If I become a San Giacomo Filippo-Grisioni border worker, do I lose Italian health coverage?

Technically you remain enrolled in the Italian National Health Service, but the majority of border workers opt for the Swiss LAMal for convenience and superior coverage in Switzerland. You have the right of option: you can keep both (expensive) or choose one. The choice affects Italian health taxation and the overall strategy.

How long does it take to get G Leave?

On average 4–12 weeks from the time the Swiss employer submits the application. Times vary depending on the Canton of Graubünden and the completeness of the documentation. More complex cases can take up to 3–4 months. It's not an instant process - plan accordingly.

Is the €10,000 deductible 'all or nothing', or does it decrease if I exceed it?

The deductible is exempt, not degressive. If you earn €11,000, you pay Italian income tax only on €1,000. There is no penalty for exceeding the threshold: it is simply the first euro of taxable income in Italy. The part in Switzerland is taxed locally without discounts.

Can I renew the G Permit if I change employers in Switzerland?

Yes, but the new employer must submit a new application or transfer request. It is not automatic: it takes 2–4 weeks. Avoid periods of unemployment between assignments, as the G Leave is employment-related. If you are out of work for more than a few days, it may be withdrawn.

How does the 730 tax credit work if I paid more tax in Switzerland than in Italy?

The tax credit (EC framework of 730) recognizes the Swiss tax paid. If Switzerland withheld more than the calculated Italian IRPEF, you receive reimbursement from the Revenue Agency. If Italy asks for more than Switzerland, you make up the difference. The 1976 Convention ensures that you do not pay full double taxation.

Frontier San Giacomo Filippo-Grisons: Guide 2024 (cross-border guide)

Di Marco Ferrari · Published on 2 September 2026

Alpine landscape between Italy and Grigioni: green meadows and snow-capped peaks at Swiss-Italian border at dawn

Living in San Giacomo Filippo and working in the Graubünden: G permit, €10,000 deductible, Swiss AVS/LPP, LAMal and declaration 730. Rules 2024.

Context

In brief

New Cross-Border Workers Agreement from 1 January 2024: €10,000 allowance for new cross-border workers
Withholding tax only in Switzerland; Italian tax credit via 730
Permit G mandatory, requested through the Swiss employer

Key facts

What: New Italy-Switzerland Cross-Border Workers Agreement
When: Effective 1 January 2024 (signed 23 December 2020)
Where: Cross-border workers Italy-Grisons (Grisons Canton, Switzerland)
Who: Cross-border workers category G; INPS and Swiss administration (AFC/ESTV)
Amount: €10,000 allowance for new cross-border workers, €7,500 for old (2024–2033)

Those living in San Giacomo Filippo, in the province of Sondrio (Lombardy), and working in the Swiss Grisons are in a unique position: cross-border workers subject to both Italian and Swiss regulations. On 1 January 2024, a new decisive regulation came into force—the New Cross-Border Workers Agreement, signed on 23 December 2020 and ratified in Italy with Law 83 of 13 June 2023—which reconfigured the tax and contribution system.

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Operational details

AVS, LPP, LAINF: the Swiss pension system

Those who work in Graubünden pay Swiss social security contributions, not Italian ones. You do not pay INPS: contributions go to AVS (Old-Age and Survivors' Insurance) and AI (Disability Insurance). The AVS/AI/IPG deduction amounts to 5.3% of the gross salary for the employee, with an equivalent share from the employer. This is supplemented by the accident insurance premium (LAINF) of 0.7%–1.5% at the employer's expense. Critically, contribution to the second pillar (LPP), the Swiss pension fund, is mandatory: for those aged 25 or older, the percentage varies from 7% to 18% depending on age and fund, with a split between employee and employer.

The Italian INPS remains at zero: the cross-border worker does not pay any contributions to the Italian public pension system. The future pension will be calculated entirely on the basis of AVS, with the possibility of reunification only if contributions were made to the Italian system before acquiring cross-border status. The Swiss system is structurally more generous in terms of rates relative to income, although the AVS pension is not automatically supplemented by a third Italian pillar.

LAMal and health insurance option

For health insurance, the cross-border worker has the right to choose: they can enroll in LAMal (Swiss Health Insurance Act) with adult deductibles ranging from CHF 300 to CHF 2,500, or maintain enrollment in the Italian National Health Service through INPS. Most cross-border workers opt for LAMal for its cost-effectiveness and more comprehensive coverage in Switzerland. The choice affects Italian health taxation and the overall pension strategy.

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Key points

How to become a cross-border worker San Giacomo Filippo–Grigioni: step-by-step procedure

Step 1: sign a Swiss employment contract. This is the absolute prerequisite. Job search can be done through Swiss job boards (Indeed.ch, LinkedIn.ch), employment agencies, or direct contacts. Without a signed concrete offer, the G Permit application does not proceed.

Step 2: the Swiss employer submits the G Permit application. You do not fill it out directly. The company sends the file to the SEM (State Secretariat for Migration) of the Canton of Grisons, through the competent regional office. Response times: 4–12 weeks. Longer periods are possible if documentation is missing.

Step 3: gather Italian documentation. While the employer coordinates with the Swiss authorities, you prepare: residence certificate from your municipality of Sondrio (updated), declaration of non-employment in Italy (to be requested from the Chamber of Commerce or provincial labor directorate), criminal record and physical fitness if required, certified copy of identity card or passport.

Step 4: open a Swiss bank account. Not always mandatory from day 1, but most employers require it for salary payment. Banks in Grisons such as Raiffeisen Grisons or Banca Cantonale Grisons offer services to cross-border workers. Swiss IBAN necessary for Italian administrative coordination.

Step 5: register with INPS as a cross-border worker. After receiving the G Permit, do not delay: contact INPS (Sondrio branch or nearest) and communicate your status as a cross-border worker. INPS will register the file and coordinate with the Swiss AVS to avoid double administrative registrations.

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Frequently Asked Questions

If I become a San Giacomo Filippo-Grisioni border worker, do I lose Italian health coverage?: Technically you remain enrolled in the Italian National Health Service, but the majority of border workers opt for the Swiss LAMal for convenience and superior coverage in Switzerland. You have the right of option: you can keep both (expensive) or choose one. The choice affects Italian health taxation and the overall strategy.
How long does it take to get G Leave?: On average 4–12 weeks from the time the Swiss employer submits the application. Times vary depending on the Canton of Graubünden and the completeness of the documentation. More complex cases can take up to 3–4 months. It's not an instant process - plan accordingly.
Is the €10,000 deductible 'all or nothing', or does it decrease if I exceed it?: The deductible is exempt, not degressive. If you earn €11,000, you pay Italian income tax only on €1,000. There is no penalty for exceeding the threshold: it is simply the first euro of taxable income in Italy. The part in Switzerland is taxed locally without discounts.
Can I renew the G Permit if I change employers in Switzerland?: Yes, but the new employer must submit a new application or transfer request. It is not automatic: it takes 2–4 weeks. Avoid periods of unemployment between assignments, as the G Leave is employment-related. If you are out of work for more than a few days, it may be withdrawn.
How does the 730 tax credit work if I paid more tax in Switzerland than in Italy?: The tax credit (EC framework of 730) recognizes the Swiss tax paid. If Switzerland withheld more than the calculated Italian IRPEF, you receive reimbursement from the Revenue Agency. If Italy asks for more than Switzerland, you make up the difference. The 1976 Convention ensures that you do not pay full double taxation.