Moving to Domodossola by border crossing: pros and cons (cross-border guide)

Context

In a nutshell

• Switzerland and Italy signed the New Frontier Agreement on 23 December 2020.
• The new agreement enters into force on 1 January 2024.
• The Italy-Switzerland double taxation agreement was signed on 9 December 1976.

Key facts

• Who: Frontier
• What: move to Domodossola
• When: from 1 January 2024
• Where: Domodossola
• Amount: €10,000 (deductible for new frontier workers)
• Transitional regime 2024-2033: exemption €7,500 for old frontier workers

Moving to Domodossola by border crossing: pros and cons

The transfer to Domodossola by border agent could be an interesting option for anyone who wants to enjoy life in Switzerland, but with the possibility of working and residing in Italy. However, it is important to consider both the pros and cons of this choice.

Pro

• Deductible: new frontier workers can enjoy a deductible of €10,000, which can be useful to cover the initial costs of the transfer.
• Exemption: the transitional regime 2024-2033 provides for an exemption of €7,500 for old border workers, which can help reduce the tax burden.
• Life in Switzerland: Frontier workers can enjoy life in Switzerland, with the possibility of enjoying a higher quality of life and access to high-quality services and infrastructure.
• Work in Italy: frontier workers can continue to work in Italy, which can be useful for those who have a

Operational details

Where: Domodossola

• Who: Frontier
• Amount: €7,500 (exemption for old frontier workers)
• €10,000 (deductible for new frontier workers)

The new agreement provides for a deductible of €10,000 for new border workers and a transitional regime 2024-2033 with an exemption of €7,500 for old border workers.

The advantage for old frontiersmen

Under the new agreement, border crossers resident in Switzerland who intend to move to Domodossola can benefit from an exemption of €7,500 on imports of goods for a period of 10 years, from 2024 to 2033. This means that they can import goods for a total amount of €75,000 without paying any duties.

Concrete example: a border worker resident in Switzerland who intends to move to Domodossola can import a new production car, for example a BMW 320d, for a cost of €35,000, without paying any duty thanks to the exemption of €7,500.

The advantage for new frontier workers

New frontier workers, on the other hand, can benefit from a €10,000 exemption on imports of goods for a period of 10 years, from 2024 to 2033. This means that they can import goods for a total amount of €100,000 without paying any duties.

Concrete example: a new frontier worker resident in Italy who intends to move to Domodossola can import a new production car, for example a Ferrari 488 GTB, for a cost of €250,000, without paying any duty thanks to the exemption of

Recommended tools

For an updated estimate, use the net salary calculator and the CHF-EUR exchange comparator.

Key points

The decision to move to Domodossola as a border worker can be an important choice for many people, especially for those who wish to work in Switzerland without having to face the high costs of a transfer. However, it is important to know the advantages and disadvantages of this choice, as well as the rules and regulations that affect it.

For new frontiersmen, the excess of €10,000 represents a significant advantage. However, it is important to note that old frontier workers will be exempted from €7,500 until 2033. 📊

To better understand the benefits of the deductible, let's consider a concrete example. Suppose a frontier worker has an annual income of €40,000 and is exempt from the deductible of €10,000. In this case, your taxable income in Switzerland would be €30,000.

However, it is important to note that the deductible is not the only factor influencing the choice to move to Domodossola. Other aspects to consider include language, culture, and social norms. For example, most border workers in Switzerland speak Italian, German or French, so you may need to learn a new language to integrate into the local society.

In addition, Switzerland has a number of laws and regulations that must be complied with, such as the border workers' labour law, which provides for the possibility of working in Switzerland for up to 120 days a year. ⚠️

For

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