What document is required to cross the border as a border crossing?

Valid Italian passport or identity card. For the identity card, at least 3 months of residual validity are needed. The G permit (residence for border workers) is mandatory to work legally in Switzerland, but its possession is verifiable in case of random customs control. The permit is not a visa: Switzerland does not require visas for Italian citizens. Without a G permit registered with the Italian municipality, the border crossing is not legal.

What is the G permit and how do I get it?

It is a residence permit in Italy for those who work in Switzerland, it is not a visa. It is requested at the SEM (State Secretariat for Migration) office of the canton where you will have your place of work (Ticino, Valais, etc.), usually with the support of the Swiss employer. The Italian municipality of residence in Ticino must be informed and record the permit in its archives. Switzerland applies a maximum annual quota of hired border workers set by SECO: if the quota is exhausted, the request may be rejected.

Does the New Frontier Agreement of 2024 change entry procedures?

No, the entry procedure and the G permit remain the same. What changes is the taxation: deductible of €7,500 for old border guards (pre 17/7/2023) and €10,000 for new ones (from 17/7/2023). The Agreement is in force from 1 January 2024 (ratified by Italy with Law 83/2023). The procedural part (documents, crossings, registrations) remains stable. Only the paycheck and the tax rebate calculation change.

How does source tax and double taxation work?

Switzerland applies the tax at source (withholding tax) directly on the paycheck, up to the indicated deductible (€7,500 or €10,000). Italy avoids double taxation by granting tax credit in the EC framework of model 730. You do not pay twice if you submit the declaration: you pay in Switzerland, Italy recognises what has already been paid. If you do not file the 730, you do not recover the benefit and unfortunately suffer double taxation.

What are the main Ticino border crossings?

The most used crossings are Brogeda (Ticino-Grigioni), Chiasso (Ticino-Como), Gaggiolo (border Como), Ponte Tresa (Ticino-Varese). Each crossing has customs opening hours and specific controls. In case of heavy traffic or extraordinary events (protests, bad weather, accidents), transit can slow down significantly. A border agent should plan travel times and keep the G permit on hand at all times during transfers.

Entry documents Switzerland: border guides 2026 (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 27 August 2026

Swiss residence permit (Permesso G) and Italian passport on office desk with Italy-Switzerland flags blurred in background

Passport, G permit, identity card: mandatory documents and procedures to cross the border. New 2024 Agreement, Ticino crossings, customs controls and tax rebates.

Context

In a nutshell

New Frontier Agreement in force from 1 January 2024: taxation changes for those working in Switzerland
Compulsory documents: Italian passport or identity card, G permit (residence), customs checks
Old frontier workers (pre 17/7/2023): exemption €7,500 per year; new frontier workers: €10,000 deductible

Key facts

What: Entry procedure into Switzerland and documentation for Italy-Switzerland border workers
When: In force from 1 January 2024 (New Frontier Agreement)
Where: Ticino crossings (Brogeda, Chiasso, Gaggiolo, Ponte Tresa) and SECO/SEM offices
Who: G-permit frontier workers, employees and the self-employed
Permit: G Permit for residence in Italy + work in Switzerland; B Permit for residence in Switzerland
Primary document: Valid passport or Italian identity card with 3 months residual validity
Regulatory deadline: Law 83 of 13 June 2023 (Italian ratification of the New Agreement)

On 1 January 2024, the New Frontier Agreement amended the rules on taxation, permits and entry into Switzerland for those working across borders. To regularly cross the crossings (Brogeda, Chiasso, Gaggiolo and others), the border worker must have specific documents and comply with precise procedures: it is not a secondary formality, but an essential requirement to legally work and support the contributory and tax obligations towards the Swiss AVS and the Italian INPS. Switzerland, although not an EU member, requires strict documentation

Operational details

How the New 2024 Agreement Rules Taxation and Entry

The border crossing into Switzerland does not only face customs controls: its tax status is governed by the Italian-Swiss Convention (signed on 9 December 1976) and the New Frontier Agreement (signed on 23 December 2020, in force from 1 January 2024). Switzerland applies tax at source (Swiss tax withholding) directly on the paycheck, while Italy avoids double taxation by granting a tax credit in quadro CE della dichiarazione 730. This means that the border worker pays taxes in Switzerland (not in both countries), and Italy recognises what has already been paid north of the border. The procedure is coordinated: the Swiss employer pays the tax at the source, the border worker declares in Italy, the Revenue Agency accredits the refund.

Daily entry to the crossings does not require a specific customs declaration for income only: customs checks physical goods (cars, goods, contraband, money over €10,000) and not the compensation already received. However, the registration of the G permit with the Italian municipality of residence is a formal prerequisite that Swiss customs can verify in the event of a random check. A border crossing without a registered G permit is not legal and risks administrative sanctions, revocation of the permit itself and blocking of future renewal. SECO and SEM operate in synergy: registration deficiencies are tracked and communicated between offices.

Set to

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Key points

Step-by-step Procedure: How to Obtain a G Permit and Cross the Border

Step 1: Registration with Your Italian Municipality of Residence Before starting work in Switzerland, the cross-border worker must go to their municipality of residence (Lugano, Bellinzona, Mendrisio, Locarno, Chiasso, etc.) in the Canton Ticino and formally notify the intention to work across the border. The municipality issues a residence certificate with mention of cross-border work and communicates personal data to SECO (Swiss State Secretariat for Economic Affairs). This step is preliminary: without municipal registration, the G permit application cannot proceed.

Step 2: Request for G Permit from Local Swiss Authorities The Swiss employer or the cross-border worker themselves requests the G permit from the SEM office (State Secretariat for Migration) of the canton where work will take place (Ticino, Valais, etc.). The permit is granted after verification of the availability of jobs for cross-border workers (annual quota set by SECO) and the economic situation of the company. SECO sets a maximum quota of cross-border workers hired each year: if the quota is exhausted, the application can be rejected even if the company is solid. This is one of Switzerland's main controls on new entries.

Step 3: Registration with the Swiss Municipality of Work (Optional but Recommended) Not mandatory, but many Swiss municipalities register cross-border workers for statistical and administrative purposes (USTAT collects data). It does not create residency in Switzerland and does not involve additional local social obligations.

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Frequently Asked Questions

What document is required to cross the border as a border crossing?: Valid Italian passport or identity card. For the identity card, at least 3 months of residual validity are needed. The G permit (residence for border workers) is mandatory to work legally in Switzerland, but its possession is verifiable in case of random customs control. The permit is not a visa: Switzerland does not require visas for Italian citizens. Without a G permit registered with the Italian municipality, the border crossing is not legal.
What is the G permit and how do I get it?: It is a residence permit in Italy for those who work in Switzerland, it is not a visa. It is requested at the SEM (State Secretariat for Migration) office of the canton where you will have your place of work (Ticino, Valais, etc.), usually with the support of the Swiss employer. The Italian municipality of residence in Ticino must be informed and record the permit in its archives. Switzerland applies a maximum annual quota of hired border workers set by SECO: if the quota is exhausted, the reque
Does the New Frontier Agreement of 2024 change entry procedures?: No, the entry procedure and the G permit remain the same. What changes is the taxation: deductible of €7,500 for old border guards (pre 17/7/2023) and €10,000 for new ones (from 17/7/2023). The Agreement is in force from 1 January 2024 (ratified by Italy with Law 83/2023). The procedural part (documents, crossings, registrations) remains stable. Only the paycheck and the tax rebate calculation change.
How does source tax and double taxation work?: Switzerland applies the tax at source (withholding tax) directly on the paycheck, up to the indicated deductible (€7,500 or €10,000). Italy avoids double taxation by granting tax credit in the EC framework of model 730. You do not pay twice if you submit the declaration: you pay in Switzerland, Italy recognises what has already been paid. If you do not file the 730, you do not recover the benefit and unfortunately suffer double taxation.
What are the main Ticino border crossings?: The most used crossings are Brogeda (Ticino-Grigioni), Chiasso (Ticino-Como), Gaggiolo (border Como), Ponte Tresa (Ticino-Varese). Each crossing has customs opening hours and specific controls. In case of heavy traffic or extraordinary events (protests, bad weather, accidents), transit can slow down significantly. A border agent should plan travel times and keep the G permit on hand at all times during transfers.