New: autoweg has been redesigned for an even better selling experienceView news & updates
Complete guide to tax obligations for private sales, VAT and commercial car trading in Switzerland.
In most cases, private individuals pay NO taxes when selling a car. Only with commercial trading or capital gains might tax obligations arise.
Occasional private sale of your own car (1-2 cars per year) is tax-free.
When selling 3+ cars per year or with commercial trading.
Commercial car trading: Income tax + VAT obligation from CHF 100,000 turnover.
Important
Document every sale (purchase contract, payment proof). Tax authorities can audit back 10 years.
When you sell your personal vehicle that you've used privately, you're usually not subject to taxation.
You sell a car you bought and used privately. The sale is occasional (1-2 cars per year). There's no profit – the sale price is below the purchase price (depreciation is normal).
Purchased 2020 for CHF 35,000 → Sold 2024 for CHF 22,000 = Loss CHF 13,000. No tax liability because: 1) Private use, 2) Sale after several years, 3) No profit.
Even if you sell at a profit (e.g. classic car, collector's vehicle), this is usually tax-free as long as it's private assets. Exception: If tax authorities suspect commercial trading.
The line between private sale and commercial trading isn't always clear. Tax authorities check several factors:
If you regularly sell cars, tax authorities may suspect 'commercial trading' – even without establishing a business.
VAT obligation depends on whether you're selling as a private person or commercially.
VAT (8.1% on cars) is ONLY due if: 1) You're a VAT-registered business, or 2) Your annual turnover exceeds CHF 100,000 (then you must register).
As a private person you're usually NOT subject to VAT, even when selling multiple cars – as long as:
Even if you don't have to pay taxes, you should carefully document every car sale – in case of a tax audit.
No, for a single private sale you do NOT need to declare this in your tax return. Only with commercial trading or if tax authorities request it.
Gains from private assets are generally tax-free in Switzerland (unlike in Germany, for example). Only with commercial trading are profits taxable.
Yes. As long as you owned the classic car privately (not as a business), the sale is tax-free – even with appreciation. Caution: Regular classic car trading counts as commercial.
There's no fixed number. Tax authorities examine the overall picture: frequency, intent, advertising, profit motive. From 3-4 cars per year the risk increases significantly.
If you buy back a leased vehicle and immediately resell it, this can be considered commercial trading – especially at a profit. Better: sell via autoweg, the dealer handles everything.
The basic rules (federal) are the same everywhere. Cantonal tax authorities can be differently strict. Zurich and Geneva tend to be stricter than rural cantons.
No. When you sell your private vehicle via autoweg to a dealer, it remains a normal private sale – completely tax-free. The dealer handles all formalities.
