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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.

Legal security

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 will be canceled for the entire population of Obwalden starting January 1, 2017.

The Obwalden Tax Administration is happy to answer all your tax-related questions.
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By the way: Individuals also benefit from Obwalden’s favorable tax climate.