Bringing a car from Germany to Switzerland

Dealer or private seller: why it matters

German VAT is 19 %. Whether you get it back depends on the invoice:

1. 01

   VAT shown

   The dealer shows the VAT as a separate amount on the invoice; the listing usually says “MwSt. ausweisbar” (VAT can be shown). If you live in Switzerland and the car is exported there, the sale is VAT-free in Germany (§ 6 UStG): you get the German VAT back once the export is proven. The Swiss taxes are then based on the net price.

2. 02

   Margin scheme

   Dealers sell many used cars under the margin scheme (Differenzbesteuerung, § 25a UStG). The invoice says “Gebrauchtgegenstände/​Sonderregelung” and shows no VAT. Nothing comes back, and the full price counts. The export is still VAT-free for the dealer, who saves the VAT on their margin: worth raising when you negotiate.

3. 03

   Private seller

   Private sellers charge no VAT. Nothing comes back, and the full price counts.

How and when the dealer refunds the VAT is up to the dealer. Ask before you buy and get it in writing.

VAT rates in the EU · § 25a UStG: margin scheme (in German)

Same price, different invoice

A three-year-old used car for the equivalent of CHF 23'800, with transport to your home for CHF 800. Once the dealer shows the VAT, once not, because the car is sold under the margin scheme or privately.

With the VAT shown, the same car costs CHF 4'272 less. Your canton’s fees for the inspection, registration document and plates come on top. There is no CO2 penalty, because the car was registered more than 12 months ago.

Pre-registered or nearly new: check the CO2 rule

German dealers sell many young cars as pre-registered (Tageszulassung) or as one-year-old cars (Jahreswagen). In Switzerland these often still count as new: if they were registered at most 6 months before the customs declaration, or at most 12 months before with fewer than 5,000 km. If such a car is above its CO2 target, the CO2 penalty applies: in 2026, every gram above the target costs CHF 95.

Example: a car with an empty weight of 1,650 kg and 110 g CO2/km is 14.57 g above its target, and the penalty is CHF 1'384.15. The calculator shows it as soon as you enter the car and its first registration.

Source

How does the car get to Switzerland?

Our transport partner collects the car in Germany, from the dealer or the private seller, and brings it to your home. The calculator shows the price as soon as you enter the postcodes. Transport and insurance up to the first destination in Switzerland are part of the tax base.

Driving it yourself on export plates

For the drive to Switzerland, Germany issues export plates (Ausfuhrkennzeichen). You get them at the German registration office, with liability insurance for the export (a certificate from your insurer) and a roadworthiness test (HU) that is valid beyond the end date, otherwise it has to be done first. They are valid as long as the insurance, at most one year. The end date is printed on the plate.

At the border the car is declared to Swiss customs. We handle the customs declaration for you.

§ 45 FZV: export plates (in German)

The papers you need

• the purchase contract or invoice
• the German registration certificate, parts I and II (Zulassungsbescheinigung Teil I und II), if the car was registered in Germany
• the EU certificate of conformity (CoC): with it the inspection is cheaper in many cantons
• for the VAT refund: whatever your dealer asks for as proof of export
• for the registration: a Swiss insurance certificate

Moving from Germany to Switzerland?

If you used your car yourself for at least 6 months before the move and keep using it here, it comes in free of automobile tax and VAT as personal belongings (Übersiedlungsgut). Clearing it as personal belongings costs CHF 190 with us, the deregistration in Germany CHF 150.

Registering in Switzerland

With the inspection report 13.20 A, the car is inspected at the cantonal road traffic office (the MFK). With the EU certificate of conformity (CoC) the inspection is cheaper in many cantons. You then receive the registration document and Swiss plates. Each canton sets its own fees and deadlines.

Rates checked on 8 October 2026. All figures are estimates without guarantee. What you actually pay is set by Swiss customs (BAZG) and your cantonal road traffic office.