Switzerland is one of the easiest places in Europe to take delivery of a German car — it is a day's drive from Berlin, the roads are short, and the cars sell well afterwards. It is also the place where buyers most often get the arithmetic wrong, because Switzerland is outside the EU customs union. The car crosses a real border, and a real border has a bill attached.

Here is what that bill is made of.

The two taxes you will certainly pay

The Federal Office for Customs and Border Security (BAZG) charges two things on a car entering Switzerland:

  • Automobile tax — 4% of the vehicle's value. BAZG states a uniform rate of 4%. It is charged on cars, not on the freight arrangement.
  • Import VAT — 8.1%. The assessment basis is, in BAZG's words, generally the consideration payable or paid for the vehicle.

Both are calculated on the value of the car as declared and accepted at the border, not on what you hoped to pay.

The duty question, and the mistake almost everyone makes

Customs duty is where buyers assume too much. Under Switzerland's free trade agreement with the EU, a car that originates in the EU can be imported free of customs duty, with proof of preferential origin.

The trap is in the word originates. Origin means where the car was manufactured, not where you bought it. A Mercedes built in Stuttgart and bought in Berlin is EU-originating. A Toyota built in Japan and bought in Berlin is not, however German the number plate on it is. The second car can still be imported — it is simply not entitled to the preference, and duty applies.

If you are buying specifically to import to Switzerland, this is worth checking before you commit. On a used car it also means the seller has to be able to provide the origin declaration; not every private seller can.

Form 13.20A: the piece of paper that actually matters

You cannot register an imported car in Switzerland without it. The cantonal road traffic office (Strassenverkehrsamt) registers a vehicle only against the customs-stamped assessment form 13.20A, carrying the vehicle's customs identification number. BAZG has made the form downloadable since 3 December 2024, and the federal customs guidance puts the fee at CHF 20.

Everything else can be fixed later. This cannot: without the stamped form the car is a very expensive object that is not allowed on the road.

After customs: the cantonal inspection

Clearing customs is not the same as being road legal. An imported car has to pass the cantonal vehicle inspection (Motorfahrzeugkontrolle) before it is registered. German cars normally pass without drama — they are built to the same European type approval — but headlights, tyres and any aftermarket modification are the usual places where a car is sent away to be put right.

Budget time for this, not just money. Booking an inspection slot is often the slowest part of the whole import.

The part that works in your favour

Because Switzerland is outside the EU, a car sold for export there can be zero-rated for German VAT. That is 19% of the German price that does not stay in Germany — and on a CHF-priced Swiss market, it is usually what makes the whole exercise worth doing.

It is not automatic, and it is not a discount handed over at the dealership. We explain exactly how the refund is released in our guide to the export VAT refund.

A realistic way to think about the total

Take the German price excluding VAT, then add Swiss import VAT at 8.1% and automobile tax at 4% on the declared value, the transport, the customs clearance fee, the 13.20A fee, and the inspection and registration costs in your canton. Customs duty is zero for an EU-manufactured car with proof of origin, and a real cost if the car was built elsewhere.

What you should not do is take a German advertised price, subtract 19%, and treat the difference as your saving. The Swiss side has to go back on top.

Rates change — check them on the day

The 8.1% VAT rate dates from 1 January 2024 and the automobile tax has been 4% for a long time, but neither is permanent. Before you commit to a car, confirm the current figures with BAZG directly rather than with any guide, including this one.

What we handle

We buy the car in Germany, arrange the inspection before you pay for it, handle the German export side including the VAT refund evidence, and deliver to the Swiss border or to your address. The Swiss clearance and the cantonal registration are done in your name — we prepare the paperwork so the border crossing is uneventful.