What are the requirements to obtain a cross-border G permit?

For a G permit you need: an employment contract with a Swiss employer, residence within 20 km of the border (or in concordat municipalities), EU/EFTA citizenship, and weekly return to your country of residence. The application is submitted by the employer to the Cantonal Migration Office. According to Prof. Roberto Bentivoglio, Professor of Labor Law at USI: 'The 20 km requirement is measured as the crow flies from the border, not by road distance'.

How long does the G permit last and how is it renewed?

The G permit lasts 5 years if the contract is permanent, or the duration of the contract if fixed-term. Renewal is automatic upon the employer's request, provided the employment relationship is still in place.

What is the difference between the G permit and the B permit?

The G permit (cross-border) requires residence in Italy with weekly return; you are taxed at source in Switzerland and declare in Italy. The B permit (residence) requires living in Switzerland; you are taxed through ordinary Swiss declaration and do not pay IRPEF in Italy. According to Prof. Roberto Bentivoglio, Professor of Labor Law at USI: 'The choice of permit has fiscal, social security, and family implications that should be evaluated as a whole'.

Can a cross-border worker with a G permit change jobs freely?

Yes, with a G permit an EU citizen can change employer freely. However, the new employer must report the hire to the Migration Office, which will update the permit.

How much does the cross-border G permit cost?

The G permit costs approximately CHF 65–85 for issuance (varies by canton). Renewal costs about CHF 40–55. Generally the employer advances the costs and deducts them from the payslip.

Work Permits Guide (cross-border guide)

Work Permits Guide — 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.

Last updated: May 2026

By Frontaliere Ticino Editorial Team · Cross-border tax & pension specialists

The work permits comparison analyses the operational differences between G permit (cross-border, annual renewal) and B permit (residence, 5 years): taxation, access to services, right of stay, and implications for the family.

The choice between G and B permit depends on distance from the border, family situation, fiscal circumstances, and expected duration of Swiss employment. This tool helps weigh the pros and cons of each scenario.

The comparison also covers pension implications (AVS, LPP, unemployment insurance), family member residence rights, and the impact on both Italian and Swiss taxation.

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.

All tools and data are updated for the 2026 fiscal year, reflecting the New Bilateral Tax Agreement between Switzerland and Italy, current AVS/LPP contribution rates, and Canton Ticino withholding tax tables.

The platform covers the complete cross-border worker lifecycle: from obtaining your G or B permit and opening a Swiss bank account, to filing your annual tax returns in both countries, planning your AVS and LPP pension, and comparing the cost of living on both sides of the border.

Frequently asked questions

What are the requirements to obtain a cross-border G permit?: For a G permit you need: an employment contract with a Swiss employer, residence within 20 km of the border (or in concordat municipalities), EU/EFTA citizenship, and weekly return to your country of residence. The application is submitted by the employer to the Cantonal Migration Office. According to Prof. Roberto Bentivoglio, Professor of Labor Law at USI: 'The 20 km requirement is measured as the crow flies from the border, not by road distance'.
How long does the G permit last and how is it renewed?: The G permit lasts 5 years if the contract is permanent, or the duration of the contract if fixed-term. Renewal is automatic upon the employer's request, provided the employment relationship is still in place.
What is the difference between the G permit and the B permit?: The G permit (cross-border) requires residence in Italy with weekly return; you are taxed at source in Switzerland and declare in Italy. The B permit (residence) requires living in Switzerland; you are taxed through ordinary Swiss declaration and do not pay IRPEF in Italy. According to Prof. Roberto Bentivoglio, Professor of Labor Law at USI: 'The choice of permit has fiscal, social security, and family implications that should be evaluated as a whole'.
Can a cross-border worker with a G permit change jobs freely?: Yes, with a G permit an EU citizen can change employer freely. However, the new employer must report the hire to the Migration Office, which will update the permit.
How much does the cross-border G permit cost?: The G permit costs approximately CHF 65–85 for issuance (varies by canton). Renewal costs about CHF 40–55. Generally the employer advances the costs and deducts them from the payslip.