Cross-border worker tax in Cadorago: old vs new regime

Numeric scenario: old vs new regime

Sample profile: single cross-border worker, no children, 55,000 gross CHF/year, residence within 20 km of the border. Real municipal figures applied.

How the 2024 agreement works

Old cross-border workers (already commuting before 17 July 2023 and resident in the 20 km band, like Cadorago) stay taxed exclusively in Switzerland: they pay only the Swiss withholding tax and no Italian IRPEF on their frontier income.

New cross-border workers face concurrent taxation: Switzerland withholds tax at source and Italy taxes the same income while granting a credit for the Swiss tax, adding regional and municipal surtaxes. In Cadorago the municipal surtax is 0.55%, about €234 per year in the sample scenario.

Useful reading

Compared with the nearest towns

Within 4.2 km of Cadorago there are 6 towns with a page on this site: Guanzate, Lomazzo, Fino Mornasco, Bregnano, Casnate con Bernate and Cermenate.

Across this group the municipal surcharge runs from 0.55% (Bregnano) to 0.65% (Lomazzo).

Cadorago sits at 0.55%: 1 of 7 counting from the lowest, tied with 2 others.

Of 7 comparable towns, this page ranks 1 on the municipal surcharge, at 0.55%.

Further down the ranking: Casnate con Bernate, Fino Mornasco, Guanzate and Lomazzo.

Tied with this page: Bregnano (0.55%) and Cermenate (0.55%).

Across the group the highest value is 0.65% (Lomazzo) and the lowest 0.55% (Bregnano).

Of 7 comparable towns, this page ranks 1 on indicative monthly rent, at €550.

Further down the ranking: Guanzate, Casnate con Bernate, Lomazzo and Fino Mornasco.

Tied with this page: Bregnano (€550) and Cermenate (€550).

Across the group the highest value is €600 (Fino Mornasco) and the lowest €550 (Bregnano).

Of 7 comparable towns, this page ranks 4 on population, at 8,019.

Ahead in the ranking, in order: Fino Mornasco, Cermenate and Lomazzo.

Further down the ranking: Bregnano, Guanzate and Casnate con Bernate.

just ahead is Lomazzo (8,500)

just behind is Bregnano (6,402)

Across the group the highest value is 10,000 (Fino Mornasco) and the lowest 5,200 (Casnate con Bernate).

Of 7 comparable towns, this page ranks 3 on distance to the border, at 12 km.

Ahead in the ranking, in order: Casnate con Bernate and Fino Mornasco.

Further down the ranking: Lomazzo, Cermenate and Bregnano.

Tied with this page: Guanzate (12 km).

just ahead is Fino Mornasco (10 km)

Across the group the highest value is 16 km (Bregnano) and the lowest 9 km (Casnate con Bernate).

By population, this town ranks 31 of 69 with 8,019 residents; immediately above: Mozzate and Lomazzo; immediately below: Rovellasca and Cairate.

By distance to the border, this town ranks 30 of 69 at 12 km; immediately above: Tremezzina and Capiago Intimiano; immediately below: Albavilla and Vedano Olona.

By indicative monthly rent, this town ranks 25 of 69 at €550; immediately above: Gavirate and Mandello del Lario; immediately below: Guanzate and Turate.

In province CO, the towns with the closest population above the floor are Rovellasca and Villa Guardia.

By municipal surcharge, this town ranks 7 of 68 at 0.55%; immediately above: Tremezzina and Viggiù; immediately below: Appiano Gentile and Arcisate.

This is the lowest surcharge in the group: against Lomazzo, the highest, the same profile keeps about €43 more net a year.

Straight-line distances computed from the town-centre coordinates in our dataset. 2024 IRPEF surcharge, distance to the border and indicative rent from the same municipal dataset used in the scenario above.

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