The tax exemptions for imported and Swiss-made electric vehicles (EVs) under the Automobile Tax Ordinance (AStV) are expected to be repealed effective 1 January 2024. As a result, importers and manufacturers of EVs weighing no more than 1600 kg will be subject to the 4% automobile tax.
The tax base of assessment for the automobile tax basically corresponds to that of the value added tax (VAT).
Source: KPMG
