What is the closest OneNote Linux alternative?

As in topic; I would especially appreciate notes import from OneNote, some notes sync option and gtk base.
Or maybe it is not an overkill to run OneNote on Wine?

I guess this answer is not what you would like to hear but: there is no alternative to OneNote under Linux. There are some GNU programs which try to provide a similar functionality but they are all too unreliable or lack functionality.

You can always use the OneNote Web App. You just need a Windows Live ID. If the Moonlight plugin works with it, it will enhance the interface.

The OneNote Web App obviously does not have all the features of the desktop version, but it is still useful for keeping basic notes.