Advantageous tax climate
Taxes in Obwalden
In Obwalden, companies will find excellent fiscal conditions. Its corporate taxes are among the lowest in Switzerland. 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. As well, holding companies receive a privileged tax treatment. This also applies to the taxation of foreign directors.
The capital gains tax amounts to 2 per thousand for regularly taxed companies, and 0.01 per thousand for holding, domicile and mixed companies.
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.