Planned change of practice for cross border use of private cars

Foreign domiciled staff to be allowed to use own private foreign registered and non-Swiss customs cleared vehicle for business purposes in Switzerland. 

On 27 February 2023, a motion to improve conditions for businesses near the border was accepted by the National Council which had previously been approved by the Council of States. With the acceptance of the motion in both Chambers of the Parliament, the Federal Council is requested to amend the legal regulations (e.g., customs ordinance) so that the use of foreign registered and non-customs cleared private vehicles by cross-border commuters / weekly residents as part of their employment will be permitted for business purposes in Switzerland.

According to the current legal situation, the use of foreign private vehicles by employees domiciled abroad is only permitted for private use. The use for business purposes can, among other things, lead to customs clearance of the vehicle in Switzerland and depending on the circumstances result in penalties. With the change, business use such as trips from the foreign domicile directly to the place of work (e.g. construction site, customer's company) shall now also be allowed, which is currently prohibited.

The planned change is to be implemented with the total revision of the Customs Act. Due to the heated debate surrounding the total revision, however, a change in practice with regard to private vehicles is not to be expected in the near future and use for business purposes will therefore remain prohibited until further notice.