I assume he can get the German taxes refunded and then has to pay the Swiss tax, right? Are there any other expenses he needs to pay?
It just seems bizarre that given the price difference anyone would buy the car in Switzerland. So I am worried I am missing something. Thank you!
Getting German VAT back is a non compulsory, and has to be offered by the seller.
Next to 7.7 % VAT there is 4% car tax and a CO2 penalty. As it is manufactured in the EU it is duty free. You will have to do an e-dec. The taxable value includes the shipping price.
The CO2 penalty only runs when the car has been bought in the previous 6 months to import, right?
No, it is levied on new cars which have not been registered. If the car has been registered for over 6 months then no CO2 tax is due.
You want a new car, buy it in Germany, register it, left it in the garage for 6 months, then go pick it up
it may (may) be worth picking up a grey import from a local dealer (plenty if you google around) but it'll be a world of pain if you try this individually
I am importing a car tomorrow. I will let you know all the costs.
It's not a big deal, what is important check with dealer if they will refund a VAT back on export.
in DE:
- you need to get export plates (valid for a month, the 'red' ones - dealer that sold me my car helped with this)
- you need to get export declaration / documents from German customs when you buy a car (my dealer helped with this as well)
- when you cross border you need get to German side and they will scan / confirm export declaration (this is needed for German VAT return)
in CH:
- on the border you either need to pay VAT + Customs duty + 4% tax OR get a document (can't remember the number exactly) stating you will do that within a couple of days later
- if you get above extension document (as I did as I was crossing the border after 22:00) you need to get to some 'Zoll' place (I used in Embrach - it's close to ZH - there I didn't have to do any online application, nor use agency, just went to customs and within 10-15 minutes they did it all and I paid what I owed (VAT+4% tax) - they gave me a paper needed for MFK
- you setup an MFK (online)
- If you have no plates you need to organize insurance (as you'd have to do anyway)
- you do MFK and if it pases you go directly there and then to get Swiss plates, mount them on a car and your job is done
Overall, process isn't hard, German part was harder but that I got done with dealer from DE, Swiss side really goes down to 2-3 steps, get paper from the border, pay VAT / customs, do MFK
Also, Dealer from DE saw directly in system (or rather a customs agent they used) that car was exported (after German customs scanned export declaration) and refunded German VAT within 2-3 days.
I called a Neutral Custom agent (I just googled one) and told him what I was planning on doing and what border crossing I was going to use. I sent him the paperwork in advance. He charged 220 Euros for the papers (export forms from Germany and the import forms for Switzerland) I picked up those forms and went to the German side first. They stamped it and it didnt cost anything. On the Swiss side, I paid the following:
219,80 for Zollabgaben (your charged by the weight of the car)
972.70 for the Automobilsteurer (4%)
7 for Andere Gebühren
Total: 1199.50
Then that was added to the amount I paid for the car (24,091+1199.50=25,290) and from that number they took 7.7 % which was 1947.35. At the border I paid a total of 3,146 chf. I little more than I expected. Now if you go through a dealer, I believe you can get some taxes back but then you pay higher prices for the car. In the end a great deal turned out to be a ok deal but when we compare prices here in Switzerland we saved about 3000 chf.
It would be very interesting to know the customs agent you used. I was importing a classic car project as a total wreck, and visited all the customs agents at the Basel border, non that were open were interested in helping. They said the value I was declaring was implausible. The Swiss Zoll Amt refused to help with queries as I tried to fill in the electronic form on a terminal in the Swiss customs office, they just kept saying it is very difficult you won't do it alone! By closing time I hadn't managed to complete the form, so they gave me a form allowing me to pay customs a few days later. I eventually managed to fill in the online form at home and get a printout after pestering the helpline. One of the worst designed systems ever. It is possible to do it without an agent but it is a bit like DIY dentistry, painful!
My dealer in Germany charged me 250Eur for organizing plates and customs (DE) form. There were no Swiss docs to be had. What was interesting when I went to Customs in Embrach they did it all for me, no customs agency, no online form to fill.
Sounds like some electronic sharing of customs data between countries when a dealer has filled out the German export papers.
e-dec is mandatory since March 2018.
If you can read German, here explained in all details regarding a self imported motorbike:
https://www.toeff-forum.ch/thread/15…d-importieren/
I did this in December 2020. On the phone / helpline they also said I need to do e-doc... but then I just turned up at the counter (expecting to be sent to some customs agent) and in Embrach and Customs officer said: "it will take 10-15 minutes, we'll call you when it's ready" and that's what they did, I paid up and got my customs paper needed for MFK.
No, both sides require their own paperwork, at all the major customs points there are customs brokers who do this for you, about Chf 200-250 for both sets.
I suggest you don't try yourself as if it is wrong you have to start all again and you can waste a lot of time. It is a fairly routine thing but unless you know what you are really doing and declaring it becomes a total minefield.
I called them up, the guy was very nice, and I sent him in advance all the paperwork I had. There were a couple of documents I still needed to submit but he told me to call him when I was going to export/import the car. I wanted to make sure I got the temp plates before I called him and once I got the plates and tried to reach him, but I couldnt. I thought his office would be by the border close to the zoll as that was the address I had, but I couldnt find him. I was at the address where I needed to pick up the documents, but the company was nowhere to be found. I went to the address and told them I was looking for this company and she never heard of it before. She told me that company was based in Basel and I about had a heart attack. I knew I googled Waldshut- Tiengen but after looking more closely at his email, this company was based out of Basel. She called someone else and they said I needed to go to M-R Spedition which was on the first floor. Heart attack avoided. M-R Spediton told me they had not received any paperwork and so I called the company again. I got a hold of the person I talked to before and he said he would send the docs right away. I had to wait but in about 20 min and I had both set of documents issued by the M-R people. The Zoll office was the next building over and not right at the border but close to OBI if anyone knows Waldshut Tiengen. After I got the paperwork, I walked to the next building and gave the Germans their set and the Swiss their set and paid my dues.
The car I bought was a 2020 and the only questionable document that was mentioned a couple of times in the Import/Export required documentation was the Certificate of Conformance. This document was mentioned a couple of times but I couldnt find it in the paperwork I had. Upon further investigation, I understand that all cars coming from Germany have to have this in order to be registered. A document I had was called EG-Uberreinstimmungsbescheinigung, but it had a lot of info on it that was similar to what the COC had. The Certificate of Conformance is also called that so if you have that document, you have everything you need for the Swiss Strassenverkehrsampt.
I am looking for an old timer Porsche 911. There are very few for sale in Swiss, but in Germany there are plenty for sale.
If I imported a German 911 and restored it for a total cost of under 50k fr and few months or years later I sold it for over 100k as a private sale, are there any tax obligations in Switzerland ?
Its not for a business situation, I just fancy trying a restoration project with a car that does not have any annoying modern tech on it.
Thanks
Del