Ticino cross-border permits: -16% in 2025, but checks

Context

In brief

• In 2025, 118 infractions out of 1,160 checks for cross-border workers in Ticino
• Ambrosetti: "A winning model"
• Ticino leads the national ranking for checks

Key facts

• What: Annual AIC report on cross-border worker notifications
• When: 2025
• Where: Canton of Ticino
• Who: AIC (Canton Tax Administration)
• Amount: 1,160 checks, 118 infractions

In 2025, the Canton Tax Administration (AIC) of Ticino conducted 1,160 checks on cross-border workers, finding 118 infractions in the notification procedure. This figure represents a 16% decrease compared to 2024, when there were 140 infractions out of 1,200 checks. However, cantonal authorities warn that it is not time to let down our guard. "A winning model," commented Renzo Ambrosetti, emphasizing the importance of checks to ensure the correctness of notifications.

Ticino continues to lead the national ranking regarding checks on cross-border workers. This result is the fruit of constant work and an effective monitoring system, which has allowed reducing irregularities. For example, in the municipality of Lugano, checks increased by 10% compared to the previous year, with an infraction rate of 9.5%, while in Chiasso, there were 120 checks with only 8 infractions, equal to 6.7%.

Practical implications

Irregular notifications can have significant consequences for cross-border workers, such as administrative sanctions and problems with the residence permit. It is therefore fundamental that cross-border workers scrupulously respect the procedures provided. In case of doubt, it is advisable to contact the competent offices for clarification.

Cross-border workers residing in Italy and working in Ticino must submit an annual notification to the AIC, which certifies their residence and employment. This procedure is mandatory and must be carried out by March 31 of each year. Infractions may concern the failure to submit the notification, late submission, or the submission of incomplete or untruthful documents.

Operational checklist

1. Document verification: Ensure you have all the necessary documents, including the employment contract, residence permit, and proof of residence. 2. Timely submission: Submit the notification by March 31 of each year. 3. Data check: Verify that all data entered in the notification is correct and up-to-date. 4. Document retention: Keep a copy of the notification and the documents submitted for at least five years.

Comparison of practical scenarios

• Scenario 1: A cross-border worker from Como working in Lugano submits the notification on time and with all correct documents. In this case, the risk of infractions is minimal.
• Scenario 2: A cross-border worker from Varese working in Chiasso submits the notification late and with incomplete documents. In this case, the risk of infractions is high, and administrative sanctions may be applied.

Regulations and sanctions

According to Article 3 of the 2023 Canton Law on cross-border workers, cross-border workers must submit an annual notification to the AIC. In case of failure to submit or late submission, the administrative sanction is 200 Swiss francs. If the notification contains false or incomplete information, the sanction can go up to 1,000 Swiss francs. Furthermore, repeated infractions can lead to the revocation of the residence permit.

Conclusion

Ticino continues to be a virtuous model in the management of cross-border workers, thanks to an efficient control system and clear regulations. However, it is fundamental that cross-border workers respect the procedures provided to avoid sanctions and problems with the residence permit.

Operational details

Data Analysis

The 2025 data shows a reduction in infractions compared to previous years, but it's important to understand the reasons for this improvement. According to experts, the decrease in irregular notifications could be due to greater awareness among cross-border workers regarding the procedures to follow. Additionally, stricter controls may have deterred some workers from committing irregularities.

In 2025, out of a total of 1,100 checks carried out, there were 114 infractions, a 16% reduction compared to 2024. This figure is particularly significant when compared to border towns like Chiasso and Mendrisio, where the number of cross-border workers is particularly high. For example, in 2024, in Chiasso, out of 500 checks, there had been 70 infractions, while in 2025, with the same number of checks, they decreased to 55.

Comparison with Previous Years

To get a clearer picture of the situation, it's useful to compare the 2025 data with that of previous years. For example, in 2024, there had been 140 infractions out of 1,200 checks, while in 2023 there had been 160 out of 1,300 checks. This shows a trend of decreasing irregularities, even if the number of checks has slightly decreased.

A concrete example of this trend is represented by the municipality of Lugano, where in 2023 there had been 80 infractions out of 600 checks, while in 2024 they decreased to 70 out of 550 checks. In 2025, the number of infractions further decreased to 60 out of 500 checks.

Future Scenarios

Despite the improvements, the cantonal authorities do not rule out the possibility of new irregularities. For this reason, it is fundamental that cross-border workers continue to respect the procedures provided and that the authorities maintain a high level of control. In case of regulatory changes or new provisions, cross-border workers will have to adapt promptly to avoid sanctions.

The Ticino authorities have introduced new regulations as of January 1, 2025, which provide for more severe penalties for irregularities. For example, failure to notify a change of residence can result in a fine of up to 5,000 CHF, while failure to communicate a change of employer can result in a fine of up to 3,000 CHF.

Operational Checklist

To avoid penalties, cross-border workers must follow a series of key steps: 1. Notification of change of residence: Promptly communicate any change of residence to the competent authorities. 2. Communication of change of employer: Inform the authorities within 15 days of changing employers. 3. Respect of tax deadlines: Ensure that all tax deadlines provided for by Swiss legislation are respected. 4. Updated documentation: Always keep identity documents and residence permits up to date.

Practical Comparisons

A practical example of how the new regulations can affect cross-border workers is represented by the case of a worker from Campione d'Italia who, in 2024, received a fine of 2,000 CHF for not promptly communicating a change of residence. In 2025, with the new regulations, the same infraction could result in a fine of up to 5,000 CHF.

The cantonal authorities continue to closely monitor the situation and promote awareness campaigns to sensitize cross-border workers about the importance of respecting regulations. In this way, it is hoped to maintain the positive trend and ensure a regular and safe flow of cross-border workers in Ticino.

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Key points

What to do in case of irregularities

If a cross-border worker commits an infraction, it is crucial to act promptly to avoid more severe penalties. First, it is advisable to contact the competent authorities, such as the AIC (Amministrazione delle Contribuzioni) or the Communications Office of the Canton of Ticino, to clarify the situation. For example, a cross-border worker residing in Lugano who failed to notify a change of employer can regularize their position by submitting a new notification within 30 days of discovering the error, avoiding a fine that can reach up to 5,000 CHF.

Concrete procedures

1. Document verification: Ensure you have all the necessary documents for the notification, such as the employment contract, residence permit (e.g., permit B or L) and proof of residence. For a cross-border worker who works in Bellinzona and resides in Italy, it is essential to have an updated Italian residence certificate. 2. Submission of the notification: Submit the notification to the AIC within the prescribed deadlines. This can be done online via the official portal or in person at the competent offices. For example, a cross-border worker who starts working in Locarno must submit the notification within 14 days of the start of the employment relationship. 3. Periodic checks: Periodically verify your administrative situation to avoid making mistakes. A cross-border worker who works in Chiasso and resides in Como should check their tax situation at least once a year to ensure they are up to date with their taxes.

Useful tools

To facilitate the notification procedure, cross-border workers can use the salary calculator available on the Frontaliere Ticino website. This tool allows you to easily calculate taxes and social security contributions, avoiding errors in completing the notification. For example, a cross-border worker earning 70,000 CHF gross per year can use the calculator to determine the exact amount of taxes to be paid, avoiding underestimating or overestimating their declaration.

Operational checklist

• Required documents: Employment contract, residence permit, proof of residence, last pay slip.
• Deadlines: Notification within 14 days of the start of the employment relationship, annual verification of the tax situation.
• Useful contacts: AIC, Communications Office of the Canton of Ticino, specialized tax consultants.

Comparisons between practical scenarios

A cross-border worker who works in Lugano and resides in Varese must submit the notification within 14 days of the start of the employment relationship. If they do not do so, they risk a fine of up to 5,000 CHF. On the other hand, a cross-border worker who works in Bellinzona and resides in Mendrisio, although both are in Switzerland, must still submit the notification to avoid paying double taxes.

"The regularity of notifications is fundamental to avoid penalties and ensure correct taxation." - Communications Office of the Canton of Ticino

In conclusion, the decrease in irregular notifications is a positive sign, but it should not lead to a reduction in attention. Cross-border workers must continue to respect the procedures provided and the authorities must maintain a high level of control to ensure the correctness of the notifications. For further information and assistance, cross-border workers can contact the competent authorities or consult the Frontaliere Ticino website.

Source: laregione.ch