Moving to Bianzone from border crossings: pros and cons (cross-border guide)

Context

In a nutshell

• The new Frontier Agreement was signed on 23 December 2020 and is in force from 1 January 2024.
• Switzerland is not a member of the EU/EEA.
• The Italy-Switzerland double taxation agreement is dated 9 December 1976.

Key facts

• What: Move to Bianzone from border crossing
• When: 1 January 2024
• Where: Bianzone, Ticino
• Who: Frontiersmen
• Amount: Not specified

The border worker who wishes to move to Bianzone must consider the pros and cons of this move. On the one hand, the new Frontier Agreement may offer tax and labour advantages. On the other hand, the border worker must consider having to pay taxes in both countries.

Practical analysis

The border worker who wishes to move to Bianzone must consider the following situation:

• If the border worker already has a work permit in Switzerland, it may be possible to move to Bianzone without having to pay taxes in both countries.
• If the border worker does not have a work permit in Switzerland, you may have to pay taxes in both countries.

For example, if a border worker has an income of CHF 60,000 per year and wishes to move to Bianzone, it may be possible to avoid paying taxes in both countries if they already have a work permit in Switzerland. However, if you do not have a work permit in Switzerland, you may need to pay taxes in both countries, with a total amount of CHF 12,000 (20% out of CHF 60,000).

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Operational details

Moving to Bianzone from border crossing: pros and cons

The new Frontier Agreement can offer tax and employment advantages to frontier workers who wish to move to Bianzone. However, the border worker must consider having to pay taxes in both countries.

Implications for frontier workers

The border worker who wishes to move to Bianzone must consider the following implications:

• You may have to pay taxes in both countries if you do not have a work permit in Switzerland.
• You may have to comply with the tax and labour regulations of both countries.
• He may face difficulties in managing his career and personal life.

Concrete examples

A border worker wishing to move to Bianzone may have to pay taxes in both countries if they do not have a work permit in Switzerland. For example:

• A frontier worker earning 60'000 CHF a year in Italy and wishing to move to Bianzone may have to pay taxes in both countries.
• A border worker earning CHF 80,000 per year in Switzerland and wishing to move to Bianzone may have to pay taxes in both countries if they do not have a work permit in Switzerland.

Action

The border worker who wishes to move to Bianzone must contact the Border Authority (AFC/ESTV) to check if it is possible to move to Bianzone without having to pay taxes in both countries. It is also important to consult a consultant

Useful tools to protect your net income

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

Key points

Checklist for border guards

To move to Bianzone by border crossing, you need to consider the following steps:

1. Contact the Border Authority (AFC/ESTV) to see if you can move to Bianzone without having to pay taxes in both countries. It is important to note that Swiss tax legislation is very complex and can vary depending on the region and municipality of destination. For example, according to Article 29 of the Swiss Federal Law of 14 December 1996 (LFPF), frontier workers who move to Switzerland can only be considered as residents for tax purposes if they reside in the country for at least 183 days per year. 📊 2. Consider having to pay taxes in both countries and plan your expenses accordingly. For example, if you are a border worker and you move to Bianzone, you may have to pay taxes in Switzerland and Italy. According to Article 12 of the Budget Treaty between Switzerland and Italy of 20 May 1995, frontier workers moving to Switzerland may be exempted from Swiss taxes for a period of 5 years. However, it is important to note that this exemption is not automatic and depends on individual circumstances. ⚠️ 3. Contact a tax advisor to see if there are other possibilities to avoid taxes in both countries. A tax advisor can help you evaluate available tax options and plan your expenses optimally.

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