Import a car from the Netherlands into Switzerland

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

In short: Importing a car from the Netherlands into Switzerland costs 4 % automobile tax and 8.1 % import VAT; vehicles that count as new under customs law also incur the CO₂ penalty. Import duty has no longer applied since 1 January 2024. The 21 % Dutch VAT comes back after export if the car was bought under the standard VAT scheme.

Why the Netherlands?

Dutch vehicles are often unusually well documented: the RDW register records odometer readings and inspections, and the cars are usually well kept. VAT is 21 % and is recoverable on a standard-rated purchase. Transport routes to Switzerland are of medium length.

BPM is not refunded on an export to Switzerland

The Dutch price includes BPM, the registration tax on passenger cars and motorcycles. On export there is a refund in principle — but not on an export to Switzerland. The Belastingdienst ties the refund to permanent registration “in another EU member state or in Iceland, Liechtenstein or Norway”, within 13 weeks of the export status being set at the RDW. Switzerland is not on that list. That noticeably reduces the value of the 21 %: the VAT comes back, the BPM stays in the price. Always price a Dutch offer against a comparable German one.

How much tax comes back from the Netherlands?

Dutch listings distinguish between a “btw-auto” and a “marge-auto”. Only with a btw-auto is the tax shown on the invoice: at EUR 36,300 that is 21 % or EUR 6,300, net EUR 30,000. A marge-auto shows no btw, so nothing comes back after export. The BPM is in the price either way.

On the Swiss side, origin makes no difference, not even for a car from the Netherlands: 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 the Netherlands need?

For export, the RDW or an approved export company deregisters the vehicle; at the RDW this costs EUR 12. The number plates are handed in, and the keeper receives a vrijwaringsbewijs (indemnity certificate), the registration card with a corner cut off and the export certificate that registration abroad requires. After that the car may still be driven on Dutch roads for 14 days, on white export plates with black characters. Because Switzerland is not in the EU, an export declaration to customs is needed as well.

What to check when buying

Insist on the RDW extract: it documents odometer readings over the years and makes tampering all but impossible. For export, the vehicle is set to “Export” at the RDW.

How far is it from the Netherlands to Switzerland?

From Amsterdam to Thayngen it is 751 km, from Rotterdam 746 km. Both routes run through Germany and via the A81 to the Bietingen–Thayngen crossing, a little under eight hours of pure driving time.

We drive from the Netherlands regularly; collection is at the dealer, and the route is longer than from southern Germany but stays plannable.

As a rule, you buy the car in the Netherlands yourself. What stays with you after that and what we take on, up to the MFK roadworthiness test and registration, depends on the package (package overview). The import calculator works out the final price for a car from the Netherlands.

Frequently asked questions

Do I get the Dutch BPM back when the car is exported to Switzerland?

No. The Belastingdienst only refunds the BPM if the vehicle is permanently registered in another EU member state, or in Iceland, Liechtenstein or Norway, within 13 weeks. Switzerland is not one of them. The BPM therefore stays in the purchase price.

Is the Dutch VAT refundable?

Yes, 21 % if you buy under the standard VAT scheme and the export is declared correctly. That is entirely separate from the BPM question.

What is the RDW register?

The Dutch vehicle register. Among other things, it records the odometer readings taken over the vehicle's life. An extract is your strongest argument against a tampered odometer — ask for it before you buy.

Is there any import duty on a car brought in from the Netherlands?

No. Since industrial tariffs were abolished, the Swiss duty rate on vehicles has been CHF 0.00 since 1 January 2024 — whatever the country it comes from, and with no proof of origin required. What remains payable is the automobile tax, the import VAT and, on new vehicles, the CO₂ penalty. The customs declaration itself is still mandatory.

How long does an import from the Netherlands take?

Allow two to four weeks from the purchase contract. We travel to the Netherlands regularly, so collection can usually be arranged within a week. We handle customs clearance 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.

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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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