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


    What the Editors of Legal 500 say about MME

    As one of the first law firms to be active in the space, MME Legal | Tax | Compliance’s fintech practice continues to be ‘specialised in blockchain technology‘, and correspondingly has ‘highly specialised skills in cryptocurrencies‘. The team advises and represents both individuals and corporate clients on compliance, regulatory and tax issues of various fintech matters, including the implementation of payment solutions, crowd funding initiatives and tokenisations, digital currencies and distributed ledger technologies as well issues relating to governance in decentralised environments. Recently, the team, headed by the ‘technically savvy‘ Andreas GlarnerThomas Linder and Luka Müller, has been particularly active in DeFi projects. Michael Kunz is a further key contact.

    What clients say about MME

    ‘MME’s Fintech team is specialised in blockchain technology. The team we worked with has a good understanding of the underlying technology.’

    ‘Andreas Glarner is one of the key people in Switzerland when it comes blockchain regulation. His insights, creativity and contact with the regulator are highly valuable to every blockchain project.’

    ‘Highly specialised skills in cryptocurrencies at different levels. Most important topics are regulation and technology analysis. Profound expertise in building and implementing a team in the existing organisation.’

  • Chambers & Partners


    What the Editors of Chambers say about MME

    MME is widely regarded for its work in this area. It offers legal, tax and compliance advice to financial institutions like banks, infrastructure providers and other startups involved in cryptocurrency and blockchain-related FinTech projects. This includes DeFi business models, tokenisation and ICOs, and e-money issues. The firm is based in Zürich and Zug, and is well regarded as a pioneer in developing the legal side of crypto in Switzerland.

    What clients say about MME

    "Their knowledge on blockchain law is extremely good."

    "They are very experienced in FinTech matters, our 'go-to' in Switzerland for this area. They have considerable expertise, and are very professional and responsive. I can see they are trying to do the best for their clients."

  • 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.