Holiday homes – second homes in Switzerland

Holiday homes - second homes 

If you intend to buy a flat or a house in Switzerland, or take out a long-term rental on a property - without transferring your legal domicile to Switzerland - please take note of the following:

In principle, personal effects and used household goods (e.g. furniture, televisions, music equipment, bed and table linen, etc.) may be imported duty-free. Only prerequisite: the imported articles must have been used by you personally for at least six months and they have to continue to be used by you after importation. Please note the general provisions for vehicles you wish to keep at your holiday home: Importation of vehicles.

In addition, the importation must occur close to the time of conclusion of the purchase contract or lease.

In order to be entitled to claim exemption from the payment of duties, you must make a written customs declaration using form 18.44 at the customs office at the point of entry. Please ensure that you select a customs office which deals with commercial goods, and take note of its opening hours: Border crossings and customs offices, opening hours.

Additional information can be found in the instructions on the application form or in the FAQ (link FAQ household effects). The customs office or the District Directorate of Customs responsible will gladly provide assistance.

Surrender of an apartment or house abroad by persons living in Switzerland

Are you planning to liquidate a holiday home or second dwelling abroad and bring the household effects back to Switzerland from abroad? If so, please note the following:

In principle, the items (furniture, televisions, music equipment, bed and table linen, etc.) are to be cleared as merchandise in accordance with the general regulations. The same applies to all vehicles: Importation into Switzerland - Declaring goods.

https://www.ezv.admin.ch/content/ezv/en/home/information-individuals/personal-property--students--holiday-homes--getting-married-and-/importation-into-switzerland/holiday-homes-_-second-homes-in-switzerland.html