VAT refund on a car import: how to get the German value added tax back

Short answer: When a dealer vehicle taxed under the standard VAT regime is exported from Germany, the German VAT of 19 % falls away – the single biggest saving in the whole import. In arithmetic terms that is 19/119 of the gross price (roughly 16 %): a car advertised at 30'000 € costs 25'210 € net. There is no refund on vehicles sold under the margin scheme (§ 25a UStG) or bought privately.

By Anna Katharina Finsler, Managing Director of Finsler Customs GmbH · Last updated: 27 July 2026 · Rates as at July 2026: automobile tax 4 %, Swiss VAT 8.1 %

When is the German VAT refunded?

Purchase situationVAT 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 saleNo – 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 30'000 € gross → VAT contained 30'000 × 19/119 = 4'790 € → net export price 25'210 €. Anyone who wrongly expects “19 % of 30'000” (5'700 €) is out by more than 900 €.

How the refund works in practice

  1. 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.
  2. 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.
  3. 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.
  4. Swiss import: at the Thayngen customs office, 4 % automobile tax and 8.1 % Swiss VAT are assessed on the net customs value – so you pay the VAT only once, in Switzerland.

Typical mistakes – and how to avoid them

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: 30'000 € gross contains 4'790 € of VAT, and the net export price is 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 as part of the full-service import.

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.

Further information