What is the tax exemption for new frontier workers from 2024?

For new frontier workers who start their activity after the entry into force of the New Agreement (1 January 2024), the tax exemption is set at 10,000 euros. This amount is exempt from taxation in Italy, while for old frontier workers, defined as such before 17 July 2023, the exemption is 7,500 euros, included in a transitional regime that will last until 2033.

How do you avoid double taxation between Italy and Switzerland?

Double taxation is avoided through the tax credit. The border worker pays the tax at source in Switzerland, which represents the final tax in the country of work. In Italy, in the tax return (Form 730, EC framework), the income produced in Switzerland is indicated and the tax credit is applied for the taxes already paid, in accordance with the provisions of the Convention of 9 December 1976.

Is LAMal insurance mandatory for border veterinarians?

Yes, the border worker working in Switzerland is subject to the health insurance obligation (LAMal). Border workers have the right of option, which allows them to choose between the Swiss and Italian insurance systems. The choice must be formalized correctly. The excess, that is the part of health costs borne by the insured before the insurance intervenes, usually varies between CHF 300 and CHF 2,500 for adults.

Veterinary border in Ticino: salary and requirements (cross-border guide)

Di Valerie Linc · Published on 19 July 2026

Practical guide for border veterinarians: recognition of qualifications, salary classification, taxes and social security obligations in Switzerland.

Context

In a nutshell

Recognition of the qualification is essential for practising in Switzerland.
Border crossers are subject to tax at source in Switzerland.
The New Frontier Agreement is in force from 1 January 2024.
LAMal is mandatory, with the right of option for border crossers.

Key facts

What: Border veterinary profession
When: Effective January 1, 2024 (New Agreement)
Where: Canton of Ticino
Who: Italian health professionals
Contributions: AVS/AI/IPG 5.3%, AD 1.1%
Deductible: 10,000 euros for new frontier workers

The exercise of the veterinary profession in Switzerland by professionals residing in Italy requires a strict procedure for the recognition of the qualification. As Switzerland is not a member of the European Union or the European Economic Area, the title must be validated by the relevant federal authorities before you can trade. Once the recognition has been obtained, the professional can start the job search, bearing in mind that the Swiss labour market is regulated by collective agreements and by specific national legislation on medical professions.

From 1 January 2024, the new Agreement between Italy and Switzerland relating to the taxation of frontier workers, signed on 23 December 2020 and ratified by Law 83 of 13 June 2023, is fully operational. This agreement establishes a tax regime based on withholding tax withheld exclusively in Switzerland, with

Operational details

The analysis of a veterinarian's salary in Ticino must consider not only the gross salary, but also the impact of mandatory social contributions and taxes. The Swiss pay slip includes deductions for the AVS/AI/IPG (5.3% borne by the employee), the unemployment insurance (AD/AC) ranging from 1.1% up to a cap of 148,200 CHF, and the premiums for professional accident insurance (LAINF) which vary between 0.7% and 1.5%. Additionally, there is the mandatory professional pension (LPP/BVG) with contributions ranging from 7% to 18% depending on the age bracket, starting from the age of 25. From a fiscal perspective, the frontaliere must compare with the Italian IRPEF rates if the income exceeds the threshold. The IRPEF brackets are 23% up to 28,000 euros, 35% for the range between 28,001 and 50,000 euros, and 43% for the amount exceeding 50,000 euros. The Italian tax credit system allows for the deduction of taxes paid in Switzerland, thus avoiding double taxation. For a more detailed calculation, it is recommended to use the salary calculator available on the site, which allows for the simulation of the impact of mandatory contributions and taxes. The difference between old and new frontaliere is significant. While the former benefit from a transitional regime that protects their previous situation, the latter must plan their tax declaration in Italy with greater attention, using the CE framework of the model 730 to declare foreign income. It is important to remember that tax rates are determined at the federal and cantonal levels, managed by the Federal Tax Administration (AFC/ESTV) and cantonal authorities, while bodies such as the Federal Statistical Office (BFS) are responsible for collecting salary data and do not define taxes. Analyze the exchange to understand the impact of currency fluctuations on monthly income.

Key points

For those working in Ticino, the health insurance (LAMal/KVG) is a mandatory fixed cost. Frontalier workers have the so-called option right, which allows them to choose between the Swiss and Italian insurance, although the common practice is to join the LAMal. The deductibles for adults usually range from 300 to 2,500 CHF per year. Once the insurance regime is chosen, it is necessary to notify the competent authorities to regularize the health coverage in Switzerland. The search for a job as a veterinarian requires constant consultation of specialized portals. It is useful to monitor job offers at private clinics or associated studies in the Canton Ticino, always checking the presence of collective labor agreements (CLAs) that define the minimum wages and contractual conditions. It is not uncommon for companies to require, in addition to the recognition of the degree, a fluent knowledge of the Italian language and, sometimes, the mastery of other national languages, depending on the catchment area of the clinic. For those who want to monitor the opportunities, it is recommended to regularly consult the job offers published on partner portals.

Operational Checklist for Frontalier

1. Obtain the recognition of the degree of study at the UFSP. 2. Verify the salary classification according to the current cantonal minimums. 3. Regularize the LAMal position by choosing the most suitable deductible for your needs. 4. Maintain the documentation related to the taxes paid at source in Switzerland for the declaration of income in Italy. 5. Consider opening a bank account for the management of the salary in Swiss francs, consulting the Swiss banks to compare the management conditions.

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Frequently Asked Questions

What is the tax exemption for new frontier workers from 2024?: For new frontier workers who start their activity after the entry into force of the New Agreement (1 January 2024), the tax exemption is set at 10,000 euros. This amount is exempt from taxation in Italy, while for old frontier workers, defined as such before 17 July 2023, the exemption is 7,500 euros, included in a transitional regime that will last until 2033.
How do you avoid double taxation between Italy and Switzerland?: Double taxation is avoided through the tax credit. The border worker pays the tax at source in Switzerland, which represents the final tax in the country of work. In Italy, in the tax return (Form 730, EC framework), the income produced in Switzerland is indicated and the tax credit is applied for the taxes already paid, in accordance with the provisions of the Convention of 9 December 1976.
Is LAMal insurance mandatory for border veterinarians?: Yes, the border worker working in Switzerland is subject to the health insurance obligation (LAMal). Border workers have the right of option, which allows them to choose between the Swiss and Italian insurance systems. The choice must be formalized correctly. The excess, that is the part of health costs borne by the insured before the insurance intervenes, usually varies between CHF 300 and CHF 2,500 for adults.