Import car to Switzerland from Germany: customs and tax
Import car to Switzerland from Germany: German export VAT refund, 4% automobile tax, 8.1% Swiss VAT, Form 13.20 A, MFK inspection and landed-cost example.
· 6 min read
To import a car to Switzerland from Germany, the German seller zero-rates the sale as an export, the car is declared at a Swiss customs office for commercial goods, where the importer pays the 4% automobile tax and 8.1% Swiss VAT, customs issues Form 13.20 A as proof of clearance, and the cantonal road traffic office inspects (MFK) and registers the car. Switzerland charges no customs duty on cars today, so the landed cost is mainly purchase price, transport, 4% and VAT.
Can the German seller zero-rate the car for export to Switzerland?
Yes. A supply of a car from Germany to Switzerland is an export, exempt from German VAT under § 4 No. 1a in conjunction with § 6 UStG, which implements Article 146 of the VAT Directive. The German dealer must hold proof of export, which in practice is the electronic exit confirmation (Ausgangsvermerk) from the German customs system ATLAS after the car has left the EU.
What that means for the price:
- VAT-qualifying car ("MwSt. ausweisbar"): the German dealer invoices net, without 19% VAT, once the export is documented. Many dealers ask the buyer for a deposit equal to the VAT, refunded when the exit confirmation arrives.
- Margin car (§ 25a UStG): only the VAT on the dealer's margin falls away, so the saving is small.
- Private seller: there is no VAT to remove.
For the German side of the deal, follow our checklist for buying a car in Germany as a foreign dealer. For driving the car out, see German export plates; for the VAT evidence, VAT on car exports outside the EU.
What taxes are due when importing a car to Switzerland?
According to the Swiss Federal Office for Customs and Border Security (BAZG), a car imported for good is subject to two charges:
| Charge | Rate | Basis |
|---|---|---|
| Automobile tax (Automobilsteuer) | 4% | value of the vehicle |
| Swiss VAT on import | 8.1% | price paid plus all costs to the Swiss destination, plus the automobile tax and fees |
The automobile tax has replaced the former fiscal customs duty on cars since 1997 and applies to all passenger cars regardless of weight, as well as minibuses and vans up to 1,600 kg. Customs duty on industrial goods, including cars, was abolished in Switzerland from 1 January 2024, which is why BAZG lists only the automobile tax and VAT as import charges.
Foreign-currency prices are converted at the official selling exchange rate. If the value is missing or doubtful, customs can estimate it. A VAT-registered Swiss dealer recovers the import VAT as input tax; the 4% automobile tax is a real cost.
CO2 rules for nearly new cars. Private and small importers must have passenger cars and vans certified for CO2 before first registration, and pay a sanction if the car exceeds the target. Cars registered abroad more than 12 months before the Swiss customs declaration are exempt, as are cars registered more than 6 months before with over 5,000 km. For ordinary used imports this rule does not apply, but it matters for young cars.
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Request accessWhat is Form 13.20 A?
Form 13.20 A is the inspection report (Prüfungsbericht) that Swiss customs issues as proof of customs clearance for a road vehicle. The cantonal road traffic office requires it for registration. Customs charges CHF 20 for it, and since 3 December 2024 it can also be obtained digitally through BAZG's Stadi service and printed on the paper form needed for registration.
Documents to bring to customs:
- invoice and/or purchase contract;
- the foreign registration document (also if already cancelled);
- proof of identity;
- the import customs declaration (e-dec), usually filed by a customs agent.
Most dealers use a forwarding agent or customs broker at the border, who pays the charges and invoices them with a handling fee.
What does the Swiss MFK inspection check?
The MFK (Motorfahrzeugkontrolle) is the vehicle inspection at the cantonal road traffic office (Strassenverkehrsamt) before first registration in Switzerland. It checks the car's identity, technical condition, equipment, and compliance with Swiss rules on type approval, noise and exhaust emissions. Questions on type approval, emissions and registration of leased vehicles go to the cantonal office, not to customs.
Bring the certificate of conformity (CoC); it is the easiest way to show that a German car matches an approved type. If it is missing, order a duplicate from the manufacturer before the car leaves Germany. Waiting times for an MFK appointment differ by canton, so book early.
Landed-cost example: a VW Tiguan from Germany
According to listings tracked by MyCarDealer in October 2026, the median asking price of a 2020–2022 VW Tiguan in Germany was €23,980 (555 listings). For a VAT-qualifying car at that price:
| Item | Amount |
|---|---|
| Net export price (23,980 / 1.19) | €20,151 |
| Transport to the Swiss destination | about €600 |
| Automobile tax 4% × €20,151 | €806 |
| Swiss import VAT 8.1% × (€20,151 + €600 + €806) | €1,746 |
| Form 13.20 A | CHF 20 |
| Customs agent, MFK and plates | varies by canton |
| Total before agent and MFK fees | about €23,320 |
For a Swiss VAT-registered dealer the €1,746 import VAT is recoverable, so the cost on the books is about €21,600. Compare that with the Swiss market price of the same car before you bid. If the German car is a margin car, start from the full gross price instead, because most of the VAT cannot be removed.
When it pays to import a car to Switzerland from Germany
Germany is the deepest used-car market next to Switzerland and offers a wide choice of German-brand cars. The deal works when the net German price plus 4%, transport and fees stays below the Swiss market price by more than your target margin. It works best with VAT-qualifying cars from German dealers, where 19% VAT can be removed and only 8.1% is paid in Switzerland.
The reverse direction, buying Swiss cars for the EU, involves EU customs duty rules; see importing a car from Switzerland to Germany. MyCarDealer calculates the net margin for a car in your own market; you can test one with a free valuation.
Frequently asked questions
What taxes are due when importing a car to Switzerland?
The 4% automobile tax on the vehicle's value and 8.1% Swiss import VAT on the price plus transport to the destination and the automobile tax. Switzerland abolished customs duty on industrial goods from 2024, so no duty is added. Form 13.20 A costs CHF 20.
What is Form 13.20 A?
It is the inspection report Swiss customs issues as proof that the car has been cleared. The cantonal road traffic office needs it to register the car. Since December 2024 it can also be obtained digitally via BAZG's Stadi service.
What does the Swiss MFK inspection check?
The cantonal road traffic office checks identity, technical condition, equipment and compliance with Swiss type-approval, noise and exhaust rules before first registration. A certificate of conformity makes this much easier.
Can the German seller zero-rate the car for export to Switzerland?
Yes, a sale to Switzerland is a VAT-exempt export under § 4 No. 1a and § 6 UStG, provided the seller has the ATLAS exit confirmation. VAT-qualifying cars can then be invoiced net; on margin cars only the margin VAT falls away.
Do Swiss CO2 rules apply to used imports?
Only to young cars. Cars registered abroad more than 12 months before the Swiss customs declaration, or more than 6 months with over 5,000 km, are exempt from the CO2 certification and sanction.