Obwalden – One of the best tax regimes worldwide:
http://www.iow.ch/en/one_of_the_best_tax_regimes_worldwide
Financial Times about Obwalden:
(http://www.ft.com/intl/cms/s/0/90b3570a-c61f-11dc-8378-0000779fd2ac.html#axzz1mMGXPU40
More information about acquisition of real estate
http://www.bj.admin.ch/content/bj/en/home/themen/wirtschaft/grundstueckerwerb.html