Because it was less than 6 months old. I knew about this ahead of time and expected it. In fact while the time period might be slightly different I think most countries do this. Here they are quite fair about it actually. They give you a receipt, and if you leave before 5 years, you get the VAT back. Frankly, I'm the first to pick on the stupidity that naturally arises in government bureaucracy, but this strikes me as exceedingly fair and more than could really be expected from them. They could take the money and just keep it.

I never checked if there is an exception for gifts. Sometimes there are exceptions of this sort so you don't get dinged crossing the border with your Xmas loot. My expectation of this however is that it would only be up to a certain amount, and perhaps things like major electronics might not be included. Perhaps someone else knows? Or more than likely, most people don't bother making a left and going through the customs part and just scurry right out into the terminal. Unfortunately, not my style, but more power to em if they're comfortable doing it. All my coworkers thought I was nuts for even bothering to go through the customs area. I figure if you don't respect the laws of the foreign country you reside in, you shouldn't be surprised if it bites you in the end...pardon the pun. For CHF45, it wasn't worth the potential problem.