Any person who resides, works or shops in Switzerland may taxable be. The tax is a public charge.

There are two types of taxes:

• Direct federal tax: Income tax for individuals and profit tax for companies
• Indirect Federal Tax: Value added tax, tobacco tax, lottery tax, etc. These are included in the price of the good and are therefore paid with consumption.
  

For more information on the Swiss tax system, please contact here.

Migrants also have to pay taxes.
To prevent migrants from being taxed twice - in Switzerland and additionally in their home country - Switzerland has concluded a double taxation agreement with more than 50 countries. You can find more information on this here.

In the canton of Obwalden, tax returns must be submitted to the Obwalden Cantonal Tax Administration. You can find information on the Homepage of the Canton of Obwalden.