Expertise

Structuring / Relocation

Swiss quality pays off: planning business models and group structures efficiently.

Both globalization in general and the penetration of new markets lead to the relocation of entrepreneurial business activities and functions to Switzerland (inbound) or abroad (outbound).

As an entrepreneur, you are constantly striving to make your business model efficient in terms of both organization and taxation, and to optimize the group structure - in order to meet the complex international documentation requirements at the same time.

In this context, we are happy to support you, among other things, in the development of individual and robust business models, in the relocation of business activities to Switzerland or in the relocation of functions abroad.

Legal

  • Incorporations
  • Restructurings and reorganizations
  • Partnership and shareholders' agreements
  • Strategic alliances (joint ventures)
  • Drafting, negotiating and implementing contracts
  • Financing structures
  • Elaboration of IP strategies
  • Worldwide implementation of patent granting procedures as well as procedures for the registration of trademarks and designs

Tax

  • Tax optimization through avoidance of double taxation, minimization of withholding taxes, optimization of lump-sum tax credits, adjustments to the business model (value chain management)
  • Financing (cash pools / treasury centers)
  • IP structures
  • Transfer of functions
  • Status changes in the context of STAF
  • Taxation-focussed corporate governance advice with regard to reputation protection (tax policy / tax function management)
  • Transfer pricing (transfer pricing policy / compliance with documentation requirements, in particular CbCR and preparation of master and local files)
  • Mutual Agreement Procedure (MAP)
  • Advance Pricing Agreement Procedure (APA)
  • VAT / Customs
  • M&A / Transactions
  • Location evaluation
  • Negotiation of tax rulings and tax holidays
  • Expert opinions and second opinions
  • Tax compliance

Listings

  • The Legal 500

    MME Legal | Tax | Compliance fields a sizeable team that is able to cover the full gamut of tax matters. Its expertise ranges from tax planning and structuring, to litigation and compliance. The group also handles tax governance, VAT and the transfer of assets. Key practitioners include Samuel Bussmann and Andreas Müller in the Zug office; Thomas LinderWalter Frei, and Christoph Rechsteiner; as well as new arrivals Roland RedingHans-Rudolf Habermacher and Peter Brülisauer, who joined in summer 2020 from accounting companies. 

    Practice head(s):

    Samuel Bussmann; Thomas Linder; Peter Brülisauer; Walter Frei; Thomas Linder; Andreas Müller; Christoph Rechsteiner; Roland Reding; Hans Rudolf Habermacher

    Testimonials

    ‘The most important distinctive feature of the team is that they do not hesitate to walk the extra mile. They often propose additional measures which allow the client to reach even more ambitious goals. The results of the collaboration often exceed expectations.’

    ‘The MME experts are always at the cutting edge of their knowledge on the legislative framework, courts’ practice, and the clients’ situations, needs and expectations.’

    Andreas Müller is a very experienced tax partner with excellent technical know-how in corporate taxation and is particularly familiar with Swiss real estate tax. He is well known in the Swiss real estate industry. He has bright ideas and a very pragmatic approach to solving complex tax problems. He’s fun to work with.’

    ‘MME addresses problems directly, are uncomplicated and provide comprehensible solutions. The people at MME are more engaged compared to the other companies’

    ‘MME has always done excellent work for us and achieved outstanding results. The cooperation is always pleasant and highly competent. The problem is first discussed and within a few days a proposed solution is available. Our rating for MME Tax is exceptional.’

    ‘Andreas Müller: the contact is always highly professional on a business level and extremely competent in all areas of the Swiss tax system. His motivation and passion for tax issues is outstanding. The business relationship with Mr. Müller is based on an extraordinary degree of trust.’

    ‘With MME you still get a plus of “Added Value” through the ideas, thought-provoking impulses and new behaviours.’

    ‘MME takes a multidisciplinary approach to legal, tax and compliance at a competitive price. The one-stop-shop offer saves time and the advice is more comprehensive. All partners are personally committed and offer first-class advice. ’

  • Who's who legal

    • Dr. Samuel Bussmann: National Leader in Corporate Tax 2021.
    • Thomas Linder: National Leader in Corporate Tax 2021.
    • Andreas Müller: National Leader in Corporate Tax 2021.
    • Christoph Rechsteiner: National Leader in Corporate Tax 2021.
  • BILANZ Top Law Firms Switzerland: "Tax and duty law"

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

Your Team

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