What is a G permit, and how do I apply for one?

The G permit is a document that authorizes a foreign national to work as an employee in Switzerland. Residents in Italy working in Ticino must apply at the Migration Desk (SEM) of the canton of employment. It is valid for one year and requires renewal before it expires. You need: identity document, employment contract signed by the Ticino employer and proof of domicile in Italy.

How does withholding tax work for cross-border workers?

The tax at source is ONLY withheld in Switzerland by the Ticino employer. Italy does not apply a second tax thanks to the tax credit in EC section 730. The Italian-Swiss Convention of 9 March 1976 guarantees this mechanism: the Revenue Agency recognises the taxes paid in Switzerland and applies a credit to avoid double taxation.

What rebates will I receive starting in 2024 under the new agreement?

Old cross-border workers remain taxed only in Switzerland (Art. 9 of the 2020 Agreement). The new frontier workers gain access to CHF 10,000 per year. The rebate is calculated on the difference between the Swiss tax and the equivalent Italian tax. The procedure is managed by the Revenue Agency.

Do I have to pay AVS/LPP contributions in Switzerland if I work in Ticino?

Yes, it is mandatory. The frontier pays AVS/AI at 5.3%, LPP from 7% to 18% (depending on age, from 25 years), plus unemployment and accident insurance. These amounts are withheld from the Ticino paycheck and guarantee rights to pension, disability and Swiss social benefits recognized by the federal system.

Do I have the right to choose between Swiss LAMal and Italian health insurance?

Yes. Border workers in category G are entitled to an option between Italian health insurance and Swiss LAMal. The choice is binding for the year and must be made consciously. LAMal has adult deductibles from CHF 300 to CHF 2,500 depending on the coverage chosen. Consult the employer and the competent administrations (INPS, UFSP/BAG) before deciding.

San Siro and Ticino: A Guide for Commuters

By Redazione Frontaliere Ticino (AI-generated text) · Published on 2 September 2026 · Updated on 31 October 2026

Commuter with documents at the Italy-Switzerland border crossing in Ticino

G Permit, Withholding Tax, Tax Rebates, and the New 2024 Agreement. Everything you need to know to work in Ticino from San Siro.

Context

At a Glance

G Permit required for cross-border workers employed in Ticino
Withholding tax deducted in Switzerland; no double taxation
New agreement effective January 1, 2024: tax refunds ranging from CHF 7,500 (under the old system) to CHF 10,000 (under the new system)
AVS/LPP/LAMal: Swiss contributions and entitlements for Italian residents

Key Facts

What: Tax and social security regime for cross-border workers in the Canton of Ticino
When: New Cross-Border Workers Agreement effective January 1, 2024 (ratified in Italy: Law 83/2023)
Where: Ticino, Switzerland — residence in Italy (e.g., San Siro, Lombardy)
Who: Italian employees with a G permit
Amount: Minimum refund of CHF 7,500 (existing cross-border workers), CHF 10,000 (new cross-border workers)
Legal Basis: Italian-Swiss Agreement of March 9, 1976; New Agreement signed December 23, 2020

A cross-border worker who resides in San Siro or any municipality in Lombardy and works as an employee in Ticino must hold a G permit, the document that authorizes foreign nationals to work as employees in Switzerland. The permit is valid for one year and must be renewed before it expires.

On January 1, 2024, the New Cross-Border Workers Agreement, signed on December 23, 2020, and ratified by Italy through Law No. 83 of June 13, 2023, entered into force. This agreement has modified the tax regime and tax refunds for those who cross the Ticino border daily.

The Key Principle: Withholding Tax in Switzerland

A crucial aspect that protects cross-border workers: withholding tax is deducted ONLY by the Ticino employer from the gross salary. Italy does not impose a second tax on foreign income thanks to the tax credit provided for in Section CE of Form 730. The Italian-Swiss Convention of March 9, 1976, guarantees this mechanism: the Italian Revenue Agency recognizes taxes paid in Switzerland and applies a tax credit to avoid double taxation.

Old cross-border workers remain taxed only in Switzerland (Art. 9 of the 2020 Agreement). The Article 9 transitional regime applies only to workers who meet the Agreement’s definition and worked in Graubünden, Ticino or Valais between 31 December 2018 and 17 July 2023; covered employment income is taxable exclusively in Switzerland. The ordinary regime applies in other cases, with Italian taxation and credit for Swiss tax where applicable. The €10,000 in Article 4 of Law 83/2023 is only the income limit referred to in Article 1(175) of Law 147/2013, not a general allowance. FTA factsheet · Agreement, Article 9 · Normattiva, Article 4. This tax protection is the main reason why the cross-border worker regime remains advantageous compared to other employment options.

Leggi la guida sui permessi frontalieri per sapere come richiederlo

Operational details

Mandatory Swiss Social Security Contributions: AVS, LPP, and Other Insurance Programs

Cross-border employees working in Ticino do not only pay withholding tax; they are also required to contribute to the Swiss social security systems according to federal rates. These amounts are withheld from their paycheck by the employer.

AVS (Old Age and Survivors’ Insurance): 5.3% of gross wages (employee’s share)
AI (Disability Insurance): included in the AVS percentage
IPG (Public Holiday Allowance): 5.3%
Unemployment (AD) and Disaster Relief (AC): 1.1% (with an annual cap of CHF 148,200)
LAINF (Accident Insurance): 0.7–1.5% depending on the industry
LPP (Occupational Pension Plan): 7–18% depending on age (from age 25 onward)

The total amount of these contributions (approximately 15–25% of gross pay) is less than what a cross-border worker would pay if they were a resident of Switzerland and an ordinary taxpayer. However, they acquire full Swiss social security and insurance rights: old-age and disability pensions, as well as health and accident benefits recognized by the FSO (Federal Statistical Office) and administered by SUVA and recognized LPP funds.

The Italian Income Tax Return: Form CE and Tax Credit

Every cross-border worker must report income earned in Switzerland to the Italian Revenue Agency. Employees file Form 730, while self-employed professionals file Form Unico. The key section is the CE section (Credits for Taxes Paid Abroad).

How the credit works: The Italian Revenue Agency compares the withholding tax paid in Switzerland with the Italian IRPEF tax rate that would apply to the same income. The Italian tax rates are:

23% up to EUR 28,000
33% from EUR 28,001 to EUR 50,000
43% above EUR 50,000

If the Swiss tax is lower, the cross-border worker receives a tax credit (a reduction in the Italian tax). If it is higher, they do not pay any additional tax in Italy. In both cases, the tax credit mechanism prevents double taxation.

Calcola il tuo netto svizzero con il simulatore di busta paga

LAMal: Choosing Between Italian and Swiss Health Insurance

Cross-border workers in Category G have the right to choose between Italian health insurance (administered by INPS and the Lombardy region) and Swiss health insurance (LAMal). This choice is binding for the calendar year and must be made with full knowledge of the facts: Swiss LAMal involves adult deductibles ranging from CHF 300 to CHF 2,500 depending on the coverage selected, while Italian health insurance has different deductibles and mechanisms.

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

Step-by-Step Guide: How to Start Working in Ticino

Step 1: Apply for a G permit Contact the Migration Office (SEM) of the canton where you will be working in Ticino (e.g., SEM Ticino for the south, SEM Graubünden/Valais if elsewhere). The permit must be renewed annually. Required documents:

Valid identification document (passport or ID card)
Employment contract signed by your Ticino employer
Proof of residence in Italy (San Siro or another municipality)
If necessary, a certificate of no criminal record (depending on the canton)

Step 2: Register with the INPS as a cross-border worker The Italian INPS must be aware of your cross-border worker status in order to recognize the contributions you’ve made in Switzerland as part of your insurance history. Apply for a specific registration; this facilitates the recognition of AVS/AI contributions toward your future Italian pension and the exchange of information with Swiss authorities.

Step 3: Complete the annual tax return By May 31 (according to the Italian Revenue Agency’s calendar), file Form 730 or Unico with the CE section completed. Attach:

Certificate from the Swiss source (receipt of withholdings made by the employer)
Pay stubs proving AVS/AI/LPP contributions
Declaration of non-residency in Switzerland (if you opted for the Italian LAMal)

Step 4: Tax Refund and Tax Credit Starting in 2024, if you are a cross-border worker, the tax refund will follow the new agreement. Old cross-border workers remain taxed only in Switzerland (Art. 9 of the 2020 Agreement). The Article 9 transitional regime applies only to workers who meet the Agreement’s definition and worked in Graubünden, Ticino or Valais between 31 December 2018 and 17 July 2023; covered employment income is taxable exclusively in Switzerland. The ordinary regime applies in other cases, with Italian taxation and credit for Swiss tax where applicable. The €10,000 in Article 4 of Law 83/2023 is only the income limit referred to in Article 1(175) of Law 147/2013, not a general allowance. FTA factsheet · Agreement, Article 9 · Normattiva, Article 4. The credit is processed through the Italian Revenue Agency or, in some cases, through the Lombardy Region. Check the Revenue Agency’s website or contact a CAF for exact timelines.

Before signing a contract with a Ticino-based employer, verify the following:

Is the employer properly registered with the Ticino cantonal authorities?
Which canton issues the G permit (this depends on the company’s headquarters)?
Are you able to cross the border daily (Gaggiolo, Brogeda, Chiasso)?
Do you prefer to keep your Italian health insurance or opt for Swiss LAMal? (Decide before signing)
Do you have valid and up-to-date identification documents?

Scopri le tue opzioni di copertura sanitaria: LAMal vs Italia

The calcolatore fiscale per frontalieri tool allows you to simulate your Ticino pay stub, taking into account AVS, withholding tax, social security contributions, and tax rebates, so you can determine in advance your net pay and assess the financial benefits of your choice.

Frequently Asked Questions

What is a G permit, and how do I apply for one?: The G permit is a document that authorizes a foreign national to work as an employee in Switzerland. Residents in Italy working in Ticino must apply at the Migration Desk (SEM) of the canton of employment. It is valid for one year and requires renewal before it expires. You need: identity document, employment contract signed by the Ticino employer and proof of domicile in Italy.
How does withholding tax work for cross-border workers?: The tax at source is ONLY withheld in Switzerland by the Ticino employer. Italy does not apply a second tax thanks to the tax credit in EC section 730. The Italian-Swiss Convention of 9 March 1976 guarantees this mechanism: the Revenue Agency recognises the taxes paid in Switzerland and applies a credit to avoid double taxation.
What rebates will I receive starting in 2024 under the new agreement?: Old cross-border workers remain taxed only in Switzerland (Art. 9 of the 2020 Agreement). The new frontier workers gain access to CHF 10,000 per year. The rebate is calculated on the difference between the Swiss tax and the equivalent Italian tax. The procedure is managed by the Revenue Agency.
Do I have to pay AVS/LPP contributions in Switzerland if I work in Ticino?: Yes, it is mandatory. The frontier pays AVS/AI at 5.3%, LPP from 7% to 18% (depending on age, from 25 years), plus unemployment and accident insurance. These amounts are withheld from the Ticino paycheck and guarantee rights to pension, disability and Swiss social benefits recognized by the federal system.
Do I have the right to choose between Swiss LAMal and Italian health insurance?: Yes. Border workers in category G are entitled to an option between Italian health insurance and Swiss LAMal. The choice is binding for the year and must be made consciously. LAMal has adult deductibles from CHF 300 to CHF 2,500 depending on the coverage chosen. Consult the employer and the competent administrations (INPS, UFSP/BAG) before deciding.