Dr. Walter Frei

Legal & Tax Partner


Dr. Walter Frei joined MME in 2016. Previously, he was for 18 years managing partner in a mid-sized law firm in Zurich. Due to his long-standing activity as business lawyer with focus areas in tax law and civil law (in particular company law, restructuring, contract law, inheritance law and estate planning), he has extensive experience in advising and representing individuals and legal entities in the relevant topics. Walter Frei is regularly publishing on current tax topics and is co-commentator of the commentaries on the Zurich Tax Act and the Federal Tax Act.

Business activities

  • Domestic and international corporate tax law
  • Relocations, migrations and transfers of assets and functions inbound as well as outbound
  • Advice for business owners, family offices and high networth individuals (HNI) in tax matters
  • Negotiation of advance tax rulings with cantonal and federal tax authorities
  • Appeal proceedings and representation in complex tax audits
  • Real estate companies, real estate transactions as well as asset swaps (capital gain tax, real estate transfer tax)
  • Corporate LawAcquisitions and restructurings of privately held and publicly listed companies (M&A, due diligence, integration, contractual clauses, succession planning)
  • Contract Law
  • Employment Law and Data Protection Law
  • Inheritance Law / Estate Planning / Execution of Wills
  • International Mutual Legal and Administrative Assistance
  • Foundation Law


University of Zurich (Dr. iur.)
Admitted to the Bar
University of Zurich


  • German
  • English

Practical Experience

Since 2016
Legal Partner at MME
Partner in a mid-sized law firm in Zurich
Attorney at law in a small law firm in Zurich
Legal Department of the Zurich Tax Administration
Zurich Labour Court
Legal and Tax of Swiss Audit Company (today PWC)


  • Zurich Bar Association (ZAV)



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.

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.