European Supercar Country Markets

Germany represents the deepest liquidity pool for sports and exotics in Europe. With over 600 official Porsche Centres, Ferrari dealers, and specialized high-end showrooms, the German market sets the pricing benchmark. Net export transactions for corporate buyers outside Germany (with valid intra-community VAT registration) are frictionless under Section 6a UStG.

Italy is the ancestral heartland of supercar production (Ferrari, Lamborghini, Pagani, Maserati). However, Italy imposes the Superbollo—an aggressive punitive annual surtax of €20 per kilowatt over 185 kW. This tax burden creates an extraordinary export incentive for domestic Italian owners, resulting in lower gross asking prices compared to the German and Swiss domestic markets.

Swiss inventory features the highest per-capita proportion of Bespoke (PTS, Tailor Made, Ad Personam) builds in the world. With an 8.1% domestic VAT, cars priced locally can be exported net of Swiss VAT. When importing into the EU, vehicles with proof of European origin (EUR.1 certificate) enter free of the 10% third-country customs duty, subject only to destination VAT.

The Netherlands levies an enormous CO2-based luxury tax known as BPM on all newly registered vehicles. When a Dutch-registered vehicle is permanently exported to another EU state, the registered exporter is legally entitled to a pro-rata refund of the remaining unamortized BPM tax directly from the Dutch Tax Authority (Belastingdienst).