Thomas Linder

Tax Partner, Certified Tax Expert, CAS FH in Swiss VAT | MWST


At present, Thomas Linder mainly provides assistance to companies in the technology sector, with a focus on Blockchain | DLT | Fintech | Crypto.

Due to his long-standing role at a Big-Four advisory firm, including temporary employment in the US, he also 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 VAT.

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
  • VAT and indirect taxes
  • 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


CAS in Sector-specific VAT | MWST, Kalaidos FH
CAS in Swiss VAT | MWST, Kalaidos FH
Certified Tax Expert
University of St. Gallen (lic. iur. HSG)


  • German
  • English

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


The Legal 500 (

Recommended Lawyer 2020 for FinTech

MME Legal | Tax | Compliance's lawyers are 'professional, knowledgeable, and well co-ordinated' and provide a 'timely delivery' of fintech-related services. The practice assisted global bitcoin provider Xapo Holding with its Swiss operation and all Finma negotiations, and founded Daura AG alongside Swisscom – the first digital Swiss share register using blockchain. Thomas Linder and Andreas Glarner are 'exceptionally good' and founding partner and crypto-finance expert Luka Müller is routinely involved in asset regulation, developing DLT protocols and the set-up of peer-to-peer lending platforms. Senior associate Michael Kunz is another name of note; Michèle Landtwing Leupi made partner in January 2019.

‘Andreas Glarner and Thomas Linder: both are very exceptionally good partners if it comes to the work they deliver. Very reliable. Very high quality standards. Huge know-how.‘


Recommended Lawyer 2020 for Tax

With offices in Zurich and Zug, MME Legal | Tax | Compliance has a strong presence across German-speaking Switzerland. The team advises companies, family offices and individuals on corporate tax law, tax planning, compliance and real estate transactions as well as VAT and customs, among others. Samuel Bussmann and Andreas Müller in Zug are able to draw on their previous experience working at a Big Four company. Thomas Linder is a key contact for clients in the technology sector. Christoph Rechsteiner is also noted.


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.

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 Müller, Andreas Glarner and Thomas Linder are the ‘key contacts for Blockchain and fintech matters’.


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.



ITR World Tax

MME Legal | Tax | Compliance has six tax partners with Samuel Bussmann, Walter Frei, Thomas Linder, 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.