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IT Luxury Car Rental France Zero Penalty
Swiss registration · No penalty · Only French VAT
Save up to €80,000 from 2026
€80,000 penalty for emissions above 193 g CO₂/km
The French environmental penalty is skyrocketing. Every supercar or high-end SUV registered in France costs €80,000 in additional tax in 2026 — and rises to €100,000 in 2028. The solution: drive Swiss.
| Year | Trigger threshold | Maximum penalty | With F-Motors |
|---|---|---|---|
| 2025 | ≥ 188 g CO₂/km | 70 000 € | 0 € |
| 2026 | ≥ 193 g CO₂/km | 80 000 € | 0 € |
| 2027 | ≥ 193 g CO₂/km | 90 000 € | 0 € |
| 2028 | ≥ 193 g CO₂/km | 100 000 € | 0 € |
Source: 2025 Finance Law — Article 1011 bis of the General Tax Code
Purchase in France vs. F-Motors Subscription
Beyond the penalty, the entire cost of ownership changes radically depending on the country of registration.
| Criteria | 🇫🇷 Purchase in France | 🇨🇭 F-Motors Subscription |
|---|---|---|
| Ecological penalty | Up to €80,000 | 0 € |
| TVS (Company Car Tax) | Applicable | Not applicable |
| VAT on acquisition | 20% of the price excluding VAT | French VAT on monthly payments only |
| Depreciation | 40–50% over 5 years | 0 € |
| Insurance + maintenance | €4,000–€10,000/year | Included |
| Flexibility | One model | Changes every month |
Prices for French residents
All prices are in CHF. French VAT (20%) applies to the monthly payment only — no penalty, no company car tax.
What you actually save
Comparison between buying a vehicle in France and the F-Motors subscription over the year 2026.
Porsche 911 GTS
Registered in Switzerland · Insurance included · Delivery upon request
Lamborghini Urus
Registered in Switzerland · Insurance included · Delivery upon request
* Savings calculated over 2026: penalty avoided + first year depreciation avoided + insurance + maintenance. Excluding F-Motors monthly payments.
How does it work?
Frequently Asked Questions
Q: Can a French resident rent or subscribe to F-Motors?
Yes. F-Motors is open to any French resident holding a valid driver's license. No Swiss residency is required.
Q: Can the vehicle be delivered to France?
No. In accordance with customs regulations, F-Motors does not deliver vehicles within France. Deliveries and returns are made exclusively in Switzerland — Geneva, Lausanne, or Montreux.
Q: Why is there no penalty with F-Motors?
The vehicle is registered in Switzerland and remains subject to Swiss regulations. The French environmental penalty only applies to the registration or purchase of a vehicle in France. You only pay French VAT on the rental amount.
Q: Is the ONE Subscription recommended for French residents?
Yes — the ONE Subscription allows you to change vehicles at each monthly renewal free of charge, thus avoiding paying VAT again with each change. It's the ideal solution for French residents who want to switch between different models.
Q: Can French companies subscribe?
Yes. For French companies, the monthly payment is tax-deductible as an operating expense. Swiss VAT is not recoverable in France, but the penalty tax and company car tax are completely avoided. Contact us for a business quote.
Luxury Car Rental — All Our Destinations
Are you a French resident?
Our team will help you find the perfect solution — one-off rental or monthly subscription. Free quote, response within 24 hours.
+41 (0) 22 558 92 37 · contact@f-motors.ch