The CO₂ emissions of a vehicle, measured in grams per kilometer (g/km) according to the WLTP standard, are a crucial factor when importing into Switzerland. If the emissions exceed the legally defined target value, a CO₂ penalty is due. This penalty aims to incentivize the import of lower-emission vehicles and contribute to reducing environmental impact. You can find the exact WLTP value in the Certificate of Conformity (COC) or the vehicle documents.

Transport costs (e.g., for transfer, insurance) are added to the vehicle value and form the basis for calculating Swiss VAT (8.1%). Enter the costs in CHF.

The empty weight of a passenger car is relevant for calculating the individual CO₂ target value. According to regulations, heavier vehicles are allowed higher CO₂ emissions before penalties apply. The exact empty weight (often referred to as 'mass in running order') can be found in the Certificate of Conformity (COC).

For passenger cars, the automobile tax is 4% of the vehicle value. The weight limit of 1600 kg for this tax only applies to light commercial vehicles. Source: FOCBS.

The date of first registration is important for determining the value of used cars (depreciation) and determines whether the vehicle is considered new for the CO₂ penalty calculation. The possibility of reclaiming the CO₂ penalty also depends on this.

Mileage, along with the first registration date, influences the calculation of the vehicle's value for used cars through depreciation.

The distinction between gross and net price is important for the correct calculation of Swiss duties. For a gross price (including foreign VAT), the foreign VAT is deducted before calculating Swiss duties. For a net price, Swiss duties are applied directly to the stated amount. To reclaim foreign VAT, you must request an export certificate when purchasing abroad and present it to customs.

Amortization means repaying mortgage debt. The 2nd mortgage must be amortized (2-3% annually), the 1st mortgage can be voluntarily reduced. You can amortize directly (directly reduce mortgage) or indirectly via pillar 3a (benefit from tax advantages). Indirect amortization is often more advantageous: you save taxes through 3a contributions and receive interest on the balance. Examine both variants - the savings can be considerable.