CARF-Check Evaluation
Based on this high-level survey, the individual or legal entity most likely does not qualify as RSCAP in Switzerland.
Recommendation: Depending on the services provided, the individual or legal entity may still qualify as an RSCAP in another jurisdiction. We recommend consulting a tax advisor in the country of tax residence to assess CARF applicability.
Thomas Linder is experienced in providing tax advice to companies based in Switzerland and abroad, with particular expertise in the area of VAT.
He is considered a pioneer in the tax and legal analysis of decentralized business models, blockchain-based transactions, ICOs and digital assets. His clients from the technology and FinTech industry range from innovative startups from the «Crypto Valley» and renowned international companies to professional investors and DeFi enthusiasts.
With his open manner, Eric Sutter advises companies on all national and international tax matters with a primary focus on DTL-related projects.
In his role as Senior Advisor, he provides comprehensive tax advice and manages projects between the various stakeholders.
Before joining MME, Eric worked for a Big 4 company and gained tax expertise in advisory mandates, M&A projects as well as in all compliance tasks.