By Anna Katharina Finsler, Managing Director, Finsler Customs GmbH · Last updated:

Guide

Moving to Switzerland with your car

Moving your residence to Switzerland lets you bring your own car in as relocation goods, free of the 4 % vehicle tax and the 8.1 % import VAT. The conditions: you used the car for at least six months before the move and will keep using it yourself in Switzerland. It is declared at the border on form 18.44.

Passenger car seen from behind on a multi-lane motorway

The conditions in detail

ConditionWhat it means
Change of residenceYou genuinely move to Switzerland and register with your commune
6 months of own useBefore the move the vehicle was registered to you and in use for at least six months
Continued useAt import the vehicle must be intended for your own continued use in Switzerland; no fixed holding period applies, but a quick resale can lead customs to reclaim the charges
Import within the periodThe import should fall within the period of the move; up to two years after the change of residence is possible

How the declaration works

  1. Fill in form 18.44 (“Übersiedlungsgut”, the customs declaration for relocation goods) — vehicle details and inventory list included.
  2. Import through a staffed customs office during opening hours, Thayngen for instance, with the vehicle documents, the purchase contract and proof of residence.
  3. Customs confirm the charge-free import and issue the customs document 13.20 A, the paper without which no Swiss registration is possible.
  4. After that, on to the MFK and registration in your canton of residence, within twelve months; since 2026, passenger cars registered abroad for no more than a year and with no more than 2,000 km are registered without an inspection. In the meantime you may keep driving on the foreign plates.

What you need to have with you

Proof of the change of residence, the vehicle registration document in your name, the purchase invoice and the COC certificate. Customs will also want to see that the vehicle was in use abroad, not merely owned — what counts is use, not ownership, which is why a leased car can meet the condition just as well.

The mistakes we see most

  • The car was bought shortly before the move — the six-month period is not met and the full charges fall due.
  • Entry through an unstaffed border crossing — no clearance is possible there, and a fine is a real risk.
  • Sale shortly after import — the FOCBS can dispute the intention of continued use and reclaim vehicle tax and VAT.

What it still costs

Relocation goods are free of the charges, but not of the procedure: the vehicle still has to be registered in your canton and pass the MFK (Motorfahrzeugkontrolle, the Swiss roadworthiness test), unless it is a passenger car (M1) registered abroad for no more than a year and driven no more than 2,000 km. The customs document 13.20 A costs CHF 20.

One charge is not covered by the exemption: the CO₂ penalty. It rests on the CO₂ Act, not on customs law, so on a young vehicle it remains payable even on relocation. This is the point where most online calculators come out too low. If your car does not qualify as relocation goods at all, run the numbers in the import calculator before you decide whether to bring it.

Frequently asked questions

Can I really bring my car in free of charges when I move to Switzerland?

Yes, as relocation goods vehicle tax and VAT fall away completely (import duty has been nil since 1 January 2024 in any case). The conditions: you genuinely move your residence to Switzerland, the vehicle was registered to you and in use for at least six months beforehand, and you declare it on form 18.44 at a staffed customs office.

May I sell the car after the charge-free import?

Neither the customs ordinance nor form 18.44 sets a fixed lock-in period. The exemption does require, however, that at import the vehicle is intended for your own continued use. If you sell it shortly after import, the FOCBS can dispute that intention and reclaim the charges you saved — vehicle tax and VAT on the value of the car.

How long may I drive on German plates after the move?

After the change of residence you have twelve months to have the vehicle inspected and registered in Switzerland; in the meantime you may keep driving on valid foreign plates with insurance cover. Book the MFK early all the same: depending on the canton, the wait for an inspection appointment is one to eight weeks, longest in Zurich and Geneva.

What if I bought the car shortly before the move?

Then the six-month period of own use is not met and the vehicle does not count as relocation goods: the ordinary charges fall due on import — 4 % vehicle tax and 8.1 % VAT. There is no longer any weight-based duty: since 1 January 2024 the tariff rate for passenger cars has been CHF 0, and no proof of origin is needed for that. Budget as for an ordinary import.

Special cases: cross-border commuters, returning home and holidays

What applies to cross-border commuters with a car from abroad?

If you live abroad and work in Switzerland, you may use your foreign-registered car without customs formalities for up to six months a year in total, beyond that with customs permit 15.30. Swiss residents may normally drive only a cleared car. The exception: a company car from an employer abroad, with permit 15.30, only for commuting and business trips.

Do I have to clear a Swiss car through customs when it comes back from abroad?

No, as long as it is registered in Switzerland: it may leave and return without customs formalities. You must declare parts replaced or added abroad, and repairs after an accident. An unregistered vehicle has to be declared for temporary export when it leaves. Anyone returning after at least a year abroad imports a car used there under the relocation-goods rules.

How long may a car with foreign plates stay in Switzerland for a holiday?

If you live abroad, even with a holiday home in Switzerland, you may use your car for private trips without customs formalities for up to six months a year in total. Longer stays need customs permit 15.30. The vignette and any heavy vehicle charge must still be paid. Swiss residents must as a rule declare a foreign car for import.

Sources: FOCBS – Using an uncleared vehicle in Switzerland · FOCBS – Frequently asked questions on clearing vehicles through customs · FOCBS – Leaflet on vehicles and Swiss customs (PDF)

How we help

From Thayngen, about a kilometre from the customs office, we walk people who are relocating through the forms, the clearance and the registration that follows — including cases where the COC document is missing (document service). Official information: FOCBS — relocation goods.

Sources and legal basis

The statements on this page rest on the following official publications. The wording of the enactments in force is always decisive.

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Finsler Customs GmbH · Rebbergstrasse 6 · 8240 Thayngen · +41 77 246 76 37 · info@finsler-customs.ch · Mon–Fri 08:00–17:00

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