What is the difference between G and B permits? (cross-border guide)

Answered with official sources — Permits G, B and residency

What is the difference between G and B permits?

Answer

The G permit (cross-border) is issued to EU/EFTA nationals working in Switzerland who return to Italy at least weekly (Foreign Nationals Act art. 35, OLCP art. 7) source: Fedlex SEM FNA RS 142.20. It does not give Swiss residence rights. The B permit (residence) is issued with a contract over 12 months and actual domicile transfer to Switzerland; it gives residence, easy family reunification and progression to C permit after 5-10 years. B holders are taxed ordinarily above CHF 120,000/year, while G is always at source. Switching G→B requires effective residence transfer.

Official sources

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The information on this page is for guidance only and does not replace personal advice from an accountant, lawyer or union office. Tax, social-security and permit rules change frequently: always verify with the official sources linked in each answer.

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