Relocation & Migration | Blockchain, DLT & FinTech | Digital Economy | Digital Tax | International Tax Law | VAT & Customs | Tax Reform (TRAF) | Tax Controversy | Tax Accounting & Reporting | Tax Governance | Corporate Tax

Thomas Linder is experienced in providing tax advice to companies based in Switzerland and abroad, with specific expertise in the area of VAT.

He is considered a pioneer in the tax and legal analysis of decentralized business models, blockchain-based transactions, ICOs and digital assets. His clients from the technology and FinTech industry range from innovative start-ups from the «Crypto Valley» and renowned, internationally active companies to professional investors and DeFi enthusiasts.

Thomas was recognized by WWL as a «Global Leader in Blockchain 2021», regularly lectures and publishes on current tax and digitalization topics and is a lecturer at the Lucerne University of Applied Sciences and Arts. He also serves as co-chair of the Crypto Valley Association's (CVA) «Tax & Accounting» working group.

In his free time, he likes to relax while playing golf or to cheer for the (far too rare) successes of his favorite football club at the time-honored Brügglifeld in Aarau.

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

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) Blockchain | DLT | Fintech | Crypto

2004Certified tax expert2001University of St. Gallen (lic. iur. HSG)