Crypto Tax & Accounting Advisory

Specialized Tax Advisory for Digital Assets

MME provides comprehensive tax advisory services for digital assets, cryptocurrencies, and blockchain-based transactions. The firm's specialized practice covers the complete spectrum of crypto taxation, from initial token classification to ongoing compliance and strategic tax planning.

Token Classification & Tax Treatment

MME conducts detailed token classification analysis for direct tax, VAT, stamp duty, and withholding tax purposes under Swiss federal and cantonal tax laws. The firm provides expert negotiations and rulings with Swiss tax authorities regarding digital business models, blockchain-based transactions, tokens, and ICO/STO tax treatment, ensuring optimal tax treatment and regulatory certainty.

Crypto Tax Compliance Services

Services include guidance on declaration and accounting of digital assets in financial statements and tax returns, voluntary disclosure procedures for previously unreported crypto holdings, and representation in objection procedures with tax authorities. MME advises on the critical distinction between private asset management and business activity for crypto traders and investors, which significantly impacts tax rates and obligations under Swiss law.

Corporate & Individual Crypto Tax Planning

For corporations, MME provides strategic tax planning for blockchain ventures including profit tax optimization, IP holding structures leveraging patent box regimes, and VAT planning for complex crypto transactions. For individuals, the firm advises on investment income taxation including Swiss withholding tax on crypto dividends and interest, reclaim procedures, and capital gains tax treatment distinguishing private investors from professional traders.

Employee Token Compensation

MME provides expert analysis of variable salary components such as token-based employee participation plans, stock options, and equity compensation, ensuring proper tax treatment for both employers and employees. The firm monitors international developments including OECD Crypto-Asset Reporting Framework (CARF) implementation, cross-border tax issues, and treaty considerations.