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Wenger & Vieli LTD

Work +41 58 958 58 58
Zug, Zurich

Dr iur Martin Hess

Work +41 58 958 58 58
Wenger & Vieli LTD

Work Department

Banks & Financial Services Providers; Corporate & Commercial Law; Financial Market Infrastructure Law; Restructuring & Insolvency; Data Law; FinTech.


Martin Hess specializes in financial services and capital market law, FinTech and the digitalization of financial services. He is recognized by the Swiss Stock Exchange as an issuer’s representative.

Martin Hess advises Swiss and foreign clients and represents them before supervisory authorities and in court. He is involved in the legal design of trading venues for digital assets, payment systems and securities settlement systems as well as central counterparties. He advises and represents clients on Initial Coin Offerings / Token Generating Events.

Martin Hess has participated as an expert in the Swiss legislation on securities and netting. He regularly analyzes the legal issues he has dealt with in magazines and lectures.

Before taking the position as a lawyer in 1994, Martin Hess was research assistant at the Faculty of law of the University of Zurich and later legal advisor to the Swiss National Bank (Central Bank). In 1994 and 1997 he was a member of missions of the International Monetary Fund in Eastern European countries. Martin Hess earned his doctorate at the University of Zurich in 1984 and was admitted to the bar in 1987.


Since 2001, Partner at Wenger & Vieli Ltd.; 1996-2001, Partner at Suter Attorneys-at-Law in Zurich (correspondent law firm of PricewaterhouseCoopers); 1994-1996, Lawyer at Law Firm Dr. Konrad Fischer in Zurich; 1987-1994, Assistant Director and Deputy Head of the legal service of the Swiss National Bank (Central Bank); 1985-1986, Junior Lawyer at Gayler, Hegetschweiler und Partner in Zurich; 1984-1985, District Court in Bulach ZH; 1978-1981, Research Assistant at the Institute of International Law and International Constitutional Law, University of Zurich.


German, English and French.


International Bar Association (IBA); Swiss Bar Association (SAV); Zurich Bar Association (ZAV); Schweizerische Vereinigung für Internationales Recht (SVIR).


1987, Admission to the Bar; 1984, University of Zurich (Dr. iur.); 1978, University of Zurich (lic. iur.).


Banking and finance: Zurich

Within: Banking and finance: Zurich

Wenger & Vieli LTD provides regulatory and FINMA-related advice, as well as assisting with fintech projects including currencies and founding trade venues, and handling syndicated loans, lending and security issues and defending banks against contentious claims. In a recent highlight, Martin Hess advised Utrust Switzerland on setting up a payment system in digital currencies, involving its ICO and regulatory aspects. Bank supervisory lawyer Bignia Vieli, transaction partner Andreas Hünerwadel and litigator Georg Zondler form the core team.

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Capital markets

Within: Capital markets

The team at Wenger & Vieli LTD receives praise for its 'excellent project dedication, availability and legal competence'. Equity and debt capital markets, fintech work and transactions are core strengths. Wolfgang Zürcher assisted MacxRed with the creation of structured products and liaising with FINMA concerning some of the first non-regulated products publicly available to third-party investors, and Martin Hess acted for start-up Sonect on the Swiss and EU regulatory aspects regarding the realisation of a cash withdrawal app.

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Insolvency and corporate recovery

Within: Insolvency and corporate recovery

The insolvency department at Wenger & Vieli LTD focuses on contentious matters for creditors, debtors and banks, as well as international restructuring actions. Pascal Honold assists P & R Equipment & Finance Corp with the restructuring of its business in Switzerland as a consequence of the insolvency of the German group companies. Georg Zondler represents a Swiss supplier in the insolvency proceedings of kitchen manufacturer Bruno Piatti. Financial services expert Martin Hess is also noted.

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Leading firms: German-speaking Switzerland

Within: Leading firms: German-speaking Switzerland

With offices in Zurich and Zug, Wenger & Vieli LTD has strength in fintech and capital markets matters, corporate and M&A, as well as competition, healthcare and life sciences law. Wolfgang Zürcher, Martin Hess, Urs Weber-Stecher, Michael Tschudin, Frank Scherrer and Pascal Honold are the names to note.

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Legal Developments by:
Wenger & Vieli LTD

  • Swiss Capital Contribution Principle

    As per 1 January 2011 a new regulation in the Swiss tax law concerning the tax treatment of the repayment of capital contributions enters into force. According to the new rules the repayment of capital contributions is exempt from Swiss income tax (if the shares are owned as private means) and Swiss withholding tax.
    - Wenger & Vieli

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