Thomas Linder

Tax Partner, Certified Tax Expert


Thomas Linder joined MME in 2015. Due to his long-standing role at a Big-Four advisory firm, including temporary employment in the US, he has broad experience in advising Swiss and foreign companies in international tax matters. He is particularly specialized in leading inter-disciplinary projects in the context of acquisitions, corporate restructurings and migrations and has in-depth knowledge in cross-border transactions and tax accounting. At present, he mainly provides assistance to companies in the technology sector, with a focus on Blockchain | DLT | Fintech | Crypto.

Thomas has a strong personal national and international network among consultants, enterprises and administrations which, in combination with his comprehensive technical skills, allows him to develop creative, tailor-made and efficient tax structuring solutions. He is regularly publishing and lecturing on current tax topics and is the co-author of several textbooks.

Business activities

  • Domestic and international corporate tax law
  • International tax planning, with focus on value chain management (VCM), IP and financing
  • Relocations, migrations and transfers of assets and functions inbound as well as outbound, including location evaluation
  • Acquisitions and restructurings of privately held and publicly listed companies (M&A, due diligence, integration, contractual clauses, succession planning)
  • Tax incentives with regard to research, development and innovation activities (input and output incentives)
  • Support of senior management in the areas of tax governance (tax strategy), tax transparency and tax risk management
  • Negotiation of advance tax rulings with cantonal and federal tax authorities
  • Appeal proceedings and representation in complex tax audits
  • Year-end tax planning and calculation of the tax provisions according to IFRS and local GAAP (current and deferred taxes)
  • Tax compliance (tax returns, monitoring of deadlines, documentation requirements)
  • Blockchain | DLT | Fintech | Crypto


Certified tax expert
University of St. Gallen (lic. iur. HSG)


  • German
  • English


The Legal 500 (

Recommended lawyer 2019 for Tax:

High-quality, multilingual firm' MME – Legal | Tax | Compliance 'treats every client individually' and has 'a harmonising team of real specialists in various tax areas', including VAT and customs, domestic and international corporate tax, tax services for private clients and transactional support. 'Outstandingly pragmatic and internationally experienced' partner Samuel Bussmann assisted a US biotechnology company with the tax aspects of setting up operations in Europe, while the 'experienced and business-oriented' Andreas Müller advised a window manufacturer on the tax-efficient financing of its cross-border reorganisation and its tax-free IP transfer. 'Extraordinary project manager' Thomas Linder is a key contact for ICO tax structures.

Recommended lawyer 2019 for TMT:

MME – Legal | Tax | Compliance impresses with its 'good all-round knowledge of data and IT issues, with particular expertise in blockchain'. The team also provides assistance with IT outsourcing, distribution, transactions and medical technology, as well as regulatory matters, data protection and telecoms law. Key name Martin Eckert represents a Swiss bank in a court case pertaining to a licensing issue, while Luka Müller, Thomas Linder and Andreas Glarner are instructed by numerous clients to assist with the set-up of ICO structures.

TMT: The ‘very good’ team at MME Legal | Tax | Compliance has been assisting several banks with IT contracts and provides ongoing advice to a large number of fintech companies. Martin Eckert and Luka Müller are recommended. Luka MüllerAndreas Glarner and Thomas Linder are the ‘key contacts for Blockchain and fintech matters’.

ITR World Tax

MME Legal | Tax | Compliance has six tax partners with Samuel Bussmann, Walter Frei, Thomas Linder, Mónika Molnár, Andreas Müller and Christoph Rechsteiner. The tax team also includes an experienced advisor and five other tax professionals who provide legal, tax and compliance services. MME supports clients and companies in all tax matters including VAT and customs.

Practical Experience

since 2015
Tax Partner at MME
Tax Director, International Corporate Tax, KPMG AG, Zurich
Head Swiss Tax Center of Excellence, KPMG LLP, New York City / USA
Corporate Tax, KPMG AG, Zurich


  • EXPERTsuisse
  • Swiss-American Chamber of Commerce, Tax Chapter
  • Swiss Branch International Fiscal Association (IFA)
  • Crypto Valley Association, Tax / Accounting / Structuring Working Group
  • Gesellschaft zu Pfistern / Burgergemeinde Bern
  • HSG Alumni
  • Mensa Switzerland