FAQ | Frontaliere Ticino

FAQ — free tools and expert guides for cross-border workers (frontalieri) between Switzerland and Italy. Compare salaries, tax, LAMal health insurance, pensions, and cost of living in Ticino. Updated 2026.

The FAQ answers the most common questions from cross-border workers between Switzerland and Italy: "Do I need to file a tax return in Italy?", "How much do I pay for health insurance?", "Does the EUR 10,000 franchise apply to my case?".

Each answer includes updated regulatory references and direct links to the site's simulators to calculate the impact on your specific situation.

Questions are organised by topic — tax, pension, healthcare, administrative — and updated regularly based on legislative changes and the most recurring queries from the community.

This page is part of Frontaliere Ticino, the reference platform for cross-border workers between Switzerland (Canton Ticino) and Italy. Find practical tools, updated data, and verified information.

Content is designed to help cross-border workers make informed decisions about taxation, pensions, transportation, cost of living, and administrative procedures.

Frequently asked questions

What is the difference between a G permit and a B permit for a cross-border worker?
The G permit is for workers who reside in an EU/EFTA country and work in Switzerland, returning home at least once a week. The B permit is for those who move to live in Switzerland. With the G permit, taxes are paid via withholding at source in Switzerland and declared in Italy; with the B permit, one is fiscally resident in Switzerland.
How does the 2026 cross-border tax agreement work?
From 2024, new cross-border workers (hired after 17 July 2023) pay withholding tax in Switzerland up to 80% of the total, and must also declare income in Italy with a €10,000 exemption. Old cross-border workers (pre-2024) continue under the previous regime until 2033.
Do I have to pay taxes in Italy if I work in Switzerland as a cross-border worker?
Yes, if you are a new cross-border worker (from 2024), you must declare your income in Italy too. There is a €10,000 exemption: below this threshold you don't pay additional IRPEF. Above it, Italian tax is calculated with a credit for what was already paid in Switzerland.
What is LAMal and how does it work for cross-border workers?
LAMal is the mandatory Swiss health insurance. Cross-border workers can choose between LAMal (Swiss coverage) and the Italian SSN. With LAMal you access the Swiss healthcare system with deductibles and insurance models (basic, HMO, telmed). The choice must be made within 3 months of starting work.
How is a Swiss cross-border worker's pension calculated?
The pension consists of three pillars: AVS (1st pillar, state pension), LPP (2nd pillar, occupational pension), and Pillar 3a (voluntary savings with tax benefits). AVS and LPP contributions are deducted from the payslip. At retirement you can claim the annuity or the capital of the 2nd pillar.