Canton of Obwalden
Starting a company in the Canton of Obwalden
In short: If you set up a company in the Canton of Obwalden, you will deal with three cantonal bodies: the compensation office (Ausgleichskasse Obwalden) for social security (AHV), the commercial register and the cantonal tax administration. A sole proprietorship only has to register in the commercial register from CHF 100,000 in turnover – a GmbH or AG only comes into existence once registered. VAT is handled nationwide by the Federal Tax Administration (FTA).
Competent authorities in the Canton of Obwalden
- Social security · Compensation office
Ausgleichskasse Obwalden
Brünigstrasse 144, 6060 Sarnen
- Commercial register
Commercial register – Obwalden
- Taxes
Tax administration – Obwalden
- Withholding tax (employers)
Withholding tax – Obwalden
Official language(s): German. Capital: Sarnen.
Step by step by legal form
Sole proprietorship
- Register as self-employed with the compensation office (Ausgleichskasse Obwalden) – with evidence such as invoices, contracts or quotes. If you belong to a trade association with its own compensation office, that office is responsible.
- Register in the commercial register once the sole proprietorship has achieved turnover of CHF 100,000 or more in the last financial year. Below that, registration is optional.
- Below CHF 500,000 turnover, simplified bookkeeping of income, expenses and financial position is sufficient. Keep records for ten years.
GmbH and AG
- Incorporation by public deed before a notary. Share capital of at least CHF 20,000 for a GmbH and CHF 100,000 for an AG.
- Entry in the commercial register in the Canton of Obwalden – only then does the company exist.
- The company must be able to be represented by a person resident in Switzerland.
- Report the beneficial owners to the new transparency register.
Key deadlines
These deadlines are set by federal law and apply equally in all cantons:
| What | Deadline |
|---|---|
| AHV advance contributions (self-employed) | no later than 10 days after the end of the quarter |
| VAT registration (from CHF 100,000 turnover) | within 30 days of the start of tax liability |
| VAT return and payment | within 60 days of the end of the reporting period |
| General meeting of GmbH and AG | within 6 months of the financial year end |
| Transparency register: AG with limited audit | by 1 March 2027 |
| Transparency register: other companies with limited audit | by 1 April 2027 |
| Accounting records and vouchers | keep for 10 years |
Foreign employees: withholding tax
Employees without a permanent residence permit (C permit) who live in Switzerland are subject to withholding tax. The employer deducts it from their salary and settles it periodically with the tax authority. For companies in the Canton of Obwalden, the cantonal withholding tax office is responsible.
Other cantons
Frequently asked questions
Where do I register for social security (AHV) in the Canton of Obwalden?
With the cantonal compensation office – Ausgleichskasse Obwalden, Brünigstrasse 144, 6060 Sarnen – or with the compensation office of your trade association.
Does my sole proprietorship in the Canton of Obwalden have to register in the commercial register?
Only once it has achieved turnover of CHF 100,000 or more in the last financial year. Below that, registration is optional. GmbHs and AGs are always registered.
Is VAT different in the Canton of Obwalden?
No. VAT is a federal tax administered by the Federal Tax Administration (FTA), not by the canton.
What applies to foreign employees in the Canton of Obwalden?
Employees without a C permit who live in Switzerland are subject to withholding tax. The employer deducts it and settles it with the cantonal tax authority.
Sources
- List of cantonal compensation offices (ahv-iv.ch)
- SECO SME Portal: cantonal commercial register offices (German)
- FTA: cantonal tax administrations (external tax information)
- FTA: Swiss tax at source
- Art. 931 CO – Duty to register
- Art. 10 VAT Act – Tax liability
- Federal Office of Justice: Swiss Transparency Register
- Leaflet 2.02 – Contributions of the self-employed (as of 1 January 2026)
All information checked on 29 October 2026.