What is the difference between old and new frontier workers in the 2024 New Deal?

The New Agreement, which entered into force on 1 January 2024, distinguishes frontier workers according to the date of registration. Border crossers already in this category before 17 July 2023 are entitled to an exemption of €7,500 per year with a transitional regime until 2033. New frontier workers (registered later) benefit from a deductible of €10,000 per year. This difference is an incentive for those who already work on the border and a protection for new entrants into the Ticino labour market.

How do I avoid double taxation between Italy and Switzerland as a border worker?

Income tax is withheld exclusively from Switzerland (source tax, Ticino federal and cantonal rates). In Italy, when you fill out the 730 return, you report the Swiss income in the EC framework and claim the tax credit for the taxes already paid in Switzerland. The Italian-Swiss Convention of 9 December 1976 guarantees this mechanism for avoiding double taxation.

Does Permit G authorize me to reside in Vignone and work in Ticino?

Yes. The G Permit (border category) allows permanent residence in Italy with authorization for employment in Switzerland. It is closely linked to employment status: the termination of work may result in the revocation of the permit. The request is made at the Italian police station (Verbano-Cusio-Ossola province) with the Swiss employment contract as the main document.

What social contributions are withheld from my salary in Switzerland?

As a category G border employee, the Swiss contributions withheld are: AVS/AI/IPG 5.3%, Unemployment (AD) and supplementary insurance (AC) 1.1% (cap CHF 148,200 annual salary), Accident insurance (LAINF) 0.7–1.5%, Second pillar (LPP) 7–18% based on age (from 25 years). To these is added the tax at source (federal and cantonal Ticino rates determined by AFC).

Is LAMal mandatory if they are border crossing category G?

Yes, LAMal (Swiss Compulsory Health Insurance) is mandatory. Border workers in category G have the right of option on the cashier and on the risk class. Deductibles range from CHF 300 to CHF 2,500 for adults. It is necessary to register with a recognized health insurance fund within the time limits provided for by Swiss law.

Living in Vignone, working in Ticino: a practical guide (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 20 August 2026

View of the Ticino valley and border connections, ideal area for cross-border workers living in Vignone

Border location, G Permit, advantageous taxation and lower costs: here's how to live in Vignone and work in Ticino as a border worker.

Context

In a nutshell

Vignone is an Italian border municipality with direct access to the Ticino crossings
Income tax is withheld ONLY in Switzerland: avoid double taxation
From 1 January 2024, the New Agreement applies: €7,500 exemption for old frontier workers, €10,000 for new

Key facts

What: Transfer from Vignone (Italy) for work in Ticino (Switzerland) with G Permit
When: New Agreement in force from 1 January 2024
Where: Vignone (Verbano-Cusio-Ossola, Italy) ↔ Ticino (Bellinzona, Locarno, Lugano)
Who: Frontier category G (resides in Italy, works in Switzerland)
Standard: Italian-Swiss Convention (9 December 1976) + New Agreement (23 December 2020)

Living in Vignone and working in Ticino as a border worker is a concrete choice for those looking to balance the costs of residence with employment opportunities and Swiss tax benefits. Vignone, an Italian border municipality in the province of Verbano-Cusio-Ossola, offers a strategic location with direct access to the main crossings between Italy and Ticino. For frontier workers, this combination has significant implications in terms of regulation, costs and bureaucratic procedures.

The reference legislation is the Italian-Swiss Convention signed on 9 December 1976, which regulates the tax regime for border workers. On this basis, the New Frontier Agreement operates, signed on 23 December 2020 and entered into force on 1 January 2024, which introduces changes

Operational details

Costs and social protection systems

Living in Vignone involves generally lower residence costs than in the main Ticino centres (Lugano, Bellinzona, Locarno). However, the border crossing must simultaneously manage two tax systems and two currencies: CHF (Switzerland) and EUR (Italy). The border worker's paycheck is paid in CHF; Swiss social contributions are withheld directly and include: AVS/AI/IPG at 5.3% borne by the employee; Unemployment (AD) and other supplementary insurance (AC) at 1.1% on the salary (with a cap of CHF 148,200 per year); Accident insurance (LAINF) from 0.7 to 1.5%; Second pillar (LPP) from 7 to 18% depending on the age of the worker (from 25 years old onwards). To these contributions are added the tax rates at source (federal and cantonal Ticino), determined by the competent tax administrations.

In Italy, the frontier worker remains registered with INPS for supplementary benefits (supplementary unemployment, specific social safety nets). The annual Italian income tax return (form 730) shows the Swiss employee income in the EC framework and allows you to claim the tax credit for taxes already paid in Switzerland.

Advantages of border choice

Swiss wages: The Ticino labour market offers wages that are generally higher than in northern Italy, especially in specialised sectors. This differential is one of the main drivers of the choice

Useful planning tools

To estimate your pension strategy, use the pension planner and the pillar 3 simulator.

Key points

Pre-transfer Checklist

Before transferring to Vignone to work in Ticino, verify the following aspects:

1. Job Offer: Do you have a Swiss employment contract with a Ticino employer? The documentation must include the role, company address, and annual salary.

2. Permesso G: Access the Italian competent questura (Verbano-Cusio-Ossola province) with the employment contract, employer's certificate (module related to SVG/SEM provisions), passport or ID card, photographs, and a request for a category G residence permit.

3. Italian Residency: Ensure you have a residence in Vignone (purchase, registered rental, or lease) with a corresponding anagraphic residence certificate. Residency is a requirement for the Permesso G.

4. CHF Bank Account: Opening a Swiss bank account simplifies salary management and payments in Switzerland. Many Ticino institutions offer dedicated services for border workers.

5. AVS Registration: The bank or employer will inform you of your AVS number. Registration is mandatory from the first day of work. This registration is essential for accumulating pension rights.

6. LAMal (Health Insurance): Register with a recognized Swiss health insurance company. LAMal is mandatory. Border workers in category G have the right to choose the insurance company and risk class. Compare available proposals and deductibles (CHF 300-2,500 for adults).

7. Annual Tax Declaration: Every year, in the Italian tax return, report the Swiss dependent income in the CE section of the 730 and request a tax credit for the taxes already paid in Switzerland. This procedure avoids double taxation.

…

Frequently Asked Questions

What is the difference between old and new frontier workers in the 2024 New Deal?: The New Agreement, which entered into force on 1 January 2024, distinguishes frontier workers according to the date of registration. Border crossers already in this category before 17 July 2023 are entitled to an exemption of €7,500 per year with a transitional regime until 2033. New frontier workers (registered later) benefit from a deductible of €10,000 per year. This difference is an incentive for those who already work on the border and a protection for new entrants into the Ticino labour ma
How do I avoid double taxation between Italy and Switzerland as a border worker?: Income tax is withheld exclusively from Switzerland (source tax, Ticino federal and cantonal rates). In Italy, when you fill out the 730 return, you report the Swiss income in the EC framework and claim the tax credit for the taxes already paid in Switzerland. The Italian-Swiss Convention of 9 December 1976 guarantees this mechanism for avoiding double taxation.
Does Permit G authorize me to reside in Vignone and work in Ticino?: Yes. The G Permit (border category) allows permanent residence in Italy with authorization for employment in Switzerland. It is closely linked to employment status: the termination of work may result in the revocation of the permit. The request is made at the Italian police station (Verbano-Cusio-Ossola province) with the Swiss employment contract as the main document.
What social contributions are withheld from my salary in Switzerland?: As a category G border employee, the Swiss contributions withheld are: AVS/AI/IPG 5.3%, Unemployment (AD) and supplementary insurance (AC) 1.1% (cap CHF 148,200 annual salary), Accident insurance (LAINF) 0.7–1.5%, Second pillar (LPP) 7–18% based on age (from 25 years). To these is added the tax at source (federal and cantonal Ticino rates determined by AFC).
Is LAMal mandatory if they are border crossing category G?: Yes, LAMal (Swiss Compulsory Health Insurance) is mandatory. Border workers in category G have the right of option on the cashier and on the risk class. Deductibles range from CHF 300 to CHF 2,500 for adults. It is necessary to register with a recognized health insurance fund within the time limits provided for by Swiss law.