When importing a vehicle from abroad to germany, there are a few things to consider.
many cars are imported to germany from another EU country. Such a car is called EU-import.
A reimport, on the other hand, is a car that was produced in Germany, exported, but not sold abroad, and is now being brought back to Germany.
What are the reasons to buy?
The purchase of a new (EU) import car can be financially worthwhile for end consumers in Germany.
For example, the net price of a model in other countries may be lower than in germany due to different tax rates and lower other charges.
If a car model does not sell on a foreign market, it may be possible to purchase it at a substantial discount.
Purchase contract
the purchase contract should contain the final price including all additional costs (e.g. transfer costs), the delivery date and the exact equipment of the vehicle.
It should also be noted that the vehicle to be imported is a new car (not a "stock vehicle" or similar) and has not yet been registered. Otherwise it is not a new vehicle according to german law.
A vehicle is considered new if it has a maximum of 6.the vehicle has less than 000 kilometers on the odometer or the first commissioning at the time of purchase was less than six months ago.
Do not accept a down payment. This is unusual for an EU import. the full purchase price is due upon delivery or handover of the car to you.
These documents must normally be signed by the buyer when importing a vehicle:
- Purchase order for the EU vehicle
- Power of attorney for the dealer
- If applicable, a revocation instruction for distance selling contracts
Buy from a dealer or agent?
In the case of an import, a distinction must be made as to whether the importer based in Germany is also the seller or merely the agent.
Case 1: car dealer is seller
If the importer is also the seller, this has advantages for the buyer. In this case, the purchase contract is concluded in accordance with German law.
any defects in the vehicle can then be claimed by the buyer under the manufacturer’s liability for material defects or warranty services under german law.
Case 2: car dealer is an intermediary
if the car dealer in germany is only the intermediary between the foreign seller and the domestic buyer, the sales contract is concluded with the authorized dealer abroad.
In this case, the contract law of the country of sale applies.
This can cause some difficulties:
- If the language of the contract is not german, you should have unclear passages translated.
- Make sure that the contract explicitly states "new vehicle". otherwise there may be problems with the registration in germany.
- Have the original vehicle documents including the COC certificate (the type approval) handed over to you. german registration authorities do not accept copies.
How does the transfer work?
Normally, the importer takes care of the transfer for you.
Make sure that the resulting additional costs (transfer costs and, if applicable, provision costs) are clearly stated in the purchase contract and are already included in the final amount.
Do not accept any costs claimed subsequently!
The handover
the car will be delivered to the customer by the importer either with or without the german registration certificate part 1 and registration certificate part 2).
if the german papers are missing, the original foreign invoice for the purchase of the vehicle must also be provided.
If you want to transfer the purchased car to germany yourself, you can do this with export license plates or transfer license plates of the respective country of purchase.
not in every country such license plates are readily available and with the appropriate car insurance coverage.
It is easier to transfer the car on a trailer. Alternatively, you can also commission a specialized forwarding agency with the vehicle importation.
Taxes
On new vehicles, 19 percent sales tax must be paid on the net purchase price after importation into germany.
The deadline for registering the tax with the relevant tax office is ten days after importation.
The original purchase invoice is used to determine the amount of tax.
The german tax authorities do not levy sales tax on used vehicles.
What is important for registration?
To register an import car, you will need the following documents:
- identity card or passport
- Electronic insurance confirmation from the motor vehicle liability insurer of your choice
- Original purchase invoice or purchase contract
- vehicle documents
- COC (EU type approval), alternatively an individual acceptance according to §21 stvzo by a test center (such as TuV)
- SEPA direct debit mandate for collection of vehicle tax
- Notification for sales tax purposes (form is usually available directly from the registration office)
What do i need to know about the warranty?
All warranty documents – the service booklet and, if applicable, the warranty card – must be stamped by the foreign authorized dealer.
The chassis number of the car and the date of handover must also be entered. The warranty periods are specified in the warranty conditions.
Either the handover to the dealer or the handover to you can be considered as the start of the period.
The scope of the warranty of the country in which the car was purchased always applies. In the case of an import from spain, for example, this is the warranty entitlement anchored by law in spain.
In addition, the warranty services can differ depending on the manufacturer. Within the european union, however, the services offered are comparable.
Warranty for EU-imports
Under current EU law, all authorized workshops of a vehicle manufacturer must perform warranty work on customer vehicles – even if the vehicle was purchased in another country.
Ask the manufacturer for the name of a garage in your area where you can take the car.
Warranty for non-EU import
If the vehicle was purchased outside the EU, you must make warranty claims against the manufacturer in the country in question.
Liability for material defects
A material defect must always be addressed to the seller, i.e. the dealer.
The liability for material defects of a foreign vehicle dealer must always be in accordance with the sales law of the country of sale. This is a complex matter due to distances, language barriers and the foreign legal system.
The liability for material defects in germany, on the other hand, is simpler. It is valid for two years after your acceptance of the car.
Requirements for a liability for material defects
The defect complained about must already have been present at the time of handover. Since this is difficult to understand in practice, or. To prove, the following rule applies:
If a material defect is reported within the first six months after handover of the vehicle, it is assumed that the defect already existed at the time of handover. The dealer must then rectify the defect.
If a defect is not reported until later, the buyer must prove that it was already present at the time of purchase.
The buyer must give the seller the opportunity to remedy the defect, if necessary several times. In the event of a serious defect, an equivalent new vehicle can also be demanded as a replacement.
The so-called supplementary performance must be provided by the car dealer free of charge. If the defect is not remedied, the buyer can reduce the purchase price or withdraw from the contract and return the car.
Answers to your questions
Why are import cars cheaper?
Cars are offered on different markets, sometimes at very different prices. This is partly due to the different purchasing power of the population and partly to the different VAT rates in the individual countries. Therefore, it can be worthwhile to buy an import car, for example from the scandinavian countries (high taxes) or poland (comparatively low basic purchase price).
What does it cost to import a car from switzerland to germany??
In the case of an import, the value-added tax of 7.7 percent applicable in switzerland is payable on the purchase price of the car. However, if the car is exported, the dealer can refund the value-added tax.
When imported into germany, import duty and import turnover tax are due. The import duty for cars is 10 percent of the purchase amount. customs duty does not apply if you can present proof of preference. However, the import VAT of 19 percent on the purchase price plus customs duty is always due.
Do I have to pay sales tax when importing a car??
No sales tax is due on used cars. For new cars from the EU (under 6.000 kilometers on the odometer, first registration at the time of purchase no more than 6 months ago), 19 percent sales tax is due in germany on the amount invoiced by the car dealer. The money has to be paid to the tax office. For this you must fill in the tax form UST 1 B.