What is the difference between Leave G and Leave B?

Permit G (border worker) is for those residing in Italy and working in Switzerland; requested through SECO with employer authorisation. Permit B (residence) is for those who move permanently to Switzerland with domicile CH; request to the SEM, valid if you have a documented employment contract or family reasons. With G, domicile remains in Italy; with B, domicile is in Switzerland (Canton Ticino or other canton).

Is LAMal mandatory from the first day in Switzerland?

Yes, LAMal (Swiss health insurance) is mandatory from the first day of domicile in Switzerland. You can choose institution (Helsana, CSS, Assura, Visana, etc.) and deductible (CHF 300-2,500/year adults). If you do not sign up within 3 months, FOPH (Federal Office of Public Health) assigns you an ex officio one. Frontier G members have the right of option to maintain Italian coverage with complementary Swiss coverage.

How do you avoid double taxation between Italy and Switzerland?

Tax at source is withheld directly in Switzerland by the employer on gross salary. In Italy, declare income on declaration 730 using the CE framework: enter Swiss gross amount and tax paid in CH, get automatic tax credit. The Italian-Swiss Convention of 9 December 1976 avoids double taxation. Result: You only pay taxes once, in the country where the income was generated.

What is the new 2024 border agreement and how does the refreshment change?

New border agreement, signed on 23 December 2020 and in force from 1 January 2024 (ratified by Italy under Law 83 of 13 June 2023), introduces an annual allowance for refreshments. New frontier workers: EUR 10,000 gross taxable amount not taxed in Italy. Old frontier workers (active before 17 July 2023): EUR 7,500 exemption with transitional regime 2024-2033. INPS and Agenzia Entrate calculate at the end of the year; automatic renewal on IT account if paid more.

How much does LAMal cost and what franchises are available?

LAMal costs from CHF 150 to CHF 500/month depending on the institution and deductible chosen. Adult Deductible: CHF300-2,500/year. Low deductible (CHF 300) = highest monthly premium; high deductible (CHF2,500) = low premium but you pay more out of pocket if you use services. Tip: compare prizes of 3-4 institutes for your area (Lugano, Mendrisio, Locarno) before subscribing.

Moving to Switzerland as an Italian: the guide (cross-border guide)

Di Laura Bianchi · Published on 4 September 2026

Aerial view of Lugano and Ticino, Switzerland, destination for Italians relocating

Permit G, LAMal, AVS, house search in Ticino, refreshments 2024: complete step-by-step procedure for those who are not (yet) border crossers.

Context

In a nutshell

G leave for those who work in CH from IT; LAMal mandatory from the first day of domicile CH.
Adult LAMal deductible: CHF300-2,500/year; withholding tax withheld in CH, tax credit IT 730.
New frontier agreement 2024: EUR 10,000 new frontier exemption, EUR 7,500 old (transitional regime 2024-2033).

Key facts

What: Moving to Switzerland from non-boundary Italian: procedures allowed, home, bureaucracy.
When: New border agreement in force from 1 January 2024 (IT ratification: Law 83 of 13/6/2023).
Where: Canton Ticino, crossings: Brogeda, Chiasso, Ponte Tresa.
Permit: G for border workers, B for residents; SEM/Canton Ticino request.
LAMal: Compulsory CHF300-2,500/year, choice of CH institute; frontier G option right.
Taxes: Withholding CH, credit 730 IT via Convention 9 December 1976.

Those who move to Switzerland as an Italian and are not (yet) border workers must face a precise procedure: residence permit, registration with the federal authorities (SEM), house search in Ticino, bank account opening, registration of compulsory insurance. The new border agreement, which entered into force on 1 January 2024, clarified the rules for those who cross the border on a daily basis; but those who decide to move as a resident must follow different routes. This article guides you step by step through each phase of the transition.

Permit G vs Permit B: which one to choose?

The Permesso G

Operational details

Finding a home in Ticino: prices and strategies

Looking for a home is the second critical step. In Ticino, the real estate market is more expensive than in neighboring Italy (Como, Varese), but cheaper than in German-speaking Switzerland or Geneva. Average rents depend on the area (Lugano center > Mendrisio > Locarno), square footage, and construction standards.

Online: Immobiliare.it, Subito.it (Italy), but also Homegate.ch, ImmoScout24.ch, Newhome.ch for CH offers. Swiss ads often require: deposit (1-3 months' rent), reference letter from previous owner/employer, sometimes a solvency certificate. First comparison: a studio in Mendrisio (border) is ~10-20% more expensive than in Como, but you earn in Switzerland CHF with a net salary ~15-25% higher (depending on IT + CH taxes, withholding tax deducted in CH). The cost-benefit analysis should be done over 3-5 years of stay.

Buying a property: Switzerland is open to foreigners in specific cantons (Ticino is one of the most permissive). A mortgage requires an initial payment of 20-30%, a procedure through a Ticino notary and a CH bank, with a total duration of 3-6 months. Notary fees and property transfer taxes should be considered in the total budget.

📊 AVS and LPP: automatic pension from the first day of work

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Key points

Checklist: the 7 steps of the first month

Within 30 days after arrival, complete this list of administrative and bureaucratic obligations:

1. Municipal registration (days 1-7): Bring passport/ID card IT, accommodation document (rental contract, owner's declaration, booking confirmation). Obtain certificate of residence. 2. SEM Permit B (days 1-14): Apply to SEM Canton Ticino. If you do not have a job yet, communicate your intention to look for one in Switzerland. 3. Swiss bank (days 7-21): Open an IBAN CH account at UBS, Credit Suisse, Raiffeisen, BPS (Banca della Svizzera italiana). Requires CH residence document + passport + municipal certificate. 4. LAMal (days 1-21): Choose institution and deductible (CHF 300-2'500/year). Subscription within 3 months from residence registration otherwise automatic assignment. 5. INPS coordination (days 15-30): If you continue to have IT income (rent, pension, part-time IT salary) or were previously enrolled in INPS, notify change of address and international coordination. Use model SR163 on inps.it. 6. IT tax return (deadline May 31 of the following year): If a G commuter, declare as a commuter; if Permit B, as a foreign resident with Swiss employment income. Use box CE (Swiss tax credit) to avoid double taxation resulting from the 1976 Convention. 7. Refunds (annual check): New 2024 agreement, new commuters deductible EUR 10'000. INPS + Agenzia Entrate calculate at the end of the year; if paid more, automatic refund to IT account.

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Frequently Asked Questions

What is the difference between Leave G and Leave B?: Permit G (border worker) is for those residing in Italy and working in Switzerland; requested through SECO with employer authorisation. Permit B (residence) is for those who move permanently to Switzerland with domicile CH; request to the SEM, valid if you have a documented employment contract or family reasons. With G, domicile remains in Italy; with B, domicile is in Switzerland (Canton Ticino or other canton).
Is LAMal mandatory from the first day in Switzerland?: Yes, LAMal (Swiss health insurance) is mandatory from the first day of domicile in Switzerland. You can choose institution (Helsana, CSS, Assura, Visana, etc.) and deductible (CHF 300-2,500/year adults). If you do not sign up within 3 months, FOPH (Federal Office of Public Health) assigns you an ex officio one. Frontier G members have the right of option to maintain Italian coverage with complementary Swiss coverage.
How do you avoid double taxation between Italy and Switzerland?: Tax at source is withheld directly in Switzerland by the employer on gross salary. In Italy, declare income on declaration 730 using the CE framework: enter Swiss gross amount and tax paid in CH, get automatic tax credit. The Italian-Swiss Convention of 9 December 1976 avoids double taxation. Result: You only pay taxes once, in the country where the income was generated.
What is the new 2024 border agreement and how does the refreshment change?: New border agreement, signed on 23 December 2020 and in force from 1 January 2024 (ratified by Italy under Law 83 of 13 June 2023), introduces an annual allowance for refreshments. New frontier workers: EUR 10,000 gross taxable amount not taxed in Italy. Old frontier workers (active before 17 July 2023): EUR 7,500 exemption with transitional regime 2024-2033. INPS and Agenzia Entrate calculate at the end of the year; automatic renewal on IT account if paid more.
How much does LAMal cost and what franchises are available?: LAMal costs from CHF 150 to CHF 500/month depending on the institution and deductible chosen. Adult Deductible: CHF300-2,500/year. Low deductible (CHF 300) = highest monthly premium; high deductible (CHF2,500) = low premium but you pay more out of pocket if you use services. Tip: compare prizes of 3-4 institutes for your area (Lugano, Mendrisio, Locarno) before subscribing.