Cross-border worker or Ticino resident: G permit or B permit?

Updated October 2026 · by Dr Pier Paolo Gori

The decisive difference is where you live. With a G permit you work in Switzerland while remaining resident abroad and returning home at least once a week; with a B permit you move your residence to Switzerland. For an EU/EFTA national with an open-ended contract or one lasting at least a year, both permits are valid for five years. What changes is taxation, health insurance and the route to permanent settlement.

How does the G permit differ from the B permit?

• Residence: with a G permit in an EU/EFTA state; with a B permit in Switzerland.

• Return home: with a G permit to the home abroad as a rule every day, at least once a week; with a B permit no requirement.

• Validity: the G permit is valid for 5 years with a contract of over one year or an open-ended one, otherwise for the length of the contract; the B permit is valid for 5 years with a contract of at least 365 days or an open-ended one.

• Tax: with a G permit, withheld at source in Switzerland, and for work in Ticino, Graubünden or Valais the cross-border workers' agreement applies; with a B permit, withheld at source until a C permit is obtained, with ordinary assessment on request.

• Health insurance: with a G permit, Italian residents choose within 3 months between the Italian National Health Service and LAMal; with a B permit LAMal is compulsory and must be taken out within 3 months.

What does remaining a cross-border worker mean?

Under Swiss immigration law it is enough to live in an EU/EFTA state and return home at least once a week: border zones have been abolished. The tax regime of the Swiss-Italian agreement, by contrast, requires residence in a municipality within 20 km of the border and, in principle, a daily return home.

A cross-border worker can therefore hold a valid G permit without falling under the agreement's tax regime. The two tests must be checked separately (see the guide “Cross-border workers: the new agreement”).

What changes when moving to Ticino with a B permit?

• Application: submitted online to the Ticino Migration Office.

• Health insurance: LAMal is compulsory and must be taken out within three months of arrival or of starting work.

• Tax: people living in Switzerland without a C permit are taxed at source. Subsequent ordinary assessment is requested from the canton by 31 March of the following year.

• Family: family members can obtain a permit similar to that of the B permit holder.

• Renewal: the B permit can be extended for a further five years; the first extension may be limited to one year after more than 12 consecutive months of involuntary unemployment.

• C permit: not automatic; EU/EFTA nationals may apply after five years.

For the practical side of relocating, see the guide “Moving to Lugano”; for those planning to buy a home, the guide “Buying a home in Lugano as a foreigner”.

And with a short contract?

For employment of three months to less than a year, a person moving to Switzerland usually receives an L permit, valid for the length of the contract and extendable up to a total of less than 12 months. For up to three months per calendar year no permit is needed: an online notification is enough.

Can you switch from one permit to the other?

Yes, because the permit follows your residence. A cross-border worker who moves to Ticino applies for a B permit; someone who leaves Switzerland but keeps their job becomes a cross-border worker again. Each switch also affects tax and health insurance: for LAMal, for instance, the three-month window to choose runs from departure from Switzerland.

Frequently asked questions

Can I live 50 km from the border with a G permit? Under immigration law, yes, provided you return home at least once a week. The tax regime of the cross-border workers' agreement, however, requires residence within 20 km of the border.

Will a six-month contract get me a B permit? No. The EU/EFTA B permit requires employment of at least 365 days or an open-ended contract; for six months you will usually receive an L permit.

After how many years can I apply for a C permit? EU/EFTA nationals may apply after five years. It is not granted automatically.

How we work

Collina d'Oro Consulting SA assists people who choose to live or work in Ticino with the legal side: permits, employment contracts and, for those buying a home, the purchase itself. Tax matters are handled in coordination with licensed tax advisers. For companies hiring staff who live abroad, see also the guide “Hiring a cross-border worker in a Ticino company”.

Sources: SEM – EU/EFTA G permit · SEM – EU/EFTA B permit · SEM – EU/EFTA L permit · Canton of Ticino – FAQs for EU/EFTA nationals · Federal Tax Administration – withholding tax · Swiss federal portal – working in Switzerland as an EU/EFTA national · Canton of Ticino, IAS – cross-border workers resident in Italy, health insurance · Canton of Ticino – cross-border workers and information exchange