What is the difference between Leave G and Leave B?

The G Permit (Grenzgänger) is for those who reside in Italy and work in Switzerland, maintaining their domicile of residence in the country of origin. Permit B is for those who move permanently to Switzerland. Both allow you to work, but the G preserves the status of Italian resident; the B implies residence and taxation mainly in Switzerland. G is accessible to border guards; B requires a permanent transfer decision.

In which country do I pay taxes: Switzerland or Italy?

Taxes on the source are only withheld in Switzerland by the employer. Italy taxes world income through IRPEF, but recognizes a tax credit for taxes already paid in Switzerland (declared in the EC framework of 730). There is no double taxation thanks to this mechanism: the final result is a unique taxation in the country where you work (Switzerland), with Italian tax treatment on non-Swiss income.

What is the 730 CE tax credit?

It is the Italian mechanism to avoid double taxation. In the EC framework of form 730, it declares the gross income earned in Switzerland and the amount of Swiss tax already paid (from the employer's certificate). The Revenue Agency calculates the Italian IRPEF, deducts the Swiss tax already paid, and reimburses the difference (if the Swiss tax is > of the IRPEF) or asks for the balance (if lower). Always keep your Swiss withholding tax certificate to prove the amount.

What is the New Frontier Agreement and when does it come into force?

It is an Italian-Swiss agreement signed on 23 December 2020 and ratified by Italy with Law 83 of 13 June 2023, in force since 1 January 2024. It introduces deductibles on employee income: new frontier workers have €10,000 per year exempted from tax at source; old frontier workers (status before 17/7/2023) have €7,500 exempted in 2024, climbing to €10,000 in 2033. It also changes social security rules and simplifies tax procedures.

How much does health insurance (LAMal) cost for a frontier worker?

G border workers have the right of option for LAMal, the Swiss health insurance. The cost varies by age, canton, and supplier: typically from CHF 150–400 per month for young adults, with deductibles from CHF 300-2,500 per year. It is often less expensive than the Italian Health Service for healthy workers. However, the option is binding: once chosen, you cannot return to the Italian SSN easily. Evaluate with the employer before choosing.

Torre di Santa Maria: Guide for Border Workers (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 25 August 2026

Border valley between Italy and Switzerland showing typical Ticino and Grisons mountain landscape

Permit G, tax at source, LAMal and AVS/LPP: how the tax and social security regime works for those who work in Switzerland from the Ticino border.

Context

In a nutshell

The New Frontier Agreement enters into force on 1 January 2024: tax and social security rules rewritten
Withholding tax withheld UNI in Switzerland; double taxation avoided with EC framework tax credit 730
Frontier G: LAMal option right (health insurance), mandatory AVS/LPP, contributions 5.3%+7-18% by age group
New frontier workers: deductible €10,000 per year; old frontier workers (before 17/7/2023): exemption €7,500 until 2033

Key facts

What: New Italian-Swiss Border Agreement with tax and social security reforms
When: Signed December 23, 2020, effective January 1, 2024
Where: Italy-Switzerland (Canton of Ticino, Graubünden and borders)
Who: Ratified by Italy with Law 83 of 13 June 2023
Tax: Withholding tax in Switzerland; credit in Italy through EC framework of model 730
Contributions: AVS/AI/IPG 5.3% paid by employees; LPP 7-18% by age group (from 25 years)

What is G Leave and when is it convenient

Those who reside in Torre di Santa Maria or in Ticino border municipalities and find work in Switzerland (Graubünden, Valais, Uri or other regions) access the G Permit regime (Grenzgänger, border crossing). It is not a matter of immediate geographical proximity — permission is granted on the basis of domicile and employment contract, not border size. Permit G allows you to work in Switzerland while maintaining residence in Italy, with specific rights and obligations regarding taxes, social insurance

Operational details

How the tax at source works: Switzerland vs Italy

A crucial concept for the frontier: source tax is withheld UNI in Switzerland, not in both countries. The Swiss employer automatically pays a withholding tax on the paycheck. This sum is not “double tax” — it is the ordinary mechanism of Switzerland.

Italy, for its part, DOES NOT consider further because it recognizes the principle of taxation in the country of employment. Instead, the frontier pays ordinary Italian taxes (national + regional + municipal IRPEF) on ALL its worldwide income. How do you avoid double taxation? Using the tax credit : in the Italian tax return (Form 730), Section CE, the border worker declares the gross amount earned in Switzerland and the tax already paid. The Revenue Agency credits him with a corresponding deduction in the final settlement.

For this reason, it is essential to keep ALL Swiss pay slips and annual withholding tax certification, because without documents the Revenue Agency cannot verify the credit.

Contributions and social security: AVS, LPP, LAMal

AVS/AI/IPG (basic pension): the employee pays 5.3% of the gross salary. Contributions for unemployment (AD) and accident insurance (AC) are also added, amounting to a total of about 1.1% (with a maximum cap of CHF 148,200 taxable base).

LPP (occupational pension, second pillar):

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

Transfer checklist: what you need before you leave

Step 1 — Validate the Swiss employment contract. Before changing residence, make sure that the employment contract is signed in Switzerland (or in one of the cantons of Graubünden, Valais, Uri, Bern, etc.) and that the employer is registered with the competent cantonal authorities. Ask the employer for a confirmation letter with: start date of employment, canton of headquarters, qualification and gross monthly salary. It will be necessary for the application for the G Leave.

Step 2 — Apply for the G Permit. It is not the employer who requests it, but the competent Swiss authority (cantonal foreigners' office or the SEM, State Secretariat for Migration). However, the first step is always to inquire with the municipal authorities of your Canton of residence in Italy (in Torre di Santa Maria, near the municipality), who can direct you to bilateral proceedings. Typical documents: identity card, employment contract, Italian tax documentation, personal certificate.

Step 3 — Notify the Revenue Agency. Once you have obtained the G Permit, you must notify the Italian Tax Office of the change of status (border crossing). Fill out the RW form (declaration of assets abroad) if you accumulate savings in Switzerland. Declares foreign income in box D of form 730 or PF Income, section "Business and self-employment income" or "Employee income".

Step 4 — Open an account in Switzerland

Evaluating a Ticino job offer? Simulate your net payslip: enter gross salary, marital status and municipality for a detailed breakdown.

Frequently Asked Questions

What is the difference between Leave G and Leave B?: The G Permit (Grenzgänger) is for those who reside in Italy and work in Switzerland, maintaining their domicile of residence in the country of origin. Permit B is for those who move permanently to Switzerland. Both allow you to work, but the G preserves the status of Italian resident; the B implies residence and taxation mainly in Switzerland. G is accessible to border guards; B requires a permanent transfer decision.
In which country do I pay taxes: Switzerland or Italy?: Taxes on the source are only withheld in Switzerland by the employer. Italy taxes world income through IRPEF, but recognizes a tax credit for taxes already paid in Switzerland (declared in the EC framework of 730). There is no double taxation thanks to this mechanism: the final result is a unique taxation in the country where you work (Switzerland), with Italian tax treatment on non-Swiss income.
What is the 730 CE tax credit?: It is the Italian mechanism to avoid double taxation. In the EC framework of form 730, it declares the gross income earned in Switzerland and the amount of Swiss tax already paid (from the employer's certificate). The Revenue Agency calculates the Italian IRPEF, deducts the Swiss tax already paid, and reimburses the difference (if the Swiss tax is > of the IRPEF) or asks for the balance (if lower). Always keep your Swiss withholding tax certificate to prove the amount.
What is the New Frontier Agreement and when does it come into force?: It is an Italian-Swiss agreement signed on 23 December 2020 and ratified by Italy with Law 83 of 13 June 2023, in force since 1 January 2024. It introduces deductibles on employee income: new frontier workers have €10,000 per year exempted from tax at source; old frontier workers (status before 17/7/2023) have €7,500 exempted in 2024, climbing to €10,000 in 2033. It also changes social security rules and simplifies tax procedures.
How much does health insurance (LAMal) cost for a frontier worker?: G border workers have the right of option for LAMal, the Swiss health insurance. The cost varies by age, canton, and supplier: typically from CHF 150–400 per month for young adults, with deductibles from CHF 300-2,500 per year. It is often less expensive than the Italian Health Service for healthy workers. However, the option is binding: once chosen, you cannot return to the Italian SSN easily. Evaluate with the employer before choosing.