Thomas Linder

Tax Partner, Certified Tax Expert

Profile

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

Education

2004
Certified tax expert
2001
University of St. Gallen (lic. iur. HSG)

Languages

  • German
  • English

Listings

The Legal 500 (www.legal500.com)

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
2009-2015
Tax Director, International Corporate Tax, KPMG AG, Zurich
2007-2009
Head Swiss Tax Center of Excellence, KPMG LLP, New York City / USA
2001-2007
Corporate Tax, KPMG AG, Zurich

Memberships

  • 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

Services

Contact

Thomas Linder
Tax Partner

T +41 44 254 99 13
Email
VCard
CV (PDF)

Secretariat

Daniela Nikolic
Assistant

T +41 44 254 99 66
Email

Publications

  • Blockchain | DLT | FinTech

    VAT | Customs | Carbon Tax

    Blockchain und Mehrwertsteuer: Verstehen Sie "kybernetisch"? 2019

    PDF

  • VAT | Customs | Carbon Tax

    Blockchain, Token und Mehrwertsteuer - Eine funktionale Analyse von Technologie und Steuerrecht Expert Focus 2018

    PDF

All publications