Blockchain / Digital Assets

To be a pioneer: for legal and tax advice on digital and blockchain-based business models.

We guide our clients in developing, operating and offering digital or blockchain-based applications. Our related areas of expertise include protocols, dApps, DeFi applications, FIAT/DC and DC/DC Exchanges, electronic payment systems, custody of digital assets, smart contracts, DAOs, gaming and NFTs.

Our areas of expertise include analyzing the legal and tax challenges of digital business models, implementing crowdfunding initiatives and token offerings (ICO / STO / TGE), setting up appropriate legal structures and ensuring compliance with applicable regulatory requirements.

Our clients include innovative and globally active startups from the «Crypto Valley» as well as renowned, internationally active companies, financial service providers, professional investors and DeFi enthusiasts.


  • Analysis and solution of the legal and regulatory challenges of digital and blockchain-based business models.
  • Civil law and regulatory token classification
  • Tokenisation and related offerings (ICO, STO, TGE)
  • E-money, digital currencies and electronic card payment systems
  • Company and foundation formation
  • Governance in decentralised ecosystems
  • Contractual support (IT / IP / SAFT / ECA / OSS / development contracts, employment law, employee share ownership plans, etc.)
  • Artificial intelligence, Big Data, data protection, and data security
  • Cyber risk management


  • Negotiations and rulings with tax authorities regarding digital business models, blockchain-based transactions, tokens, and ICOs
  • Token classification for direct tax, VAT, stamp duty, or withholding tax purposes
  • Declaration and accounting of digital assets, voluntary declarations, and objection procedures
  • Distinction between private asset management and business activity
  • Assessment of variable salary components (e.g. in employee participation plans)
  • International developments in digital tax
  • Tax benefits for research and development, intellectual property, and other business activities


  • Ensuring compliance with regulatory requirements
  • Licensing procedures under financial market law (DLT trading venue, FinTech licence, banking licence, etc.)
  • AMLA compliance, SRO registration, outsourcing
  • Cross border compliance when entering the Swiss and European market for electronic financial services
  • Negotiations and rulings with FINMA and SROs


  • The Legal 500


    • Tier 1 in FinTech Switzerland 2021
    • Andreas Glarner: Leading Individual in FinTech 2021
    • Luka Müller: Leading Individual in FinTech 2021
    • Michael Kunz: Rising Star 2021

    What the Editors of Legal 500 say about MME

    MME Legal | Tax | Compliance advises financial market service providers, including exchanges, brokers and banks on the integration of digital assets and assists in obtaining the necessary regulatory licences. The team has ‘unique knowledge on blockchain and the Swiss crypto ecosystem’ and helps clients with complex fintech projects relating to blockchain and distributed ledger technologies as well as the tax aspects of such projects. Andreas Glarner, Thomas Linder and Luka Müller are the team heads and are experienced in matters relating to cryptocurrency development and storage, initial coin offerings and tokenization. Michael Kunz is, among others, focused on distributed ledger technology regulation.

    What clients say about MME

    MME stands out with a unique knowledge on blockchain and the Swiss crypto ecosystem. Very engaged and active collaborators.’

    ‘MME partner Andreas Glarner has gone the extra mile in our collaboration. Very active and supportive! It’s great to work with him.’

    ‘Proximity to the start-up ecosystem, well connected to the government & regulatory bodies, bold visions in technology enabled legal tech.’

  • Chambers & Partners


    • Band 1 - FinTech Legal 2021 
    • Andreas Glarner - Leading Individual
    • Luka Müller-Studer - Leading Individual

    Chambers Review

    MME is a specialised boutique firm that seeks to combine knowledge from a legal, tax and compliance perspective in order to assist clients in cryptocurrency or blockchain-related FinTech projects. The firm is widely regarded as one of the first movers in the sector and remains a ubiquitous presence today across the Swiss FinTech ecosystem. The firm is based in Zürich and Zug.

    Acted as the lead firm in setting up the technical and operational structure of Sygnum Bank, focusing on connecting digital and fiat assets as an integrated service and product package.

    Client Reviews

    "In the field of crypto-technology, it's MME that is leading. They have definitely have one of the best reputations on a worldwide basis for this."

    "They're very knowledgeable about the space, as well as highly innovative and hard-working. We found them to be dedicated to achieving success, strategic in their thinking and at the same time focused on the details to execute a seamless path to the right result for their client."

  • BILANZ & Le Temps Top Anwaltskanzlei 2021

    Swiss business magazine BILANZ and Le Temps have recognized MME as a top firm in the area of Technology & Telecommunications Law in 2021 and ranked on the 3rd position with a 5 star rating.

  • Who's who legal


    • Dr. Andreas Glarner: Global Leader in Blockchain and FinTech 2021.
    • Thomas Linder: Global Leader in Blockchain 2021.

    WWL says: Andreas Glarner comes "highly recommended" by market sources who note he is "very active" in the blockchain space.

    WWL says: Andreas Glarner is "great to work with" according to peers, who applaud his extensive fintech experience and strong knowledge of e-payments.

    WWL says: Thomas Linder is described as an "innovative open-minded, dedicated and honest" practitioner with a "great understanding of novel technology".

  • BILANZ Top Law Firms Switzerland: "Banking and Capital Markets Law"

    MME Legal | Tax | Compliance was awarded in Bilanz as one of the best law firms in the legal field "Banking and Capital Markets Law" 2021. 

  • BILANZ Top-Anwaltskanzleien Schweiz: „Private Equity and Venture Capital“

    MME Legal | Tax | Compliance was awarded in Bilanz as one of the best law firms in the legal field „Private Equity and Venture Capital“ 2021. 

Your Team

We will be pleased to provide you with comprehensive and interdisciplinary advice in the areas of legal, tax and compliance.