I have experience in shopping in Konstanz, but so far no single article was exceeding 300 CHF of value, therefore always just stopped at the border and confirmed there what I'm bringing into CH (to get the DE tax back later).
Now I want to buy a single article of 2-3 k EUR (a grill) and want to get DE tax back. If I get the process right,
the CH tax will be calculated like that = [(DE price without tax value) - 300 CHF]*7.7%
Am I right?
But my main question is - can I do that process with Quickzoll app?
If not and you need to do it personally, where does it happen at the border? At the same counter where you show bill for the shopping where single object doesn't exceed 300 CHF? Do I pay the tax directly and immediately there? What's the process?
I can't comment on the app, but if you're doing it the old fashioned way on paper, you declare it at the same counter regardless of value. The difference is that when you get the paper stamped, you will have to pay the Swiss VAT. It is calculated as you have described.
If you are a single person, and the total value is above CHF 300 (minus foreign VAT) you have to pay Swiss VAT on the full amount. No CHF 300 exemption.
If you are multiple person, you can claim the CHF 300 exemption on Product C and D (should be less than CHF 300 given current exchange rate and foreign VAT).
However if the situation were :
- Product A - 2000 EUR
- Product B - 400 EUR
- Product C - 400 EUR
- Product D - 100 EUR
Than you could only claim an exemption on Product D (If you are multiple person). Also be aware that a set of items which belong together such as 4 wheels count as one item.
If the item is over CHF 300, you pay tax on the full amount - less German VAT. In this case there is no allowance. Depending on the item, you could also be charged import duty so maybe check with customs first. You can always ask the Swiss customs on your way out.