Lindemann Law

Relocation to the Canton of Obwalden | Migration Law, Corporate Law and Tax

Overview

The Canton of Obwalden is located in central Switzerland, nestled among lakes and mountains. With a population of about 38,000 (2023), its capital is Sarnen. Obwalden is widely recognized for its highly competitive tax rates, modern infrastructure, and commitment to attracting international businesses — especially SMEs and holding structures.

Economic Strengths & Infrastructure

GDP: Strong economic performance per capita, with an emphasis on services, logistics, light manufacturing, and tax-optimized holding companies.
Key Industries: Financial services, logistics, healthcare, tourism, light industry, and international holding companies.
Education & Research: Proximity to universities in Lucerne and Zug, vocational training centers, and skilled labor support for SMEs.
Transport & Connectivity: Efficient motorway connections to Lucerne and Zürich; Zürich Airport reachable within 75 minutes; excellent local logistics for SMEs.

Taxation

Legal entities: Legal entities are subject to a corporate income tax at the tax rate of 12.75% (Sarnen) and a capital tax of 0.001% on taxable equity. Dividend income and capital gains from qualifying participations are exempted from corporate tax due to the participation exemption.

Individuals: Individuals are subject to progressive income tax with the top effective tax rates between 24.5% (Sarnen) and 27% (Lungern). Private capital gains are tax exempt and dividends from qualifying participations are taxed with a discount of 50% at the cantonal and 30% at the federal level. Therefore, depending on the income structure, the effective tax rate may be significant. The canton levies wealth tax on an individual’s net wealth. Lump-sum taxation regime available.

Government Support for Business Location

Obwalden Economic Promotion Office
Personalized support for foreign and domestic investors, including confidential tax rulings, permit assistance, and site selection.
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Interkantonale Industriezone Sarneraatal
A strategic industrial park offering development-ready plots and business infrastructure.
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Lucerne Business Network
Obwalden is part of the economic region benefiting from Lucerne’s research, education, and innovation capacity.
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Additional Advantages

✔ Extremely low tax rates — among the lowest in Switzerland for both individuals and corporations.
✔ Streamlined legal and administrative setup for company formation and relocation.
✔ High quality of life: alpine living, safety, and proximity to major business centers.

Useful Official Links

The Canton of Obwalden is a strategic choice for entrepreneurs and holding companies seeking low taxation, administrative efficiency, and natural beauty. LINDEMANNLAW provides tailored support in corporate law, relocation, tax optimization, and migration compliance specific to Obwalden.

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