Advantageous tax climate
Taxes in Obwalden
In Obwalden, companies will find excellent fiscal conditions. The capital tax has been significantly reduced to 0.001 % by 2020. There are no inheritance and gift taxes – another worthwhile reason to settle in the heart of Switzerland.
Earnings tax and capital gains tax
Many international corporations consider a relocation due to Switzerland’s low corporate taxes. In this regard, Obwalden takes a leading position. The tax burden (federal, cantonal, and municipal) on earnings amounts to 12.74 percent (before taxes) and thus represents one of the lowest tax rates on earnings for legal entities in all of Europe.
The capital tax is as low as 0.001 % and represents the lowest rate in Switzerland.
Shareholders holding a significant investment enjoy tax relief by having their double taxation mitigated. Only half of the dividends from interests of 10 percent and higher that are held in private assets are taxable in Obwalden.
In the canton of Obwalden, reliable information is available on request directly from the tax authorities. This way, possible tax consequences can be clarified in advance. We would be happy to put you in touch when required.
Inheritance tax and gift tax
Because of the supplementary tax law, inheritance and gift taxes are canceled for the entire population of Obwalden since January 1, 2017.