What is the difference between old and new frontiersmen?

The transitional regime distinguishes between those who were already border workers before 17 July 2023 and the new border workers. The former benefit from a deductible of 7,500 euros and a transitional regime until 2033, while the new frontier workers benefit from a deductible of 10,000 euros, in line with the agreement in force from 1 January 2024.

How do you avoid double taxation?

Italy avoids double taxation through the tax credit. The worker must declare the income received in Switzerland in the EC framework of form 730, allowing to deduct the taxes already paid at source in Switzerland according to the regulations in force.

What is the right of option for LAMal?

The right of option allows border workers to choose between Swiss health insurance (LAMal) and the Italian health system. The choice must be weighted according to your needs, considering that the LAMal deductibles for adults range between 300 and 2,500 CHF.

Transfer to Villa di Chiavenna by border crossing: useful guide (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 11 August 2026

Panoramic view of a mountain road near the border between Italy and Switzerland

Analysis of the advantages and tax considerations for those living in Villa di Chiavenna working in Switzerland under the new tax agreement.

Context

In a nutshell

Border agreement in force from 1 January 2024.
Exclusive taxation in Switzerland with tax credit in Italy.
Deductible of 10,000 euros for new frontier workers.
LAMal option obligation for health insurance.

Key facts

What: New border tax agreement
When: Effective January 1, 2024
Where: Italian-Swiss border
Who: Italy and Switzerland
Amount: Deductible 10,000 euros (new) or 7,500 euros (old)

The transfer to Villa di Chiavenna for those working in Switzerland requires a precise understanding of the regulations in force, in particular after the entry into force of the new tax agreement on 1 January 2024. This agreement, ratified in Italy with Law 83 of 13 June 2023, has modified the methods of taxation of labour income. For the frontier, the tax at source is withheld exclusively in Switzerland, while Italy avoids double taxation by applying the tax credit through the EC framework of the model 730. This is a structural change compared to the convention of 9 December 1976. The worker must bear in mind that Switzerland is not a member of the EU or the EEA, which involves specific dynamics in the management of the G permit. The monitoring of the rates, established by federal and cantonal laws, is managed by the Federal Tax Administration (AFC/ESTV). It is essential to distinguish between the competences of the entities: the UFAS deals with social security

Operational details

Analysing the choice to live in Villa di Chiavenna requires an in-depth examination of the costs and benefits related to border status. Under the current regime, new frontier workers benefit from a deductible of 10,000 euros, while for old frontier workers, defined as those who were such before 17 July 2023, a deductible of 7,500 euros is foreseen with a transitional regime that will last until 2033. This distinction is fundamental to correctly calculate the annual tax burden. Italian personal income tax rates, which range from 23% up to 28,000 euros, to 35% for the range between 28,001 and 50,000 euros, up to 43% for incomes over 50,000 euros, interact with the Swiss system. In Switzerland, social security contributions include the AVS/AI/IPG at 5.3% borne by the employee, the AD/AC at 1.1% (capped at CHF 148,200), the LAINF between 0.7% and 1.5% and the LPP, which varies from 7% to 18% based on age group, from 25 years.

Health and Social Security Management

A crucial aspect is the management of health coverage. The frontier worker has the right of option for LAMal, the Swiss health insurance. Adult deductibles range from CHF 300 to CHF 2,500. It is necessary to carefully evaluate the choice between the Italian and the Swiss health system, also based on your family situation. Using a calcolatore allows you to simulate the net impact of salary considering Swiss withholdings and taxes in Italy.

Useful planning tools

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

Key points

The procedure for those who decide to settle in Villa di Chiavenna and maintain their occupation across the border includes some mandatory steps. First of all, it is essential to regularize your residence position at the Municipality of Villa di Chiavenna, communicating the correct status of frontier worker. Subsequently, it is necessary to manage the documentation relating to the G permit with the competent cantonal authorities. The declaration of income in Italy must be made with extreme precision using the EC framework for the application of the tax credit, thus avoiding double taxation on income produced in Switzerland. With regard to the management of cash flows, many border crossers opt for the opening of bank accounts that facilitate currency exchange, considering the fluctuations between CHF and EUR. You can consult a comparator to monitor exchange rates and optimize the transfer of funds. Another important activity is the periodic verification of the Swiss paycheck, ensuring that all withholdings (AVS, LPP, LAINF) comply with the provisions of the law. For those who need further information on their situation, the portal offers dedicated tools. It is strongly recommended to use the calcolatore to obtain precise estimates on the monthly and annual net, taking into account the specific deductions provided for by the new tax agreement. Correct bureaucratic management, including the correct compilation of the

Frequently Asked Questions

What is the difference between old and new frontiersmen?: The transitional regime distinguishes between those who were already border workers before 17 July 2023 and the new border workers. The former benefit from a deductible of 7,500 euros and a transitional regime until 2033, while the new frontier workers benefit from a deductible of 10,000 euros, in line with the agreement in force from 1 January 2024.
How do you avoid double taxation?: Italy avoids double taxation through the tax credit. The worker must declare the income received in Switzerland in the EC framework of form 730, allowing to deduct the taxes already paid at source in Switzerland according to the regulations in force.
What is the right of option for LAMal?: The right of option allows border workers to choose between Swiss health insurance (LAMal) and the Italian health system. The choice must be weighted according to your needs, considering that the LAMal deductibles for adults range between 300 and 2,500 CHF.