Importing a car from Luxembourg into Switzerland
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.
What you get back
You reclaim the 17 % VAT from the seller after export, provided the car was sold under standard VAT and the export is correctly declared. We produce the export papers the seller needs.
What the Swiss side costs
The Swiss levies are identical for every origin. No customs duty has applied since 1 January 2024: with industrial tariffs abolished, the rate for vehicles is CHF 0.00 and no EUR.1 proof of origin is needed. The customs declaration itself remains mandatory.
| Levy | Rate | Basis |
|---|---|---|
| Vehicle tax | 4 % | vehicle value plus costs to the border |
| Import VAT | 8.1 % | as above, plus the vehicle tax |
| CO2 penalty | CHF 95 per gram | only for cars that count as new under customs law |
| Customs duty | CHF 0.00 | since 1 January 2024 |
The 4 % does not hit every vehicle: motorcycles and caravans are absent from the Vehicle Tax Act, as is a van over 1,600 kg unladen. A motorhome, in turn, is exempt from the CO2 penalty.
What to check when buying
With lease returns, read the return reports. They are usually well kept but often carry high motorway mileage.
Transport and process
We drive from Luxembourg regularly, mostly as groupage transport with Belgium and the Netherlands. You choose the car, we obtain the papers, handle the export, collect the vehicle, clear it at the Thayngen customs office and see you through MFK, the Swiss roadworthiness test, and registration in your canton. Allow two to four weeks.
What it costs
Calculate your final price in the import calculator: origin, vehicle type, all levies and transport from your collection point. No sign-up, no email. The items are explained in calculating import costs; three worked cases under cost examples.