Cross-border worker tax in Montano Lucino: 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 Montano Lucino) 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 Montano Lucino 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 Montano Lucino there are 6 towns with a page on this site: Villa Guardia, Colverde, Lurate Caccivio, Fino Mornasco, Olgiate Comasco and Como.

Across this group the municipal surcharge runs from 0.55% (Colverde) to 0.8% (Como).

Montano Lucino sits at 0.6%: 3 of 7 counting from the lowest, tied with 2 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 and Como.

Tied with this page: Fino Mornasco (0.6%) and Lurate Caccivio (0.6%).

just behind is Olgiate Comasco (0.7%)

Across the group the highest value is 0.8% (Como) and the lowest 0.55% (Colverde).

Of 7 comparable towns, this page ranks 6 on indicative monthly rent, at €680.

Ahead in the ranking, in order: Colverde, Villa Guardia, Lurate Caccivio, Fino Mornasco and Olgiate Comasco.

Further down the ranking: Como.

just ahead is Olgiate Comasco (€620)

just behind is Como (€750)

Across the group the highest value is €750 (Como) and the lowest €550 (Colverde).

Of 7 comparable towns, this page ranks 7 on population, at 5,500.

Ahead in the ranking, in order: Como, Olgiate Comasco, Lurate Caccivio, Fino Mornasco, Villa Guardia and Colverde.

just ahead is Colverde (5,535)

Across the group the highest value is 84,000 (Como) and the lowest 5,500 (Montano Lucino).

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

Ahead in the ranking, in order: Como and Colverde.

Further down the ranking: Fino Mornasco and Lurate Caccivio.

Tied with this page: Olgiate Comasco (7 km) and Villa Guardia (7 km).

just ahead is Colverde (4 km)

Across the group the highest value is 10 km (Fino Mornasco) and the lowest 3 km (Como).

By population, this town ranks 58 of 69 with 5,500 residents; immediately above: Colverde and Lurago d'Erba; immediately below: Capiago Intimiano and Viggiù.

By distance to the border, this town ranks 16 of 69 at 7 km; immediately above: Verbania and Villadossola; immediately below: Colico and Induno Olona.

By indicative monthly rent, this town ranks 66 of 69 at €680; immediately above: Cantù and Varese; immediately below: Como and Tremezzina.

In province CO, the towns with the closest population above the floor are Lurago d'Erba and Colverde.

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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