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

Useful reading

Compared with the nearest towns

Within 18 km of Luino there are 6 towns with a page on this site: Cannobio, Lavena Ponte Tresa, Laveno-Mombello, Verbania, Arcisate and Gavirate.

Across this group the municipal surcharge runs from 0.5% (Cannobio) to 0.7% (Verbania).

Luino 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: Cannobio and Lavena Ponte Tresa.

Further down the ranking: Verbania.

Tied with this page: Arcisate (0.6%), Gavirate (0.6%) and Laveno-Mombello (0.6%).

just behind is Verbania (0.7%)

Across the group the highest value is 0.7% (Verbania) and the lowest 0.5% (Cannobio).

Of 7 comparable towns, this page ranks 2 on indicative monthly rent, at €500.

Ahead in the ranking, in order: Cannobio.

Further down the ranking: Gavirate, Arcisate and Lavena Ponte Tresa.

Tied with this page: Laveno-Mombello (€500) and Verbania (€500).

Across the group the highest value is €550 (Arcisate) and the lowest €480 (Cannobio).

Of 7 comparable towns, this page ranks 2 on population, at 14,200.

Ahead in the ranking, in order: Verbania.

Further down the ranking: Arcisate, Gavirate, Laveno-Mombello, Lavena Ponte Tresa and Cannobio.

just ahead is Verbania (30,000)

just behind is Arcisate (10,000)

Across the group the highest value is 30,000 (Verbania) and the lowest 5,100 (Cannobio).

Of 7 comparable towns, this page ranks 2 on distance to the border, at 1 km.

Ahead in the ranking, in order: Lavena Ponte Tresa.

Further down the ranking: Arcisate, Verbania, Laveno-Mombello and Gavirate.

Tied with this page: Cannobio (1 km).

just behind is Arcisate (5 km)

Across the group the highest value is 15 km (Gavirate) and the lowest 0 km (Lavena Ponte Tresa).

By population, this town ranks 13 of 69 with 14,200 residents; immediately above: Erba and Lentate sul Seveso; immediately below: Morbegno and Olgiate Comasco.

By distance to the border, this town ranks 3 of 69 at 1 km; immediately above: Lavena Ponte Tresa and Livigno; immediately below: Tirano and Viggiù.

By indicative monthly rent, this town ranks 10 of 69 at €500; immediately above: Cannobio and Colico; immediately below: Besozzo and Cairate.

In province VA, the towns with the closest population above the floor are Malnate 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 Cannobio — 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.

FAQ