Magnetorheological elastomers (MREs) represent a class of soft materials characterized by adjustable mechanical and viscoelastic properties through the application of a magnetic field. These materials consist of composite structures in which magnetizable particles are dispersed within solid elastomer bases, aligning themselves into chain-like structures during the curing phase. Thanks to their unique viscoelastic characteristics, MREs are highly suited for a wide range of applications, particularly in the design of isolation and vibration mitigation systems, where they enable the development of semi-active absorbers with controllable stiffness and damping properties . In this presentation, we develop a comprehensive theoretical framework for modelling anisotropic MREs as magneto-viscoelastic laminates (MVLs) . The laminate-based approach preserves explicit information about the material’s internal structure through the orientation of layers, providing a direct link between microstructural architecture and macroscopic properties. By explicitly considering two distinct viscoelastic phases within the laminate, each with its own internal variable and relaxation time, our model captures the complex dynamic behavior observed in experimental studies. Furthermore, we introduce a numerical framework for simulating magneto-viscoelastic systems, providing valuable insights for the design of adaptive and magnetically tuneable damping systems.