The Italian cross-border profile
- 70,000 Italian cross-border workers active
- Concentration: Ticino (Lugano, Chiasso, Mendrisio, Bellinzona)
- Sectors: industry, hospitality, health, banking, logistics
- Origin: Como, Varese, Lecco mainly
The 2020 agreement (in force since 2024)
Major changes:
- Existing cross-border (before 17.07.2023): maintain old regime (Swiss tax only)
- New cross-border (post 17.07.2023): 80% Swiss tax + 20% Italian tax
- G permit as before
- Daily or weekly return by situation
The Italian G permit
- Valid 5 years renewable
- Minimum 6 months residence in Italian frontier zone (max 20 km Ticino)
- Application by Swiss employer to Ticino canton
- Timeline 2-4 weeks
Taxation (new cross-border)
- 80% taxed in Switzerland (average 25% withholding tax in Ticino)
- 20% taxed in Italy (Italian IRPEF)
- Social contributions: Switzerland (AHV, BVG)
- Health social security: to choose (LAMal or Italian SSN)
Global taxation is higher than the old regime, but net salary remains largely superior to Italian equivalent.
Net salary
Example Lugano: CHF 7,000 gross/month → CHF 5,500 net after tax/contributions (equivalent ~EUR 5,600), or 2x equivalent Italian salary.
Practical tips
- Banks: BPER, UBI, BCC, BSI Ticino
- Commute: TILO frontier trains, buses, cars (company parking)
- Italian housing: possible purchase, fiscally advantageous
- International B driving licence
- Learn Italian perfectly + German basics for German-speaking Ticino
