G Permit vs B Permit in 2026: When Does It Really Pay to Switch?

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In brief

Operational details

Cross-border worker permit G vs B in 2026: when does it really make sense to change status? 📊💡⚠️

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Key points

Comparison between G Permit and B Permit in 2026: when does it really make sense to change status?

For cross-border workers residing more than 20 km from the Italian-Swiss border, the new 2026 fiscal agreement may have a greater impact. It's essential to verify if it really makes sense to change status.

The new 2026 fiscal agreement introduces new rules for cross-border workers residing more than 20 km from the Italian-Swiss border. According to the agreement, cross-border workers residing in municipalities such as Bellinzona, Lugano, and Mendrisio may be subject to new taxes. It's therefore essential to verify if it makes sense to change status from G Permit to B Permit.

The G Permit is a residence permit that allows cross-border workers to work in Switzerland without having to pay income taxes. The B Permit, on the other hand, is a residence permit that allows cross-border workers to work in Switzerland, but with some restrictions. According to the agreement, cross-border workers residing in municipalities such as Bellinzona, Lugano, and Mendrisio may be subject to new taxes if they have an annual income exceeding 80,000 CHF.

For example, if a cross-border worker resides in Bellinzona and has an annual income of 100,000 CHF, they may be subject to new taxes if they have a G Permit. However, if they have a B Permit, they may be exempt from taxes if they have an annual income below 80,000 CHF.

It's therefore essential to verify if it makes sense to change status from G Permit to B Permit. To do this, it's necessary to consider several factors:

• Annual income: if the annual income exceeds 80,000 CHF, it may be better to have a B Permit to avoid taxes.

• Residence: if the cross-border worker resides in a municipality such as Bellinzona, Lugano, or Mendrisio, they may be subject to new taxes if they have a G Permit.

• Exemptions: if the cross-border worker has an annual income below 80,000 CHF, they may be exempt from taxes if they have a B Permit.

To verify if it makes sense to change status, it's possible to use an operational checklist:

• Verify annual income: if the annual income exceeds 80,000 CHF, it may be better to have a B Permit.

• Verify residence: if the cross-border worker resides in a municipality such as Bellinzona, Lugano, or Mendrisio, they may be subject to new taxes if they have a G Permit.

• Verify exemptions: if the cross-border worker has an annual income below 80,000 CHF, they may be exempt from taxes if they have a B Permit.

Here are some concrete examples:

• A cross-border worker resides in Bellinzona and has an annual income of 100,000 CHF. If they have a G Permit, they may be subject to new taxes.

• Another cross-border worker resides in Lugano and has an annual income of 60,000 CHF. If they have a G Permit, they may be exempt from taxes. However, if they have a B Permit, they may be subject to new taxes if they have an annual income exceeding 80,000 CHF.

When to change status from G Permit to B Permit?

It's essential to verify if it makes sense to change status from G Permit to B Permit. To do this, it's necessary to consider several factors, including annual income, residence, and exemptions. By using an operational checklist, cross-border workers can verify if it makes sense to change status and avoid new taxes.

What are the new rules for cross-border workers?

According to the new 2026 fiscal agreement, cross-border workers residing in municipalities such as Bellinzona, Lugano, and Mendrisio may be subject to new taxes if they have an annual income exceeding 80,000 CHF.

How to verify if it makes sense to change status?

To verify if it makes sense to change status from G Permit to B Permit, it's necessary to consider several factors, including annual income, residence, and exemptions. By using an operational checklist, cross-border workers can verify if it makes sense to change status and avoid new taxes.

Examples of changing status from G Permit to B Permit

Checklist for changing status from G Permit to B Permit

Conclusion

In conclusion, it is essential to verify whether it is convenient to change the status from G permit to B permit. To do this, it is necessary to consider some factors such as the annual income, residence, and exemptions. Using an operational checklist, it is possible to verify whether it is convenient to change the status and choose the most suitable residence permit for one's needs.

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