Moving to Switzerland as an Italian: the guide

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 March 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

If you find a job in Switzerland, enrollment in the pension systems happens automatically from the first day. AVS (federal old-age and disability insurance): contribution 5.3% by the employee plus 5.3% by the employer, calculated on gross salary. LPP (second pillar, company pension fund): 7-18% depending on the age class (from 25 years onwards). No choice: enrollment is mandatory by federal law. After moving, international coordination INPS/AVS ensures that contributions paid in Italy are not lost and contribute to the future Swiss pension. The Italian-Swiss Convention of 9 March 1976 protects the pension rights of those who move.

LAMal: choose a Swiss institution (deductible CHF 300-2'500/year adults) and subscribe within 3 months of registering your CH address. If you do not subscribe by the deadline, the UFSP (BAG, Federal Office of Public Health) will assign one to you with the minimum deductible.

Refunds and new cross-border agreement 2024

If you obtain Permit G and continue to reside in Italy, the new cross-border agreement (signed on 23 December 2020, effective 1 January 2024) provides an annual exemption of EUR 10,000 for new cross-border workers (gross taxable income): below this threshold, no refunds to pay in Italy. Cross-border workers already active before 17 July 2023 benefit from an exemption of EUR 7,500 with a transitional regime until 2033. Withholding tax is directly deducted in Switzerland by the employer (calculated on gross salary); in Italy, you declare the income in the 730 declaration and obtain a tax credit via the CE form: this avoids double taxation provided for by the Convention of 9 March 1976. The Revenue Agency (MEF) and INPS automatically calculate it at the end of the year; if you have paid more, the refund is credited to your IT account by the following July.

Useful tools for your case

To verify your within/over 20 km tax scenario, use the net salary calculator and the tax return guide.

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.

Salary calculator: Swiss vs Italian pay slip

Before moving, calculate the real net in Switzerland compared to Italy. The gross Swiss salary includes mandatory deductions: AVS 5.3%, LPP 7-18% (age class), LAMal ~CHF 150-500/month (depending on deductible), AD/AC 1.1% (cap CHF 148'200 annual salary), LAINF 0.7-1.5%. Less federal/cantonal withholding tax (Ticino is among the lowest in CH). Result: net CHF.

Convert to EUR (currently CHF 100 = EUR ~110, rates fluctuate daily). Compare with net Italian: gross salary less IRPEF (23% up to EUR 28'000, 33% EUR 28'001-50'000, 43% over EUR 50'000) less INPS contributions (~9.19% employee) = net IT in EUR.

⚠️ Difference net CH – net IT (converted): is the "gross" gain of the move. If positive and > differential rent cost Ticino vs Italy, the move is economically convenient. Also consider hidden costs: commuter car transport, change of life, distance from family, taxes of the canton of work (vary by income brackets).

Next step: calculate your Swiss net salary and compare it with the Italian salary. Use our free commuter pay slip calculator to understand if the move is really worth it.