Cross-border worker tax in Laveno-Mombello: old vs new regime
In Laveno-Mombello the municipal IRPEF surtax is 0.6%. Under the new cross-border regime a typical profile keeps about €648 less net per month than under the old Swiss-only taxation.
Updated:
- Municipal surtax
- 0.6%
- IRPEF 2024
- Net, old regime
- €4,011
- /month
- Net, new regime
- €3,363
- /month
- Net difference
- -€648
- /month
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.
| Old regime | New regime | |
|---|---|---|
| Gross annual income | €60,280 | €60,280 |
| Swiss social contributions | €7,776 | €7,776 |
| Total annual tax | €4,370 | €12,152 |
| of which municipal surtax | — | €255 |
| Net per year | €48,134 | €40,352 |
| Net per month | €4,011 | €3,363 |
How the 2024 agreement works
Old cross-border workers (already commuting before 17 July 2023 and resident in the 20 km band, like Laveno-Mombello) 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 Laveno-Mombello the municipal surtax is 0.6%, about €255 per year in the sample scenario.
Useful reading
Other municipalities in the band
FAQ
Is the old or the new regime better?
In the sample scenario for Laveno-Mombello the old regime leaves about €648 more per month, because it avoids Italian concurrent taxation. But the old regime only applies to those already commuting before 17 July 2023: new starters fall under the new regime.
Who is an old vs a new cross-border worker?
An old cross-border worker commuted to Ticino, Graubünden or Valais between 31 December 2018 and 17 July 2023. Those who started after 17 July 2023 are new cross-border workers under the 2024 agreement's concurrent taxation.
How heavy is the municipal surtax in Laveno-Mombello?
The municipal IRPEF surtax in Laveno-Mombello is 0.6%. In the sample new-regime scenario it is about €255 per year: it varies from town to town and is worth comparing before choosing a residence.
Estimates for guidance only. Actual taxation depends on hire date, old/new frontier status, deductions, family situation and the Italian tax return. Always check with an adviser.