From the customs office I found out that I can apply for form 15.30 in order to be exempt from tax. However, this only is valid for two years since the car was imported to Switzerland.

If I for example decide that I want to sell this car in Switzerland, would I have to pay these taxes (the employee mentioned 15% of the car price)?

If so, since it was a gift, how would they calculate the market price? The employee mentioned that I can get it evaluated in a foreign garage or in Switzerland. But in Switzerland car prices are higher than in the country that the car was gifted in. So it would make sense to do the evaluation there to pay less tax.

I will be leaving Switzerland in October 2022, so I am thinking what is the best course of action. It is also possible that before leaving Switzerland I might want to sell the car here.