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

Overview

The Canton of Nidwalden is located in central Switzerland on the shores of Lake Lucerne. With around 44,000 residents (2023), its capital is Stans. Nidwalden offers a combination of breathtaking Alpine landscapes and a globally competitive business environment. It is renowned for very low corporate and personal tax rates, attracting holding and trading companies from around the world.

Economic Strengths & Infrastructure

✔ GDP: One of the highest GDP per capita cantons, with a focus on international business and advanced manufacturing.
✔ Key Industries: Aerospace (e.g., Pilatus Aircraft), high-tech manufacturing, finance, logistics, real estate, and holding/trading companies.
✔ Education & Research: Strong vocational system, proximity to Lucerne universities, and access to research and innovation hubs.
✔ Transport & Connectivity: Central motorway links, access to Zürich Airport in ~1 hour, and a highly reliable public transport network.

Taxation

Legal entities: Legal entities are subject to a corporate income tax at the tax rate of 12% (Stans) and a capital tax of 0.01% 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 22.9% (Hergiswil) and 25.7% (Wolfenschiessen). 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

	✔ Nidwalden Economic Development Office Provides confidential support to investors and companies including tax planning, residence permits, and site search. Learn more
	✔ Stans Innovation Cluster (via Pilatus & SMEs) Region supports aerospace, mobility, and industrial suppliers through local industry networks.

Additional Advantages

✔ Extremely attractive tax regime — among the lowest effective rates for companies and individuals in Switzerland.
✔ Fast-track company formation and regulatory support.
✔ High quality of life: Alpine scenery, lake access, and peaceful residential communities.

Useful Official Links

Nidwalden is a prime choice for international businesses, holding companies, and executives looking for tax efficiency, natural beauty, and business reliability. LINDEMANNLAW advises on all legal, tax, and relocation matters tailored to corporate and private clients in Nidwalden.