If you move your residence to Switzerland, your car can be imported as household effects (Übersiedlungsgut) without automobile tax and import VAT.
Conditions
- You have used the car personally for at least 6 months before moving.
- You keep using it yourself after the move.
- You declare it with form 18.44 when you move.
Good to know
If you sell or lend the car within the period set by customs, the taxes become due afterwards. Registration and technical inspection are still required.