With a figure of 12.66%, the canton of Obwalden has one of the lowest taxation rates in Europe for legal entities. What is more, taxation for holding companies is also at a very low level. This applies to taxation on foreign Boards of Directors, too.
Taxation on capital is two tenths of one percent for companies subject to normal and mixed taxation, and one hundredth of one percent for holding companies and domiciliary companies.
Companies with substantial involvement receive tax relief in the form of reduced double taxation. Dividends from participations of 10 percent and more are only taxed 50% in Obwalden.
