Cross-border worker tax in Capiago Intimiano: 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 Capiago Intimiano) 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 Capiago Intimiano the municipal surtax is 0.55%, about €234 per year in the sample scenario.

Useful reading

Compared with the nearest towns

Within 5.8 km of Capiago Intimiano there are 6 towns with a page on this site: Lipomo, Cantù, Tavernerio, Casnate con Bernate, Albavilla and Como.

Across this group the municipal surcharge runs from 0.55% (Albavilla) to 0.8% (Como).

Capiago Intimiano 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, Lipomo, Cantù and Como.

Tied with this page: Albavilla (0.55%) and Tavernerio (0.55%).

Across the group the highest value is 0.8% (Como) and the lowest 0.55% (Albavilla).

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

Further down the ranking: Casnate con Bernate, Lipomo, Cantù and Como.

Tied with this page: Albavilla (€550) and Tavernerio (€550).

Across the group the highest value is €750 (Como) and the lowest €550 (Albavilla).

Of 7 comparable towns, this page ranks 6 on population, at 5,426.

Ahead in the ranking, in order: Como, Cantù, Albavilla, Lipomo and Tavernerio.

Further down the ranking: Casnate con Bernate.

just ahead is Tavernerio (5,624)

just behind is Casnate con Bernate (5,200)

Across the group the highest value is 84,000 (Como) and the lowest 5,200 (Casnate con Bernate).

Of 7 comparable towns, this page ranks 5 on distance to the border, at 11 km.

Ahead in the ranking, in order: Como, Lipomo, Casnate con Bernate and Tavernerio.

Further down the ranking: Albavilla and Cantù.

just ahead is Tavernerio (10 km)

just behind is Albavilla (13 km)

Across the group the highest value is 15 km (Cantù) and the lowest 3 km (Como).

By population, this town ranks 60 of 69 with 5,426 residents; immediately above: Lavena Ponte Tresa and Montano Lucino; immediately below: Viggiù and Malles Venosta.

By distance to the border, this town ranks 29 of 69 at 11 km; immediately above: Tavernerio and Tremezzina; immediately below: Appiano Gentile and Cadorago.

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 Montano Lucino and Lurago d'Erba.

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 Como, the highest, the same profile keeps about €107 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.

FAQ