Importing a car from Luxembourg into Switzerland
By Anna Katharina Finsler, Managing Director, Finsler Customs GmbH · Last updated:
In short: An import from Luxembourg into Switzerland attracts 4 % automobile tax and 8.1 % import VAT, plus the CO₂ penalty if the car counts as new under customs law. Import duty has no longer applied since 1 January 2024. The 17 % Luxembourg VAT comes back after export whenever the car is bought under the normal VAT scheme.
Why Luxembourg?
Luxembourg is small, but interesting for imports: the fleet is young, many lease returns and company cars reach the market quickly, and the cars are better equipped than average.
17 % — the lowest VAT rate in the EU
At 17 %, Luxembourg has the lowest VAT rate in the European Union. At first glance that sounds like a smaller refund than Sweden with 25 %, but the decisive point is a different one: the gross price of a Luxembourg vehicle contains less tax from the outset. At a net price of EUR 30,000 the same car costs EUR 35,100 gross in Luxembourg and EUR 37,500 in Sweden. Because the Swiss levies are calculated on the net value, you pay the same amount in both cases in the end — provided the refund goes through. If it does not, for example with a car sold under the margin scheme, the Luxembourg car has a clear advantage.
How much tax comes back from Luxembourg?
A standard-taxed offer of EUR 23,400 contains exactly EUR 3,400 VAT at 17 %; the net price is EUR 20,000. At the German rate of 19 %, the same car would be listed at EUR 23,800. The tax only comes back if the dealer shows it on the invoice.
On the Swiss side, origin makes no difference, not even for a car from Luxembourg: a zero duty rate, 4 % automobile tax, 8.1 % import VAT and, on cars that count as new under customs law, the CO₂ penalty. How the amounts are worked out is set out in the country comparison; motorcycles and caravans pay no automobile tax.
Which papers does export from Luxembourg need?
When a car registered in Luxembourg is sold or exported, the SNCA must be told within five working days, and the seller removes the number plates. For buyers resident abroad the SNCA issues an export certificate; the fee is EUR 19.80. Luxembourg export plates are available with an export number from the SNCA, on presentation of the sales contract or invoice and with insurance from an insurer approved in Luxembourg. They are valid until the end of the third month after the current one.
What to check when buying
With lease returns, read the return reports. They are usually well kept but often carry high motorway mileage.
How far is it from Luxembourg to Switzerland?
From Luxembourg City to Thayngen it is 390 km, a little under five hours of pure driving time. The route runs via Metz and Strasbourg and through the Black Forest to the Bietingen–Thayngen crossing.
We drive from Luxembourg regularly, mostly as groupage transport with Belgium and the Netherlands.
As a rule, you buy the car in Luxembourg yourself. What stays with you after that and what we take on, up to MFK, the Swiss roadworthiness test, and registration, depends on the package (package overview). The import calculator works out the final price for a car from Luxembourg.
Frequently asked questions
What makes Luxembourg worth considering for an import?
The lowest VAT rate in the EU at 17 %, and a young, well-equipped stock of vehicles. On margin-scheme cars in particular, where no VAT comes back at all, the lower gross price pays off directly.
Do I get the Luxembourg 17 % back?
Yes, provided the car is sold under the normal VAT scheme and the export is declared correctly. On margin-scheme used cars there is nothing to reclaim, just as anywhere else — but the gross price is lower from the outset.
Is import duty payable on a car brought in from Luxembourg?
No. Since industrial tariffs were abolished, the Swiss duty rate for vehicles has been CHF 0.00 since 1 January 2024 — whatever the country of origin, and with no proof of origin required. Automobile tax, import VAT and, on new vehicles, the CO₂ penalty remain payable. The customs declaration itself is still mandatory.
How long does an import from Luxembourg take?
Allow two to four weeks from the purchase contract. We drive to Luxembourg regularly, so collection can usually be arranged within a week. Customs clearance we handle at the Thayngen customs office, as a rule on the same day.
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.
- FOCBS – Importing vehicles into Switzerland
- FOCBS – Customs declaration and taxes on a vehicle import
- Automobile Tax Act (AStG, SR 641.51) (German text)
- Federal Act on Value Added Tax (VAT Act, SR 641.20)
Company
Services
- All services
- Vehicle import DE→CH
- Customs clearance
- Vehicle sourcing
- Document service
- Import advice
- Vehicle detailing
Calculators and tools
- Import calculator
- Swiss customs fees
- CO₂ calculator
- CO₂ penalty
- Transport calculator
- Car transport to CH
- Check the Stammnummer
- FlexiMoto.ch
Location
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 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