyzing the transfer to Valdidentro involves a deep reflection on the costs and benefits related to cross-border commuting towards the Grisons. Unlike other border areas, the geographical proximity plays a crucial role in travel times, but it is necessary to consider the impact of Swiss pension contributions on the net pay. The management of the second pillar (LPP) and the choice of health insurance (LAMal) are elements that directly influence the available income. For border workers, the right to opt between the Swiss and Italian healthcare systems is a crucial variable, with LAMal franchises ranging from 300 to 2,500 francs.

Useful planning tools

To estimate your pension strategy, use the pension planner and the pillar 3 simulator.

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 of registering with the town hall of residence and managing the work permit (G Permit) correctly. It is necessary to ensure that all documents related to the employment relationship are in line with the SEM (State Secretariat for Migration) directives. Managing one's pension position, including correct contributions to the INPS in Italy for the relevant shares, is a step that should not be underestimated to avoid future complications.

First day as a cross-border worker? Our practical guide walks you from cantonal registration to your first paycheck.

Frequently Asked Questions

Which deductible applies to new frontier workers?: For new frontier workers, i.e. those who started working after 17 July 2023, the tax exemption is set at 10,000 euros, as provided for by the new tax agreement in force from 1 January 2024.
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.