Orfida Treuhand + Revisions AG (Engelberg)

For over thirty years, we have cultivated relationships that have flourished far beyond the region...

Obwalden - a residential canton and business location with an optimal tax burden With a targeted strategy, the tax burden in Obwalden has been continuously reduced since 2006. The tax advantages have made the Obwalden communities an ideal place to live and do business.

Income and wealth tax As of 1.1.2008, Obwalden was the first canton to introduce a proportional tax rate and thus a flat rate tax.
" Tax calculation natural persons

Top position in corporate taxation Obwalden has one of the lowest profit tax rates in Switzerland. After taking into account the direct federal tax, the tax burden amounts to a total of 12.74% of the profit before taxes.
" Tax calculation legal entities

Tax burden on inheritances and gifts As of 1.1.2017, the inheritance and gift tax was abolished in the Canton of Obwalden.

Have we aroused your interest? We would be happy to inform you in detail about the tax situation in Obwalden.

Audit

• Ordinary audits of organizations of all legal forms
• Limited audits of organizations of all legal forms
• Audits of consolidated financial statements
• Auditing of financial statements according to Swiss GAAP FER
• Foundation and capital increase audits
• Audits according to the Merger Act (merger, demerger, transformation, transfer of assets)
• Capital reduction audits
• Audits in connection with the transfer of the registered office of foreign companies to Switzerland
• Analysis of internal control systems
• Special audits according to the Swiss Code of Obligations
• Various special assignments (e.g. special audits in cases of embezzlement and misappropriation, assessment of the regularity of accounting, etc.)

Accounting

• Preparation of monthly, quarterly and annual financial statements
• Preparation of financial reports
• Management of financial and operational accounting
• Payroll accounting including personnel administration
• Keeping accounts receivable and accounts payable, including dunning and collection procedures
• payment transactions
• Preparation of various accounts (in particular value added tax)
• Preparation of budgets, liquidity, investment and profitability calculations
• Analyzing financial statement figures (balance sheet and profit and loss analysis, key figure analysis)
• Preparing and advising on financial statements
• Conversion of accounting to new accounting standards (e.g. Swiss GAAP FER)
• Temporary hiring of specialized personnel (loss of an employee, change of position)

Tax planning and consulting

• Preparation of tax returns for individuals and legal entities
• Checking of tax assessments and invoices
• Representation at tax authorities
• Tax rulings
• Preparation of objection and appeal documents
• Tax planning for individuals (e.g. in the case of business succession or early retirement)
• Tax planning for legal entities (structuring of financial statements, incorporations, transformations, liquidations, relocation of registered offices, mergers)
• Tax opinions and tax burden comparisons of different locations or different legal forms of companies

Management consulting

• Advice on the establishment of companies, mergers, cooperations, restructurings and disincorporations
• Assistance in the establishment of branch offices
• Assistance in the preparation of business plans
• Assistance with succession planning
• Valuation of companies and company shares
• Management consulting for the purchase or sale of companies and company shares
• Execution of restructurings, reorganizations, liquidations or out-of-court composition agreements
• Advice and support in investment decisions
• Development of a financial concept
• Assistance in the implementation of liquidity plans and budgets
• Accompanying and assisting in bank negotiations
• Advice in debt enforcement, probate and bankruptcy proceedings
• Comprehensive company analysis
• Process and strategy analysis
• Assistance in the preparation of shareholder agreements
• Elaboration of expense regulations

Consulting for foreign clients

• Advice and support in connection with taking up residence or relocating to Switzerland
• Granting of domicile
• Establishment, management and administration of companies
• Clarifications with authorities
• Obtaining the necessary permits
• Representation in dealings with offices, authorities and banks
• Support in the acquisition of residential or business properties

General fiduciary activities

• Granting of domicile
• Management and administration of domiciliary, administrative or holding companies
• Administration of inheritances
• Advising on retirement planning
• Execution of wills and division of estates
• Analysis of the asset situation (risk, return prospects)
• Administration and management of assets
• Financial planning (e.g. for house purchase, early retirement, purchase into pension fund, withdrawal of pension funds, investments)
• Advice on insurance claims (business interruption, disability, etc.)
• Preparation of expert opinions (e.g. in cases of embezzlement, misappropriation, over-indebtedness, etc.)