You buy the car net of the 19% German VAT (it's an export), then pay Switzerland 4% automobile tax + 8.1% import VAT on the price, plus a CHF 20 clearance certificate. A brand-new car can also owe a CO₂ sanction; a used car registered in Germany for 6+ months usually doesn't. Put your numbers in the car import calculator for the total.
Step 1 — Buy without the German VAT
A car sold for export to Switzerland is VAT-free in Germany. How you get there depends on the seller:
- Dealer. Ask for an export sale (Ausfuhrlieferung). Reputable dealers either invoice you net of the 19% straight away, or take the VAT as a deposit and refund it once you send back the export document stamped by German customs at the border.
- Private seller. Private sales carry no VAT anyway, so the price you agree is the price you pay — nothing to reclaim.
Either way, the value that Swiss customs taxes is the net price plus any transport to the border — not the VAT-inclusive German sticker.
Step 2 — Get it to the border
To drive the car legally before it's Swiss-registered you need plates and insurance: usually German export plates (Ausfuhrkennzeichen) with short-term export insurance, valid for a few weeks. Trailer transport is the alternative and avoids the plates entirely. Bring the full paperwork to the border: purchase contract/invoice, the vehicle's Certificate of Conformity (CoC), the German registration (Fahrzeugbrief/-schein), and your ID.
Step 3 — Clear Swiss customs
At the border crossing you declare the car and pay, on the spot:
- Automobile tax — 4% of the price plus transport.
- Import VAT — 8.1%, charged on that value including the automobile tax.
- CO₂ sanction — only if the car is being registered in Switzerland for the first time and exceeds its individual target (see below).
- Customs assessment certificate — CHF 20 (Form 13.20 A). You need this document to register the car.
There is no percentage customs duty — passenger cars have been duty-free since Switzerland scrapped industrial tariffs in 2024. Work out the exact figure in the calculator before you travel so there are no surprises at the counter.
The CO₂ sanction: new vs. used
This is the item that decides whether a German car is a bargain. Switzerland charges a first-time-registration penalty of CHF 95 per gram of CO₂ above the vehicle's individual target (the fleet reference is 93.6 g/km, adjusted for weight).
- New / nearly-new car — the sanction applies. On a thirsty petrol or diesel model it can run to several hundred or a few thousand francs.
- Used car, registered in Germany 12+ months ago — or over 5,000 km and 6+ months old — treated as a used import, no CO₂ sanction. This is why importing a one- or two-year-old German car is often far cheaper than a new one.
- Electric car — 0 g/km, so no sanction either way.
Step 4 — Register it in Switzerland
Once the car is in Switzerland you have a short window to register it in your canton. In brief: get the customs certificate (Form 13.20 A) from clearance, have the car pass the technical/emissions inspection (MFK) if required, obtain the vehicle approval, then register at the cantonal road-traffic office (Strassenverkehrsamt) and take out Swiss insurance. Rules and deadlines vary by canton — confirm yours before you import.
Worked example — a used car from Germany
| Item | Amount |
|---|---|
| Net purchase price (VAT-free export) | EUR 25,000 |
| Value in CHF at 0.94 | CHF 23,500.00 |
| Automobile tax — 4% | CHF 940.00 |
| Import VAT — 8.1% of 24,440 | CHF 1,979.64 |
| CO₂ sanction (used, exempt) | CHF 0.00 |
| Clearance certificate | CHF 20.00 |
| Swiss import taxes | CHF 2,939.64 |
| Landed cost before registration | ≈ CHF 26,440 |
Add cantonal registration, the inspection, and Swiss insurance on top. Had the same car been brand-new at 120 g/km and 1,500 kg, the CO₂ sanction alone would have added roughly CHF 2,100 — see how in the calculator.
Frequently asked — German car imports
Can I get the German VAT back?
Yes — an export to Switzerland is VAT-free. A dealer sells net or refunds the 19% against the customs-stamped export document. Private sales carry no VAT to begin with.
Is a used German car cheaper to import than a new one?
Usually, because a car registered in Germany for 6+ months escapes the CO₂ sanction. On a new car that penalty can add hundreds to a few thousand francs.
Do I need export plates?
To drive it before Swiss registration, yes — German export plates (Ausfuhrkennzeichen) with export insurance, or move it on a trailer. Then clear customs at the border and register at home.