Cross-border worker tax in Induno Olona: 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 Induno Olona) 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 Induno Olona the municipal surtax is 0.6%, about €255 per year in the sample scenario.

Useful reading

Compared with the nearest towns

Within 9.4 km of Induno Olona there are 6 towns with a page on this site: Arcisate, Varese, Viggiù, Malnate, Gavirate and Vedano Olona.

Across this group the municipal surcharge runs from 0.5% (Viggiù) to 0.8% (Varese).

Induno Olona sits at 0.6%: 3 of 7 counting from the lowest, tied with 3 others.

Of 7 comparable towns, this page ranks 3 on the municipal surcharge, at 0.6%.

Ahead in the ranking, in order: Viggiù and Vedano Olona.

Further down the ranking: Varese.

Tied with this page: Arcisate (0.6%), Gavirate (0.6%) and Malnate (0.6%).

Across the group the highest value is 0.8% (Varese) and the lowest 0.5% (Viggiù).

Of 7 comparable towns, this page ranks 6 on indicative monthly rent, at €580.

Ahead in the ranking, in order: Viggiù, Vedano Olona, Gavirate, Arcisate and Malnate.

Further down the ranking: Varese.

just ahead is Malnate (€550)

just behind is Varese (€650)

Across the group the highest value is €650 (Varese) and the lowest €500 (Viggiù).

Of 7 comparable towns, this page ranks 3 on population, at 10,200.

Ahead in the ranking, in order: Varese and Malnate.

Further down the ranking: Arcisate, Gavirate, Vedano Olona and Viggiù.

just ahead is Malnate (17,000)

just behind is Arcisate (10,000)

Across the group the highest value is 80,000 (Varese) and the lowest 5,300 (Viggiù).

Of 7 comparable towns, this page ranks 4 on distance to the border, at 8 km.

Ahead in the ranking, in order: Viggiù, Arcisate and Malnate.

Further down the ranking: Varese, Vedano Olona and Gavirate.

just ahead is Malnate (5 km)

just behind is Varese (12 km)

Across the group the highest value is 15 km (Gavirate) and the lowest 2 km (Viggiù).

By population, this town ranks 19 of 69 with 10,200 residents; immediately above: Mandello del Lario and Cislago; immediately below: Arcisate and Fino Mornasco.

By distance to the border, this town ranks 19 of 69 at 8 km; immediately above: Olgiate Comasco and Villa Guardia; immediately below: Casnate con Bernate and Fino Mornasco.

By indicative monthly rent, this town ranks 47 of 69 at €580; immediately above: Guanzate and Turate; immediately below: Lurate Caccivio and Appiano Gentile.

In province VA, the towns with the closest population above the floor are Arcisate and Cislago.

By municipal surcharge, this town ranks 33 of 68 at 0.6%; immediately above: Venegono Superiore and Villa Guardia; immediately below: Domodossola and Lomazzo.

Under the new regime, same profile, the surcharge gap against Viggiù — the lowest in the group — is worth about €43 of net pay 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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