Living in Zelbio, working in Ticino as a border worker (cross-border guide)

Context

In Brief

• Zelbio is a border option with specific tax benefits for those working in Ticino
• The new 2024 agreement introduces a €10,000 exemption for new border workers
• Swiss source withholding tax, Italian tax credit to avoid double taxation
• G permit required for Italian residents working in Ticino

Key Facts

• What: living and residing in Zelbio (Como) working in Ticino as a border worker
• Where: Zelbio, province of Como — border with Canton Ticino
• Who: border workers category G (dependent/independent workers with Italian residence)
• When: current regime from January 1, 2024 (New Border Workers Agreement)
• Exemption: €10,000 per year (new border workers) or €7,500 (transitional regime 2024–2033)
• Taxes: withholding tax only in Switzerland; tax credit in Italy through 730 quadro CE
• Convention: double taxation treaty between Italy and Switzerland of December 9, 1976

Zelbio offers those working in Canton Ticino a combination of residential opportunities and tax benefits. Living in this municipality of the province of Como, while working in Switzerland, exposes the worker to a specific legal and tax regime: that of the category G border worker.

From January 1, 2024, the New Border Workers Agreement (signed on December 23, 2020 and ratified by Italy with Law 83 of June 13, 2023) has redesigned the tax obligations of those in this condition. For border workers who started working in Ticino from this date, an annual exemption of €10,000 is recognized on the income from work. Those who were already border workers before July 17, 2023, benefit from a transitional regime with an exemption of €7,500 for the entire period 2024–2033.

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Operational details

Living in Zelbio while working in Ticino involves specific pros and cons, different both from living permanently in Switzerland and from working from home in Italy.

The main advantage is access to well-paid job opportunities in the Canton of Ticino, while maintaining a residence in Italy. This reduces housing costs (Italian real estate on the border is generally less expensive than the Ticino market) and allows you to manage a social and family life in your home country. Border G status avoids the obligation to transfer your permanent address to Switzerland: you do not need to change your registered residence or change your legal address. The tax exemption (€10,000 for new frontier workers) lightens the Italian tax burden.

A second advantage concerns mobility: residing in Italy, the border worker maintains the possibility of looking for work beyond Ticino without bureaucratic constraints, and remains included in the Italian social security system for other activities that may be necessary.

Disadvantages of commuting and administrative complexity

Among the disadvantages, daily commuting involves direct time and costs (fuel, wear and tear of the vehicle, maintenance). Different access points (Brogeda, Gaggiolo, Ponte Tresa among the main ones) serve different areas of Ticino, and the choice of the crossing affects the duration and costs of the route.

A further disadvantage is the administrative complexity: the border crosser has to manage two systems

Useful planning tools

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

Key points

If you are a resident of Zelbio and intend to start working in Ticino, the first step is to obtain a G Permit. Contact the cantonal migration office (local practices pass through the immigration office of the destination canton). You will need to provide:

• A signed employment contract from an employer in Ticino (with specification of your residence in Italy)
• A certificate of residence from the municipality of Zelbio
• A valid identity document (Italian identity card or passport)
• Proof of stable residence in Zelbio (rental contract or property deed)

Once you have obtained the G Permit, register with the AVS/AI fund of the canton where you work. Registration is usually automatic if managed by the employer, but verify with the company's accounting department. Inform your employer about your status as a frontaliere: this affects the method of calculating the withholding tax on salary.

Tax management and deadlines

For tax management, you will need to submit an annual Italian income tax return (model 730 or Unico). In the CE (Foreign) section, indicate the gross income earned in Switzerland, the withholding tax, and the applicable exemption (€10,000 if a new frontaliere from 2024, €7,500 if in a transitional regime). This allows the Italian tax authority to recognize the tax credit and avoid double taxation.

For health insurance (LAMal), within 30 days of starting work in Switzerland, you must choose: remain in the Italian National Health Service (SSN) or join a Swiss health insurance fund. If you remain in the SSN, the choice is reversible in certain cases; if you opt for LAMal, the registration is valid for at least 12 months.

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