By Anna Katharina Finsler, Managing Director, Finsler Customs GmbH · Last updated:
German VAT refund on export: how to get it back
Exporting a dealer car taxed under the standard VAT scheme from Germany removes the German VAT of 19 % – the biggest saving in a car import. That is 19/119 of the gross price (about 16 %): a car advertised at EUR 30,000 costs EUR 25,210 net. No refund applies to margin-scheme cars (§ 25a UStG) or private purchases.
By Anna Katharina Finsler, Managing Director of Finsler Customs GmbH · Rates checked on 8 October 2026: automobile tax 4 %, Swiss VAT 8.1 %
When is the German VAT refunded?
| Purchase situation | VAT refund? |
|---|---|
| Dealer vehicle, standard VAT regime (listings say “MwSt ausweisbar”, VAT shown separately) | Yes – sold at the net export price, or refunded once proof of export is provided |
| Dealer vehicle, margin scheme (§ 25a UStG, common with used cars) | No – the price contains no VAT that can be shown separately |
| Private sale | No – private individuals do not charge VAT |
The calculation: 19/119, not “19 % of the purchase price”
The most common error in reasoning: the VAT is already inside the gross price, so what comes back is 19/119 of the gross price, roughly 16 %. Example: a listing at EUR 30,000 gross → VAT contained 30,000 × 19/119 = EUR 4,790 → net export price EUR 25,210. Anyone who wrongly expects “19 % of 30,000” (EUR 5,700) is out by more than EUR 900.
How the refund works in practice
- Check the VAT status: look for “MwSt ausweisbar” in the listing; where it says “differenzbesteuert” (margin scheme) there is no refund. Finsler Customs checks this before every purchase.
- Export purchase contract: put the net invoicing and the export to Switzerland in writing. Two routes are common: buying directly at the net price (sometimes against a VAT deposit) or a refund once the proof of export has been submitted.
- Declare the export properly: complete the export declaration with the confirmation of exit (Ausgangsvermerk) at German customs, for instance at Bietingen – without that evidence there is no refund.
- Swiss import: at the Thayngen customs office, 4 % automobile tax is assessed on the net customs value and 8.1 % Swiss VAT on the customs value plus that tax – so you pay the VAT only once, in Switzerland.
Typical mistakes – and how to avoid them
- Budgeting a margin-scheme car as if it were standard-rated: the hoped-for saving of several thousand euros disappears entirely – clarify the VAT status before you put in an offer.
- Forgetting the export declaration: without the confirmation of exit the dealer refuses the refund or keeps the deposit.
- Paying cash with no clause in the contract: always agree the export and the net invoicing in writing, and pay by bank transfer.
What the refund does to the final price is shown by the three fully calculated cost examples; the total cost of the car you have in mind comes from the car import calculator.
Frequently asked questions
Do I get the 19 % VAT back when I buy a car in Germany?
Only with a dealer vehicle under the standard VAT regime (“MwSt ausweisbar”). You then buy at the net export price, or the VAT is refunded to you once the proof of export is in. With margin-scheme vehicles (§ 25a UStG) and private purchases there is no refund – the advertised price is the final price.
How much VAT is contained in a German gross price?
19/119 of the gross price, roughly 16 % – not 19 % of the advertised price. Example: EUR 30,000 gross contains EUR 4,790 of VAT, and the net export price is EUR 25,210. That difference is the single biggest saving when importing a car into Switzerland.
What proof do I need for the VAT refund?
The export declaration lodged with German customs together with the confirmation of exit – it shows that the vehicle really did leave the EU. Dealers additionally ask for the export purchase contract with the net invoicing clause. Finsler Customs handles the export formalities in the Komfort and Premium packages.
Does that mean I pay value added tax twice, in Germany and in Switzerland?
No, and that is exactly what the export procedure prevents: the German VAT falls away or is refunded, and Switzerland levies 8.1 % on the net customs value plus the automobile tax when the car is imported. You therefore pay value added tax only once – at the lower Swiss rate.
Sources and legal basis
The information on this page is based on the official publications listed below. The wording of the legislation in force is always decisive.
- Swiss Federal Office for Customs and Border Security (FOCBS) – Importing vehicles into Switzerland
- FOCBS – Customs declaration and taxes on a vehicle import
- Automobile Tax Act (AStG, SR 641.51) (German text)
- Value Added Tax Act (MWSTG, SR 641.20)
- FTA – Value added tax
Further reading on car imports
- What importing a car into Switzerland costs: three worked examples
- The import calculator: import costs for your car
- Form 13.20 A: the inspection report for the MFK and registration
- Car import in the canton of Schaffhausen: customs, MFK and registration
- Having your car imported: process and packages
- Importing a car from Germany into Switzerland
- The Swiss CO₂ penalty: when it applies
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Calculators and tools
- Import calculator
- Swiss customs fees
- CO₂ calculator
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- Transport calculator
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- Check the Stammnummer
- FlexiMoto.ch
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Import by country of origin
- Importing a car from Germany into Switzerland
- Importing a car from Austria into Switzerland
- Import a car from France into Switzerland
- Import a car from Italy to Switzerland
- Import a car from the Netherlands into Switzerland
- Import a car from Belgium to Switzerland
- Importing a car from Luxembourg into Switzerland
- Importing a car from Czechia into Switzerland
- Importing a car from Poland into Switzerland
- Import a car from Sweden into Switzerland
- Import a car from Norway to Switzerland
Import by vehicle type
- Importing a passenger car into Switzerland
- Importing a motorcycle into Switzerland
- Importing a van up to 3.5 t into Switzerland
- Importing a motorhome into Switzerland
- Importing a caravan into Switzerland