Financial Services Tax

Banks, Broker/Dealer, Investment Funds, Private Equity, VAT, Withholding Tax, Stamp Tax

Your goals

Financial services entities are ever more exposed to the changes of today’s complex tax and regulatory environment and require competent and pragmatic advice to assist them with the challenges in their strategic decisions as well as their day-to-day business operations.

We can help you to identify and understand these challenges and changes and realign your business accordingly.

Our services

MME advises Swiss and foreign financial services entities, including banks, brokers/dealers, fund managers, asset/wealth managers, advisors, insurance companies, leasing /financing companies, pension funds, trusts, foundations, trading companies.

We have significant experience in providing competent and pragmatic advice that meets legal, regulatory and tax requirements and is in line with the current industry standard. We have in-depth knowledge about all kinds of relevant taxes in the finance industry such us VAT, stamp tax, foreign and Swiss withholding tax, corporate tax, etc.

Our services include:

Tax advisory for entities in the financial services industry:

  • M&A, reorganisations, tax due diligences, business restructuring
  • Setting-up/liquidation of banks, asset managers, etc
  • Acting as outsourced tax function of banks, asset managers, etc
  • Structuring debt and equity financing, securitisation, leasing structures
  • Drafting tax clauses for share/asset purchase agreements
  • Drafting tax rulings and tax opinions
  • Year-end corporate tax and VAT planning
  • Tax audit support including negotiations with tax authorities
  • Health checks (e.g. VAT, Stamp tax)
  • Acting as tax hotline for ad-hoc tax queries
  • Implementing of tax processes, handbooks, guidelines


Tax advisory for Asset Management business:

  • Setting up and structuring of tax-efficient Swiss and foreign fund structures
  • Investments into private equity / private debt / infrastructure
  • Swiss and foreign withholding tax refunds
  • VAT and Stamp tax health checks
  • Implementation of Stamp tax processes
  • Implementing and reviewing transfer pricing methodologies


Tax compliance for entities in the financial services industry:

  • Preparation of Swiss corporate tax and withholding tax returns
  • Preparation of quarterly Swiss VAT and Stamp tax declarations
  • Preparation of VAT reverse charge declarations
  • Outsourcing of Stamp tax compliance
  • Preparation of tax credit returns
  • Calculation of tax provisions and drafting tax memos
  • Tax accounting


Further tax services:

  • Tax litigation
  • Mandatory discloser rules (MDR) / DAC 6
  • Automatic exchange of Information (AEoI) / Common reporting standard (CRS)

MME Integrated Approach

We work closely and efficiently in interdisciplinary teams of experts from the fields of financial services tax, regulatory, corporate law, etc. who will advise you in the implementation of your projects and develop needs-based solutions for you.

Due to the very good network with various specialists in the front, middle and back office at numerous firms in the financial industry, the MME Team is always very familiar with the current best practice on the various matters.

Further, our experts are in close contact with all relevant authorities (e.g. Cantons, VAT, withholding tax, stamp tax, FINMA), publish on the latest topics and are decisively involved in the development of the relevant tax and regulatory practice.

Your team


In need of legal, tax or compliance advice? We look forward to contacting you.