Permit G vs B Comparison | Frontaliere Ticino
Permit G vs B Comparison — 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 cross-border guide collects practical and up-to-date information for those who work in Ticino and live in Italy: administrative procedures, permits, required documents, and tips based on the experience of thousands of cross-border workers.
Each section is designed to be consulted independently and contains direct links to official forms, relevant offices, and calculation tools to verify practical implications immediately.
The guides cover the entire cross-border lifecycle: from first employment to retirement, including unemployment, car transfer, border crossings, and cross-border maternity/paternity leave.
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
- Is a G permit or B permit more convenient in Switzerland?
- It depends on salary and family situation. With a salary above CHF 80,000, the B permit (resident) is often more convenient because Swiss rates are lower than Italian IRPEF. With a salary below CHF 60,000, the G permit can be advantageous thanks to the lower cost of living in Italy.
- Does a G-permit cross-border worker pay taxes in both Italy and Switzerland?
- New cross-border workers (hired from 17/07/2023) pay withholding tax in Switzerland (80%) AND IRPEF in Italy (with €10,000 exemption and tax credit for Swiss taxes). Old cross-border workers pay only in Switzerland until the transitional period expires.
- How much can you save on rent by living in Italy with a G permit?
- An apartment in Como or Varese costs around €600–900/month, compared to CHF 1,200–1,800/month for an equivalent in Lugano or Bellinzona. The rent saving is about €500–800/month, partially offset by transport costs (fuel, motorway, travel time).
- Can I switch from a G permit to a B permit and vice versa?
- Yes. To switch from G to B, simply transfer your residence to Switzerland and apply for a B permit. For the reverse, deregister from the Swiss municipality and re-establish residence in Italy. Caution: the switch has significant tax consequences (the transition year is taxed pro rata).
- Does the B permit entitle to a full Swiss pension?
- Both permits (G and B) entitle to AVS and LPP contributions. The difference is that with a B permit you can make additional voluntary AVS contributions and have full access to the Swiss pension system. A full AVS pension requires 44 years of contributions regardless of permit type.