Closing costs in the canton of Obwalden
Overview
Obwalden levies a fully fledged transfer tax under its tax act — but what stands out is who pays it: the law splits it half-and-half between seller and buyer, and the same default split applies to the notarization fee and the land register fee as well. Such a consistent statutory cost split is the exception in Switzerland; the parties remain free to agree otherwise. The tax proceeds are shared between canton and commune — a distribution rule, not a communal surcharge. Obwalden offers no primary-residence relief for buyers, and the notarization tariff is prescribed as binding.
The table shows the rates of all four cost blocks with tariff type, who pays, source and check date; the calculator works through your specific purchase. The canton overview puts all cantons side by side, and the guide to the transfer tax explains the mechanics.
The four cost blocks
| Cost block | Tariff | Who pays |
|---|---|---|
| Transfer tax | flat rate Source: gdb.ow.ch · Last checked: | split (buyer 50%) |
| Notary fees | tiered rate (plus VAT) Source: gdb.ow.ch · Last checked: | split (buyer 50%) |
| Land register fees | tiered rate Source: gdb.ow.ch · Last checked: | split (buyer 50%) |
| Mortgage note | several fees (plus VAT) Source: gdb.ow.ch · Last checked: | Buyer |
Frequently asked questions
Who pays the transfer tax in Obwalden?
By law, seller and buyer each pay half, with joint liability — unless the parties agree otherwise. The same half-and-half split also applies to notary and land register fees.
Is there relief for a primary residence?
Not for buyers. The law exempts transfers such as inheritance, gifts and deals among close relatives; a replacement-purchase rule relieves only the selling side.
Does the commune receive part of the tax?
Yes, the proceeds are shared between canton and commune — but that is a revenue distribution, not a surcharge; the tax rate is the same throughout the canton.