Moving to Castello Dell 'Acqua from a border crossing: pros and cons (cross-border guide)

A frontaliere works in Castello Dell'Acqua, with the Lake of Lugano in the background

The agreement between Italy and Switzerland provides new rules for border workers who intend to move to Castello Dell 'Acqua for work

Context

The agreement between Italy and Switzerland provides new rules for border workers who intend to move to Castello Dell 'Acqua for work. The new 2024 tax agreement provides for a deductible of €10,000 for new frontier workers. Switzerland is not a member of the EU/EEA.

The transfer of a border worker to Ticino can be an interesting option for those looking for new job opportunities. However, it is important to know the rules and regulations governing the work of border workers in Switzerland.

According to the Convention between Italy and Switzerland for the distribution of the incomes of frontier workers, signed on 5 October 1971 and amended on 19 July 1995, frontier workers may stay in Switzerland for a maximum of 90 days per year, with the possibility of extension for a further 90 days. In this case, the extension application must be submitted by 31 March of the year following the end of the stay.

The exemption of €10,000 for new frontier workers is provided for by the 2024 tax agreement, which also provides for a more favourable taxation for the incomes of frontier workers. However, it is important to note that Switzerland is not a member of the EU/EEA, so the rules and regulations may vary from those applied in the rest of the EU.

For border crossers who intend to move to Castello Dell 'Acqua, it is also important to consider the possibility of registering on the list of foreigners residing in Switzerland, which allows them to stay in Switzerland

Operational details

Italy and Switzerland have signed a new tax agreement that provides new rules for border workers who intend to move to Castello Dell 'Acqua for work. The new agreement provides for a deductible of €10,000 for new frontier workers. Switzerland is not a member of the EU/EEA.

This agreement represents an opportunity for frontier workers to move to Switzerland and enjoy greater economic and professional stability. However, it is important to also consider any challenges and limitations associated with this transfer.

Transfer Pros

  • The €10,000 deductible can help reduce the tax burden for new frontier workers.
  • Switzerland offers a more stable economy and a greater range of services than many other countries.
  • Switzerland's geographical location offers easy accessibility to European markets and greater visibility for businesses.

Against Transfer

  • Switzerland is not a member of the EU/EEA, which may result in limitations for border workers wishing to work in other European countries.
  • The excess of €10,000 may be subject to revision and reduction in the future.
  • Border workers may face additional costs for enrolling in the Swiss pension system.

Concrete examples:

  • A frontier worker with an income of €50,000 could benefit from the €10,000 deductible and pay a net tax of approximately €20,000.
  • Another frontier worker

Useful tools to protect your net income

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

Key points

Moving to Castello dell 'Acqua from a border crossing: pros and cons

To understand the implications of the new tax agreement, it is advisable to consult a lawyer. In addition, it is important to check the €10,000 deductible for new frontier workers and to find out about the agreement between Italy and Switzerland.

The transfer of residence to Castello dell 'Acqua, a municipality in the district of Lugano, can be an attractive choice for frontier workers who wish to enjoy a unique natural environment and a strategic position to reach the main commercial and cultural centres of the region. However, it is essential to carefully consider the tax and bureaucratic implications associated with such a decision.

First of all, it is important to check the excess of €10,000 for new frontier workers, as established by the tax agreement between Italy and Switzerland. This allowance allows frontier workers not to pay taxes on their pay up to a certain amount, helping to reduce their tax burden. It is therefore essential to consult a lawyer to understand how this deductible may affect your tax situation.

In addition, it is important to inquire about the agreement between Italy and Switzerland, which establishes the rules for the transfer of residence and the remuneration of frontier workers. The convention provides that frontier workers are exempt from taxes on their pay up to a certain

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

Frequently Asked Questions
What is the amount of the tax exemption for new border workers between Italy and Switzerland?
The new 2024 tax agreement provides for a deductible of €10,000 for new frontier workers. This measure aims to reduce the initial tax burden, making the transfer more advantageous for those who start working in Switzerland. It was introduced with the agreement signed on 1 January 2023.
How long can an Italian border worker stay in Switzerland without registering as a resident?
A border worker can stay in Switzerland for up to 90 days per year. There is the possibility of extending this period for a further 90 days, by submitting the request for extension by 31 March of the year following the end of the stay, according to the Agreement between Italy and Switzerland.
How can I stay in Switzerland for a longer period as a border worker?
To stay in Switzerland for a longer period, you can subscribe to the list of resident foreigners. It is essential to submit your application within 30 days of your arrival in Switzerland in order to regularise your position and benefit from an extended stay in the country.
What are the implications of Switzerland not being a member of the EU/EEA for border workers?
The fact that Switzerland is not a member of the EU/EEA means that its rules and regulations for border workers may differ significantly from those applied in the Member States of the European Union. This may result in different limitations or requirements than those working in EU/EEA countries.
When was the tax agreement introducing the border allowance signed?
The tax agreement between Italy and Switzerland, which introduces the €10,000 deductible for new frontier workers, was signed on 1 January 2023. This agreement established the new rules that will come into force by 2024, offering more favourable conditions for cross-border workers.

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