Tax & Legal Partner
Certified Tax Expert, Attorney at Law

Dr. Marcel R. Jung

In demand nationally and internationally: your expert in tax law and tax litigation.

Secretariat
Luana Thumiger
+41 41 726 99 66
E-Mail

Profile

As a leading attorney and tax expert, Marcel R. Jung advises his clients on national and international tax and private client matters. With extensive experience representing private clients and corporations in Swiss and international tax cases, he litigates before Swiss courts up to the Federal Supreme Court.

Marcel R. Jung has broad expertise in international tax law. His areas of competence include advising wealthy families and entrepreneurial families—whether managing privately held or publicly listed companies—on international tax planning, relocation of residence and business operations, structuring of assets and family businesses, asset protection, estate planning, philanthropic projects, as well as trusts, foundations, and private holding and investment vehicles. Another of his core areas of expertise is the international taxation of digital business models.

Marcel R. Jung is the author of numerous publications in Swiss and foreign professional journals. He is a member of the International Bar Association and the International Fiscal Association, and in 2010 served as the Swiss national reporter for the IFA.

Education

2005 Queen Mary College, School of Tax Law, University of London (LL.M. International Taxation) (Prof. Philip Baker)
2004 University of Basel (Dr. iur.), Prof. Dr. Peter Böckli
2002 Certified tax expert
2000 Summer Course, International Taxation, University Münster
1999 Visiting student, International Tax Program, U. S. International Tax Law and U.S. Tax Policy, Harvard Law School, Summer Term
1998 Admitted to the Bar
1996 University of Basel (lic. iur.)
1993 Intensive Seminar on EC, College of Europe, Brügge
1993 University St. Gallen (lic. oec. HSG)

Languages

German, English

Work Experience

since 2023 Tax & Legal Partner at MME
2008 - 2023 Attorney and partner in leading law firms in Zurich, Zug and Basel
2003 - 2008 Attorney at law and associate in a leading law firm in Zurich
2000 - 2003 Vice President, Corporate Center, Tax, Large Swiss Bank
1996 - 2000 Attorney and Associate in a leading law firm in Lucerne/Brugg
1993 - 1993 Student Assistant, Institute for European Global Studies, University of Basel (Prof. Georg Kreis)

Publications

  • Trends in Taxation of Foundations, in: Taxation of Trusts, Foundations, and Similar Arrangements in a Global Setting, hrsg. von Vikram Chand / Svetislav Kostic / Andreas Baez Moreno / Mario Tenore, 2025
  • Besteuerung von Kryptowährungen im Privatvermögen, in: Krypto und Steuern, hrsg. von Stefan Richter / Heribert Anzinger, 2025
  • Swiss forfait taxation: enduring appeal of a regime to Charlie Chaplin’s taste ITR, Expert analysis, Switzerland, 2024
  • Pre-qualification and categorisation of block rewards of cryptocurrency consensus mechanisms in Swiss tax law, ITR, Expert analysis, Switzerland, 2022
  • Multi-sided marketplace platforms, International Tax Review, ITR insight, Expert analysis, Switzerland, 2021

The complete list of publications can be found here

Memberships

  • Swiss Bar Association
  • International Bar Association (Taxes Committee)
  • International Fiscal Association
  • EXPERTsuisse