And I heard that tax refund for buying watches in Germany can only be done within Germany. It can't be refunded if you go to Switzerland. Are there tax refund points at the border between Germany and Austria if you drive there ?

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Remember that only Switzerland has customs stamping stations on the highway when leaving the country. Other countries don't have this, and they are all at the airport when leaving the EU.

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There are customs stamps at the high-speed border, but only during working hours.

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Border with customs