
MME Legal | Tax | Compliance

About
Location: Zurich and Zug (Switzerland)
Website: www.mme.ch
Tel: +41 44 254 99 66 or +41 41 726 99 66
Number of partners: 26
Languages: English, German, French, Italian, Spanish
Firm Overview:
The firm provide comprehensive and interdisciplinary legal, tax and compliance advice. As an innovative consulting firm, the firm support and represent companies and individuals in all economic and future-oriented matters. MME Legal serve their clients personally and support them in an uncomplicated and resolute manner - in Switzerland and internationally.
Main Areas of Practice
To be a pioneer: for legal and tax advice on digital and blockchain-based business models.
MME guides its clients in developing, operating and offering digital or blockchain-based applications. MME's related areas of expertise include protocols, dApps, DeFi applications, FIAT/DC and DC/DC Exchanges, electronic payment systems, custody of digital assets, smart contracts, DAOs, gaming and NFTs.
The firms areas of expertise include analyzing the legal and tax challenges of digital business models, implementing crowdfunding initiatives and token offerings (ICO / STO / TGE), setting up appropriate legal structures and ensuring compliance with applicable regulatory requirements.
MME's clients include innovative and globally active startups from the «Crypto Valley» as well as renowned, internationally active companies, financial service providers, professional investors and DeFi enthusiasts.
Legal:
- Analysis and solution of the legal and regulatory challenges of digital and blockchain-based business models.
- Civil law and regulatory token classification
- Tokenisation and related offerings (ICO, STO, TGE)
- E-money, digital currencies and electronic card payment systems
- Company and foundation formation
- Governance in decentralised ecosystems
- Contractual support (IT / IP / SAFT / ECA / OSS / development contracts, employment law, employee share ownership plans, etc.)
- Artificial intelligence, Big Data, data protection, and data security
- Cyber risk management
Tax:
- Negotiations and rulings with tax authorities regarding digital business models, blockchain-based transactions, tokens, and ICOs
- Token classification for direct tax, VAT, stamp duty, or withholding tax purposes
- Declaration and accounting of digital assets, voluntary declarations, and objection procedures
- Distinction between private asset management and business activity
- Assessment of variable salary components (e.g. in employee participation plans)
- International developments in digital tax
- Tax benefits for research and development, intellectual property, and other business activities
Compliance:
- Ensuring compliance with regulatory requirements
- Licensing procedures under financial market law (DLT trading venue, FinTech licence, banking licence, etc.)
- AMLA compliance, SRO registration, outsourcing
- Cross border compliance when entering the Swiss and European market for electronic financial services
- Negotiations and rulings with FINMA and SROs
Recent Highlights & Awards
MME was ranked by Legal500 as Top Tier Law Firm in Fintech in 2022 and was among the top three Swiss law firms in technology & telecommunication law according to leading Swiss economic magazine “BILANZ” ranking 2019, 2020, 2021 and 2022.
In the rapidly evolving areas of blockchain, crypto currency and fintech, MME has leap-frogged its business into a global advisory practice. Responsible partners Dr. Luka Müller, Dr. Andreas Glarner and Thomas Linder have achieved a world-wide reputation across the industry as leading professionals in this highly specialised field.
Contact
Dr. Luka Müller-Studer
Tel: +41 44 254 99 66
Email: [email protected]
Dr. Andreas Glarner
Tel: +41 44 254 99 66
Email: [email protected]
Thomas Linder
Tel: +41 44 254 99 66
Email: [email protected]
Offices
Zurich
Zollstrasse 62
CH-8032 Zürich, Switzerland
Phone: +41 44 254 99 66
Email: [email protected]
Website: www.mme.ch
Zug
Gubelstrasse 22
CH-6302 Zug, Switzerland
Phone: +41 41 726 99 66
Email: [email protected]
Website: www.mme.ch
Ranked Offices
Provided by MME Legal | Tax | Compliance
- ZurichZollstrasse 62, Zurich, Zurich, Switzerland, CH-8031
- Web: www.mme.ch
- Tel: +41 44 254 99 66
- Fax: +41 44 254 99 60
- View ranked office
MME Legal | Tax | Compliance rankings





