Cross-border worker tax in Malles Venosta: old vs new regime
In Malles Venosta the municipal IRPEF surtax is 0.5%. Under the new cross-border regime a typical profile keeps about €621 less net per month than under the old Swiss-only taxation.
Updated:
- Municipal surtax
- 0.5%
- IRPEF 2024
- Net, old regime
- €4,011
- /month
- Net, new regime
- €3,390
- /month
- Net difference
- -€621
- /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 | €11,819 |
| of which municipal surtax | — | €213 |
| Net per year | €48,134 | €40,685 |
| Net per month | €4,011 | €3,390 |
How the 2024 agreement works
Old cross-border workers (already commuting before 17 July 2023 and resident in the 20 km band, like Malles Venosta) 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 Malles Venosta the municipal surtax is 0.5%, about €213 per year in the sample scenario.
Useful reading
Compared with the nearest towns
Within 109 km of Malles Venosta there are 6 towns with a page on this site: Livigno, Tirano, Sondrio, Morbegno, Chiavenna and Colico.
Across this group the municipal surcharge runs from 0.4% (Livigno) to 0.7% (Sondrio).
Malles Venosta sits at 0.5%: 2 of 7 counting from the lowest.
Of 7 comparable towns, this page ranks 2 on the municipal surcharge, at 0.5%.
Ahead in the ranking, in order: Livigno.
Further down the ranking: Chiavenna, Colico, Morbegno, Tirano and Sondrio.
just ahead is Livigno (0.4%)
just behind is Chiavenna (0.6%)
Across the group the highest value is 0.7% (Sondrio) and the lowest 0.4% (Livigno).
Of 7 comparable towns, this page ranks 6 on indicative monthly rent, at €600.
Ahead in the ranking, in order: Tirano, Chiavenna, Morbegno, Sondrio and Colico.
Tied with this page: Livigno (€600).
Across the group the highest value is €600 (Livigno) and the lowest €380 (Tirano).
Of 7 comparable towns, this page ranks 7 on population, at 5,267.
Ahead in the ranking, in order: Sondrio, Morbegno, Tirano, Colico, Chiavenna and Livigno.
just ahead is Livigno (6,700)
Across the group the highest value is 21,500 (Sondrio) and the lowest 5,267 (Malles Venosta).
Of 7 comparable towns, this page ranks 7 on distance to the border, at 19 km.
Ahead in the ranking, in order: Livigno, Tirano, Chiavenna, Colico, Morbegno and Sondrio.
just ahead is Sondrio (15 km)
Across the group the highest value is 19 km (Malles Venosta) and the lowest 0 km (Livigno).
By population, this town ranks 62 of 69 with 5,267 residents; immediately above: Capiago Intimiano and Viggiù; immediately below: Casnate con Bernate and Tremezzina.
By distance to the border, this town ranks 53 of 69 at 19 km; immediately above: Mariano Comense and Turate; immediately below: Briosco and Cairate.
By indicative monthly rent, this town ranks 53 of 69 at €600; immediately above: Tradate and Lurate Caccivio; immediately below: Briosco and Lazzate.
In province BZ, the towns with the closest population above the floor are no town.
By municipal surcharge, this town ranks 2 of 68 at 0.5%; immediately above: Livigno; immediately below: Albavilla and Arosio.
Under the new regime, same profile, the surcharge gap against Livigno — the lowest in the group — is worth about €42 of net pay a year.
| Town | Distance from here | Municipal surcharge | Distance to border | One-bedroom rent |
|---|---|---|---|---|
| Malles Venosta (here) | — | 0.5% | 19 km | €600 |
| Livigno | 36 km | 0.4% | 0 km | €600 |
| Tirano | 60 km | 0.6% | 2 km | €380 |
| Sondrio | 77 km | 0.7% | 15 km | €420 |
| Morbegno | 97 km | 0.6% | 12 km | €400 |
| Chiavenna | 97 km | 0.6% | 3 km | €400 |
| Colico | 109 km | 0.6% | 8 km | €480 |
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
Is the old or the new regime better?
In the sample scenario for Malles Venosta the old regime leaves about €621 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 Malles Venosta?
The municipal IRPEF surtax in Malles Venosta is 0.5%. In the sample new-regime scenario it is about €213 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.