Moving from Italy to Switzerland: your roadmap

Moving from Italy to Switzerland: the checklist

If you move from Italy to Switzerland, you have formalities to complete in both countries – and some of them have a direct impact on your taxes. This sequence has proven its worth:

• Before: sort out your employment contract, accommodation and notice periods in Italy
• Before: have your tax residence and assets in Italy checked
• When you move: declare your household goods at customs
• First days: register with your municipality, apply for your permit
• After registering: enrol in AIRE through the consulate
• Within three months: take out Swiss health insurance
• In the first year: register your car and exchange your driving licence

AIRE: the Registry of Italians Resident Abroad

Italian nationals moving abroad for more than twelve months register with the Registry of Italians Resident Abroad (AIRE) through the competent consulate. Registration is important: without it, you may still be considered tax resident in Italy.

Registration also changes your status in the Italian health system. You should also cancel or transfer contracts such as home and car insurance in good time.

Tax residence: the key point when leaving Italy

What matters is that your tax residence clearly moves to Switzerland. Italy looks not only at the registry entry but also at where the centre of your life is and how many days you spend in the country. If you keep a home, family or income in Italy, this should be checked in advance.

For Italian nationals moving to Switzerland, the burden of proof may be reversed: you have to prove yourself that you are no longer resident in Italy. Keep your tenancy agreement, employment contract, registration confirmation and evidence of your daily life in Switzerland carefully.

Residence permit and registration in Switzerland

In Switzerland, you generally register with your municipality of residence within 14 days of moving. With a permanent employment contract or a contract of at least one year, Italian nationals generally receive the B residence permit; for shorter contracts, the L permit. After five years, the C settlement permit is generally possible.

For registration, bring your passport or identity card, employment contract, tenancy agreement and, for family members, civil status documents.

• Complete your municipal registration and permit application
• Check your AHV/OASI number and payslip with your employer
• Open a Swiss bank account for your salary and rental deposit
• Compare and take out health insurance
• Notify banks, insurers and authorities in your home country of your change of address

Swiss health insurance: three months to decide

When you move, your cover through the Servizio Sanitario Nazionale (Italian national health service) generally ends. In Switzerland, you take out insurance with a health insurer within three months; if you sign up in time, cover applies retroactively from the date you moved. If you are late, you are only covered from the date you join and pay a premium surcharge.

Premiums are set per person and depend on the canton, region, age, deductible (franchise) and model. In Ticino, offers vary just as widely as in the rest of Switzerland – comparing pays off. Depending on your income, you may be entitled to a premium reduction.

Taxes in Switzerland: withholding tax and tax return

With a B permit, you are usually taxed at source in Switzerland. Above a certain income, or if you have other income and assets, a tax return is also required. It can also pay off on a voluntary basis, for example because of pillar 3a contributions. The application is subject to a deadline.

If you keep property in Italy, it is generally still taxed there but must also be declared in Switzerland.

Pension and retirement planning: INPS and AHV/OASI

Your contributions to INPS (the Italian social security institute) are retained. Later on, each country generally pays its own pension for the contribution periods completed there.

In Switzerland, you pay into AHV/OASI from the day you start work and – above a certain salary – into a BVG pension fund. With pillar 3a you can also save for retirement with tax advantages.

Family: family allowances, children and school

If you move with children, family benefits in Italy (such as the assegno unico) generally end when you leave. In Switzerland, you receive family allowances through your employer; the amount depends on the canton. Like adults, children must be insured with a health insurer within three months.

Schooling is organised by your municipality of residence. Register your children at the same time as yourself and ask about school start dates, childcare and language courses.

Accommodation and other insurance

For a rented flat, landlords usually ask for a deposit of up to three months' rent in a blocked account and often proof of personal liability insurance. Household contents insurance is generally voluntary, but some cantons require cover for fire damage.

For radio and television, the federal government levies a household fee, which is billed automatically based on your municipal registration. Contracts from Italy usually cannot be continued – so plan your new policies in good time.

Car, household goods and driving licence

Household goods and a vehicle you have already been using can generally be imported duty-free as removal goods. You then have the vehicle inspected and registered in Switzerland, and you exchange your Italian driving licence within twelve months.

Common mistakes when moving from Italy

These mistakes often have consequences for years:

• AIRE registration postponed – with the risk of remaining tax resident in Italy
• No evidence kept of the centre of your life being in Switzerland
• Health insurance taken out too late
• Property in Italy not declared in Switzerland
• Deadline for a voluntary tax return missed

How PROFINIO supports your move

Your dedicated contact person plans the steps in Italy and Switzerland with you, compares health insurers before the deadline expires and keeps an eye on your tax situation in both countries. In the client portal you upload your documents and see what is coming up next. We advise you in Italian, German, French or English.

Frequently asked questions