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| I am amazed that people put in the effort to get the tax back! I guess if you lived near the border and went back often, it would be worth it. I have yet to start my German shopping on a regular basis, apart from when we go visit my MIL  | |
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The difference is indeed dependent on distance to border.
I live 1 km from the French border and 30 min drive from Germany. It takes about the same time for me to drive into Basel. OK, if I'm honest, it takes 25 min to get into Basel.
So if I can get cheaper goods (nevermind the greater range - at times, not in all cases to be fair) in Germany, then factor in a favourable exchange rate and a 20% discount... still amazed?
Another factor may be family size. I have 6, so I can get 6 X 300 allowance through the border in one go - relevant exceptions etc. apply.