How to read the book
The book has seventeen parts and a set of annexes. Part A is the overview. Part B explains the technology and the taxonomy of tokens for lawyers who need to know exactly as much as a legal consequence requires. Parts C to H cover Switzerland: foundations and Crypto Valley, private law, financial market regulation, anti-money-laundering and sanctions, taxation, and criminal law together with enforcement and insolvency. Parts I to N cover Singapore in the same order. Part O compares the two along seven axes and places them against the European Union, Hong Kong, the United States, the United Kingdom and the United Arab Emirates. Part P is the structuring part, where the two systems are used together. Part Q is the toolkit: decision guides, checklists, model clauses, roadmaps, a regulator directory and forty client questions. The annexes contain a chronology and tables of legislation, cases and regulator guidance.
Readers with a concrete problem should start in Part Q, find the decision guide or checklist that fits, and follow the cross-references back into the substantive parts. Readers who want to understand one system should read Parts C to H or Parts I to N in sequence. Readers advising a cross-border structure should read Part O before Part P. Cross-references throughout the book use the part letter and chapter number as given in the table of contents, so that "see Part E, Chapter III" means the chapter on the Financial Institutions Act in the Swiss regulation part.
The comparative tables that appear in most chapters follow a fixed layout. The left column names the question, the middle column gives the Swiss answer and the right column gives the Singapore answer. Where the answer depends on facts, the cell says so and points to the section that analyses the facts. The tables are summaries and never replace the text.
| Reader | First stop | Then |
|---|---|---|
| Founder choosing a hub | Part Q, Ch. I (decision guides) | Part P, Ch. I–V |
| GC or CFO of a licensed firm | Part O, Ch. I (seven axes) | Parts E, F, K, L |
| Family office or investor | Part P, Ch. VII | Parts G and M |
| Fund manager | Part P, Ch. VI | Part E, Ch. VI; Part M, Ch. IV |
| Trustee or executor | Part P, Ch. VIII | Part D, Ch. VIII; Part J, Ch. VII |
| Fellow lawyer or Steuerberater | Part A, Ch. V | the part for the system you know less well |
For general information only. This article does not constitute legal or tax advice, does not replace advice on an individual case and creates no lawyer-client relationship. It reflects the legal position as of October 2026.