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Taxation in Nidwalden

The canton has made numerous revisions to its tax rules in recent years, resulting in structural, content-related and material changes. Individuals and legal entities alike have benefited from the steps taken to lessen the tax burden. The canton is continuing to pursue the same policies.

A further part-revision of the canton's fiscal regulations was implemented 1st January 2011 with the aim of keeping Nidwalden in the top three of Switzerland's most tax-favoured cantons. The principal measures included in this part-revision include:
  • Cutting the maximum tax rate from 3% to 2.75%
  • Introducing a child allowance of CHF 3,000 for parents who care for their pre-school children at home
  • Cutting the fixed corporation tax for legal entities to 6%
  • Cutting the fixed capital tax for legal entities to 0.01% (0.1)
  • Abolishing inheritance tax and gift tax for successors inheriting a company
  • Cutting the fixed corporation tax for foundations/trusts and associations to 1%
  • Abolishing inheritance tax and gift tax for natural parents, step-parents and foster parents
  • Abolishing the Dumont ruling (1 Jan 2010)
  • Balancing fiscal drag/bracket creep (kalte Progression)

More information on tax in general and details of the new part-revisions may be found by visiting the cantonal tax office.