Updated · 2026-05-15
Internships in Lugano: a 2026 guide for Italian students
A Swiss internship often is the first step to a permanent contract. In Lugano banks, law firms, audit firms, tech companies and the cantonal administration offer structured internships with meaningful stipends. This guide explains how to apply, how much you earn, the tax aspects for cross-border workers and where to find open offers.
How much you earn on a Lugano internship
Internship stipends in Lugano vary widely by sector. Post-graduate trainees in banking, Big Four audit, tax advisory and IT consulting typically earn 3,500-5,000 CHF gross per month at 100%. Law firms and notaries sit lower (2,500-4,000 CHF) but offer a structured path to the bar exam.
The cantonal administration runs a spontaneous-internship programme (bid 04/26, deadline 31.12.2026) with remuneration set by the cantonal grid. Unpaid internships are legal in Switzerland only inside a mandatory curriculum — otherwise they must be paid as regular employment.
Permit G and internships: the steps
An Italian cross-border intern with permit G follows the same procedure as an employee: the employer registers the relationship with the Migration Office, the permit is issued, the source tax applies to the stipend based on the cantonal scales.
Social contributions (AVS/AI/IPG 5.3%, AD 1.1%, LAINF non-professional) are withheld. The second pillar (LPP) kicks in only above the 22,680 CHF annual threshold — short internships usually stay below.
Where to find open internships
Beyond the cantonal bid 04/26, the main sources are the career portals of banks operating in Ticino (UBS, Julius Baer, BSI), audit firms (Deloitte, PwC, EY, KPMG), tech employers (Swiss National Supercomputing Centre, regional software houses) and the USI + SUPSI universities, which publish internship offers embedded in their courses.
For industrial profiles, many Ticinese SMEs in precision mechanics, watchmaking and components offer semi-structured internships rarely published online — spontaneous applications and university career days are the right channels.
After the internship: hiring odds
Statistically, more than half of banking and audit internships in Ticino lead to a permanent offer. Industrial SMEs convert at 30-40%. In all cases the quality of performance during the internship is the deciding factor.
For Italian cross-border workers, the internship-to-permanent transition involves a tax-status change: the calculation moves from pure source tax to the full new-treaty regime. Simulate the net before signing.
Frequently asked questions
How long does a typical Lugano internship last?
3-6 months in banking, audit and IT; up to 12 months in the cantonal administration and universities. Academic internships follow the project timeline.
Can I intern in Switzerland as an Italian undergraduate?
Yes, either as a mandatory curricular traineeship or under a paid internship contract with a Ticino employer. Both require permit G.
Is my Lugano internship stipend taxed in Italy or Switzerland?
Under the new treaty the source tax applies in Switzerland plus a residual share in Italy for new cross-border workers. Short internships may follow specific rules — check with a cross-border tax advisor.