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

Useful reading

Compared with the nearest towns

Within 4.9 km of Lurate Caccivio there are 6 towns with a page on this site: Olgiate Comasco, Villa Guardia, Appiano Gentile, Montano Lucino, Colverde and Fino Mornasco.

Across this group the municipal surcharge runs from 0.55% (Colverde) to 0.7% (Olgiate Comasco).

Lurate Caccivio 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: Colverde and Villa Guardia.

Further down the ranking: Olgiate Comasco.

Tied with this page: Appiano Gentile (0.6%), Fino Mornasco (0.6%) and Montano Lucino (0.6%).

Across the group the highest value is 0.7% (Olgiate Comasco) and the lowest 0.55% (Colverde).

Of 7 comparable towns, this page ranks 3 on indicative monthly rent, at €590.

Ahead in the ranking, in order: Colverde and Villa Guardia.

Further down the ranking: Appiano Gentile, Fino Mornasco, Olgiate Comasco and Montano Lucino.

just ahead is Villa Guardia (€550)

just behind is Appiano Gentile (€600)

Across the group the highest value is €680 (Montano Lucino) and the lowest €550 (Colverde).

Of 7 comparable towns, this page ranks 2 on population, at 10,500.

Ahead in the ranking, in order: Olgiate Comasco.

Further down the ranking: Fino Mornasco, Villa Guardia, Appiano Gentile, Colverde and Montano Lucino.

just ahead is Olgiate Comasco (11,600)

just behind is Fino Mornasco (10,000)

Across the group the highest value is 11,600 (Olgiate Comasco) and the lowest 5,500 (Montano Lucino).

Of 7 comparable towns, this page ranks 5 on distance to the border, at 10 km.

Ahead in the ranking, in order: Colverde, Montano Lucino, Olgiate Comasco and Villa Guardia.

Further down the ranking: Appiano Gentile.

Tied with this page: Fino Mornasco (10 km).

just behind is Appiano Gentile (12 km)

Across the group the highest value is 12 km (Appiano Gentile) and the lowest 4 km (Colverde).

By population, this town ranks 16 of 69 with 10,500 residents; immediately above: Morbegno and Olgiate Comasco; immediately below: Cislago and Induno Olona.

By distance to the border, this town ranks 24 of 69 at 10 km; immediately above: Stresa and Casnate con Bernate; immediately below: Capiago Intimiano and Appiano Gentile.

By indicative monthly rent, this town ranks 52 of 69 at €590; immediately above: Lomazzo and Tradate; immediately below: Appiano Gentile and Fino Mornasco.

In province CO, the towns with the closest population above the floor are Fino Mornasco and Cermenate.

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 Colverde — the lowest in the group — is worth about €22 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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