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ZOLLSTRASSE 62, 8005 ZURICH, SWITZERLAND
Tel:
Work +41 44 254 99 66
Fax:
Fax +41 44 254 99 60
Email:
Web:
www.mme.ch
Zurich, Zurich
MME Legal | Tax | Compliance, Thomas Linder, Zurich,

Lawyer rankings

Thomas Linder

Tel:
Work +41 44 254 99 13
Email:
MME Legal | Tax | Compliance

Work Department

Tax

Position

Tax Partner with broad experience in advising Swiss and foreign companies in international tax matters. Thomas 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. Thomas has a strong personal national and international network among consultants, enterprises and administration 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.

Career

Tax Partner at MME since 2015; Tax Director, International Corporate Tax, KPMG AG, Zurich (2009 - 2015); Head Swiss Tax Center of Excellence, KPMG LLP, New York City / USA (2007 - 2009); Corporate Tax, KPMG AG, Zurich (2001 - 2007)

Languages

German; English

Member

International Fiscal Association (IFA); EXPERTsuisse; Swiss-American Chamber of Commerce, Tax Chapter; Mensa Switzerland; HSG Alumni

Education

Certified Tax Expert, Swiss Tax Academy (2004); Master of Law HSG, University of St. Gallen (2001)


Switzerland

TMT

Within: 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 lawyerMartin Eckertlistens 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.

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Tax

Within: Tax

MME Legal | Tax | Compliancestands 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’.

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Legal Developments in Switzerland

Legal Developments and updates from the leading lawyers in each jurisdiction. To contribute, send an email request to
  • Bär & Karrer Advises the Sellers on the Sale of Briner Winterthur

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    On 14 September 2018, the Federal Council extended the transition period for the reporting of derivative transactions by small non-financial counterparties (NFC-) until 1 January 2024 under the Financial Market Infrastructure Act (FMIA). The amendment to the Financial Market...
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    The Swiss National Council approves the proposed tax reform package! On 12 September 2018 the larger chamber of parliament adopted the proposal of the Economic Affairs and Taxation Committee of the Council of States on the Federal Act on Tax Reform and AHV Financing (formerly Tax Proposal 17), which is largely in line with the legislative bill adopted by the Council of States, the smaller chamber of parliament. Although slight differences regarding the capital contribution principle remain to be settled, the majority of member of the National Council sees the adopted text of the bill as a viable compromise.
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    In a recent decision 6B_689/2016 of 14 August 2018, the Swiss Federal Supreme Court held that the failure to disclose adequately retrocessions may constitute an act of criminal mismanagement. After a short summary of the legal framework governing the disclosure of retrocessions, the present briefing analyses this decision and its practical impact in particular for Swiss financial institutions dealing with external asset managers.
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    Bär & Karrer has announced the election of Ruth Bloch-Riemer, Daniel Raun and Philippe Seiler to the firm's partnership. The appointment is effective as of 1 January 2019.
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    On 28 September 2018, Swiss Prime Site, the largest publicly listed real estate investment company in Switzerland, completed a capital increase by way of a rights offering to its shareholders in the amount of approximately CHF 320 million. 97,7% of the shareholders of Swiss Prime Site exercised their subscription rights in the rights offering. The remaining new shares not subscribed were placed in the market. The offer price was set at CHF 74.00 per share. Credit Suisse and UBS Investment acted as Joint Global Coordinators, J.P. Morgan and Zürcher Kantonalbank acted as Joint Bookrunners.
  • Bär & Karrer Advises SIG Combibloc Group as Issuer and Onex as Selling Shareholder on the IPO of SI

    SIG Combibloc, a leading provider of aseptic carton packaging solutions for the food and beverage industry, successfully priced its IPO and listed its shares on the SIX Swiss Exchange, where trading commenced on 28 September 2018. With a market capitalization of CHF 3.6 billion and a generating total gross proceeds of CHF 1.5 billion, this is considered as the largest IPO on the SIX Swiss Exchange in the last years. In connection with the IPO, SIG Combibloc Group Holdings S.A., the holding company of SIG Combibloc Group, migrated its legal seat and the place of management of the company from Luxembourg to the Canton of Schaffhausen, Switzerland by way of a cross-border relocation and thereby became a stock corporation governed by Swiss law prior to the first day of trading.
  • Bär & Karrer Advises the Joint Bookrunners in the Offering of an Aggregate of USD 8,000,000,000 Not

    Nestlé Holdings, Inc. completed an offering of USD 1,000,000,000 3.100% Notes due 2021, USD 1,500,000,000 3.350% Notes due 2023, USD 900,000,000 3.500% Notes due 2025, USD 1,250,000,000 3.625% Notes due 2028, USD 1,250,000,000 3.900% Notes due 2038 and USD 2,100,000,000 4.000% Notes due 2048. The notes were offered and sold by the Joint Bookrunners in the United States in reliance on Rule 144A and in transactions outside the United States in reliance on Regulation S under the U.S. Securities Act. Each series of notes is guaranteed by Nestlé S.A.