Cross-border worker tax in Lomazzo: 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 Lomazzo) 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 Lomazzo the municipal surtax is 0.65%, about €276 per year in the sample scenario.

Useful reading

Compared with the nearest towns

Within 4.8 km of Lomazzo there are 6 towns with a page on this site: Bregnano, Cadorago, Cermenate, Guanzate, Rovellasca and Lazzate.

Across this group the municipal surcharge runs from 0.55% (Bregnano) to 0.7% (Lazzate).

Lomazzo sits at 0.65%: 6 of 7 counting from the lowest.

Of 7 comparable towns, this page ranks 6 on the municipal surcharge, at 0.65%.

Ahead in the ranking, in order: Bregnano, Cadorago, Cermenate, Rovellasca and Guanzate.

Further down the ranking: Lazzate.

just ahead is Guanzate (0.6%)

just behind is Lazzate (0.7%)

Across the group the highest value is 0.7% (Lazzate) and the lowest 0.55% (Bregnano).

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

Ahead in the ranking, in order: Bregnano, Cadorago, Cermenate, Rovellasca and Guanzate.

Further down the ranking: Lazzate.

just ahead is Guanzate (€560)

just behind is Lazzate (€620)

Across the group the highest value is €620 (Lazzate) and the lowest €550 (Bregnano).

Of 7 comparable towns, this page ranks 2 on population, at 8,500.

Ahead in the ranking, in order: Cermenate.

Further down the ranking: Cadorago, Rovellasca, Lazzate, Bregnano and Guanzate.

just ahead is Cermenate (9,426)

just behind is Cadorago (8,019)

Across the group the highest value is 9,426 (Cermenate) and the lowest 5,700 (Guanzate).

Of 7 comparable towns, this page ranks 3 on distance to the border, at 14 km.

Ahead in the ranking, in order: Cadorago and Guanzate.

Further down the ranking: Cermenate, Bregnano, Lazzate and Rovellasca.

just ahead is Guanzate (12 km)

just behind is Cermenate (15 km)

Across the group the highest value is 19 km (Lazzate) and the lowest 12 km (Cadorago).

By population, this town ranks 30 of 69 with 8,500 residents; immediately above: Laveno-Mombello and Mozzate; immediately below: Cadorago and Rovellasca.

By distance to the border, this town ranks 38 of 69 at 14 km; immediately above: Vedano Olona and Venegono Superiore; immediately below: Cantù and Castiglione Olona.

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 CO, the towns with the closest population above the floor are Mozzate and Cadorago.

By municipal surcharge, this town ranks 53 of 68 at 0.65%; immediately above: Tirano and Villadossola; immediately below: Briosco and Erba.

Under the new regime, same profile, the surcharge gap against Bregnano — 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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