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 technology and international projects.

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)
  • FinTech / Blockchain / Cryptocurrencies


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


  • German
  • English


The Legal 500 (

Recommended Lawyer 2018 for Tax

MME Legal | Tax | Compliance ‘stands for client understanding, creativity, quick answers and commercially aware advice’. Areas of expertise include corporate taxation, international tax planning, tax compliance, indirect tax, tax disputes, VAT and customs matters. The team assisted a US company with tax issues pertaining to the establishment of R&D facilities and commercial operations in Switzerland. Andreas Müller is ‘excellent, proactive and efficient’, Thomas Linder’s ‘efforts and knowledge are way above average’, Samuel Bussmann is ‘well connected and organised’ and Mónika Molnár is an ‘expert in EU taxation’.

Recommended Lawyer 2018 for TMT

MME Legal | Tax | Compliance’s ‘professional and very good’ practice is ‘highly service-oriented and an absolute specialist in the TMT sector’. The group is particularly well versed in IT matters, including advice on crypto finance, data protection and outsourcing to banks and companies. Recent work includes representing one of the top four banks in Switzerland in a software license court case and advising Ethereum Foundation on the structuring and implementation of a crowd-funded cryptocurrency development. ‘Outstanding and target-oriented IT lawyer’ Martin Eckert ‘listens to the client’s needs first before giving advice’ and ‘does not hesitate to give recommendations regarding risk-based approaches’. Luka Müller, Andreas Glarner and Thomas Linder are the key contacts for fintech matters.

ITR World Tax

MME Legal | Tax | Compliance has six partners including Samuel BussmannWalter FreiThomas LinderMónika MolnárAndreas Müller und Christoph Rechsteiner. In addition to the six partners, the team consists of one experienced counsel and five 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.

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