Cross-border commuters from Italy: health insurance, taxes and social security

Health insurance: right of option

Cross-border commuters resident in Italy can also choose whether to insure themselves in Switzerland under the KVG or in the Italian health system (right of option). The deadline for the decision is short, and the choice generally applies permanently.

Taxes: Switzerland–Italy cross-border commuter agreement

Under the cross-border commuter agreement between Switzerland and Italy, different taxation rules apply depending on when your activity as a cross-border commuter began and whether you live in the border zone.

A transitional arrangement applies to people who were already working as cross-border commuters before the agreement entered into force. New cross-border commuters are taxed at source in Switzerland and additionally in Italy, with the Swiss tax being credited. We check with you which rule applies to you.

Social security and retirement planning

As a rule, you are covered by social security where you work – that is, in Switzerland. If you also regularly work from Italy, this may change. Have such working arrangements checked in advance.

G permit

To work in Switzerland you need a cross-border commuter permit (G permit). We help you with the documents.

Frequently asked questions