Dr. Samuel Bussmann

Tax Partner, Certified Tax Expert


Dr. Samuel Bussmann joined MME in 2013. Due to his prior function in a Big-Four company, he has long-standing experience in advising local and multinational enterprises and their shareholders. Furthermore, he has a strong national and international network which allows him to handle and execute complex projects. Samuel represents his clients in negotiations and proceedings in front of all Swiss authorities and regularly publishes in recognized tax journals.

Business activities

  • Domestic and international corporate tax law
  • International tax planning, with focus on value chain management (VCM), IP and financing
  • Support of senior management in the areas of tax governance (tax strategy), tax transparency and tax risk management
  • Relocations, migrations and transfers of assets and functions inbound as well as outbound
  • Negotiation of advance tax rulings with cantonal and federal tax authorities
  • Appeal proceedings and representation in complex tax audits
  • Acquisitions and restructurings of privately held and publicly listed companies (M&A, due diligence, integration, contractual clauses, succession planning)
  • Taxation of shipping companies (tonnage tax)
  • Advice for business owners, family offices and high networth individuals (HNI) in tax matters
  • Tax compliance (tax returns, monitoring of deadlines, documentation requirements) 


Certified tax expert  
Attorney at law, Notary public 
University of Fribourg (Dr. iur.)


  • German
  • English

Practical Experience   

since 2013
Tax Partner at MME
PricewaterhouseCoopers AG, (M&A Tax, International Tax Structuring), Zurich and Zug  
Leader Swiss Tax Desk, PricewaterhouseCoopers LLP, New York City / USA
Associate and tax lawyer with two commercial law firms, Zug


  • EXPERTsuisse
  • Swiss Association of Certified Tax Experts
  • Swiss Branch International Fiscal Association (IFA)



Tax: MME Legal | Tax | Compliance provides ‘pragmatic, fast and efficient advice’. The ‘very experienced and creative’ Andreas Müller and the ‘very responsive and efficient’ Samuel Bussmann are recommended. Walter Frei joined in 2016 from the now-defunct Bill & Isenegger..

Who's who Legal

Corporate Tax: Samuel Bussmann, Andreas Müller, Christoph Rechsteiner

ITR World Tax

MME Legal | Tax | Compliance is co-headed by Samuel Bussmann, Thomas Linder, Andreas Müller and Christoph Rechsteiner. The firm has six partners and three other professionals who offer services in the areas of legal, tax and compliance. The firm assists clients and companies in all tax matters, including VAT and customs.