Moving to Marzio by frontier: pros and cons (cross-border guide)

Context

In a nutshell

• The New Frontier Agreement entered into force on 1 January 2024. - It is signed on 23 December 2020 and ratified by Law 83 of 13 June 2023. - The old agreement provided for a concession of 7,500 euros, while the new agreement provides for a deductible of 10,000 euros.

What has changed with the New Frontier Agreement

The New Frontier Agreement was signed on 23 December 2020 and ratified by Law 83 of 13 June 2023. This new agreement entered into force on 1 January 2024 and provides for some important changes compared to the old agreement. One of the main novelties is the €10,000 deductible, which is higher than the previous benefit of €7,500.

Concrete examples

Let's imagine that we are a border worker working in Lugano and living in Marzio. Our annual income is 60,000 euros. In the old agreement, we would have been entitled to a concession of 7,500 euros, while with the new agreement we can benefit from a deductible of 10,000 euros. This means that we could save 2,500 euros per year.

Operational Checklists

To benefit from the €10,000 deductible with the New Frontier Agreement, we must meet the following conditions:

• We are citizens of an EU Member State. - We reside in Switzerland for at least 90 days a year. - We work in Switzerland for at least 183 days a year. - Our annual income is less than 120,000 euros. - We have no other sources of income in Switzerland.

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Operational details

Practical analysis

• Frontier workers who intend to move to Marzio must consider the new rules and limitations provided for by the New Frontier Agreement, in force from 1 January 2023. - It is important to consult a lawyer or tax advisor to understand the financial and tax implications of the transfer, particularly in relation to income tax and stamp duty. - According to the New Frontier Agreement, frontier workers who intend to move to Marzio must submit an application for a residence permit within 30 days of the date of arrival. - It is also necessary to present a certificate of registration in the professional register or a certificate of registration with the Chamber of Commerce and Industry. - Border crossers intending to move to Marzio must also ensure that they have health insurance covering medical expenses in Switzerland. - It is important to note that border crossers who intend to move to Marzio are not automatically holders of a residence permit, but must submit an application and wait for the decision of the competent authority. - Under federal border law, border crossers planning to move to Marzio must also make sure they have enough income to support themselves and their family. - You also need to make sure you have a stable place to stay and have a backup plan for any financial issues.

Concrete examples

• A border worker who intends to move

Useful tools to protect your net income

To reduce FX leakage, compare CHF-EUR exchange options and banks for cross-border workers.

Key points

If you decide to move to Maroggia, be sure to take into account the new rules and limitations provided for by the New Frontier Agreement, which entered into force on 1 January 2023. This agreement changes the rules around cross-border work and could have important financial and tax implications for you and your family.

Consult an attorney or tax advisor to understand the financial and tax implications of the transfer. Here is some useful information to help you make an informed decision:

• Check your tax situation : Make sure you understand how the New Frontier Agreement could affect your tax situation. For example, if you are a Swiss national working in Italy, you may be subject to new taxes or duties.

• Check your health status: If you have a pre-existing condition, you may need to check how the New Frontier Agreement may affect your health coverage.

• Check your employment status: If you have an employment contract in Italy, you may need to check how the New Frontier Agreement could affect your employment position.

• Check your family situation: If you have a family, you may need to check how the New Frontier Agreement could affect your financial and tax situation.

Here is some useful information to help you understand the new rules and limitations of the

For a precise net salary calculation, use our tax comparator: compare take-home pay between G and B permits with all 2026 deductions.