Article on private vs professional investor

I would directly read the circulaire from the ESTV/AFC. It is a bit longer but you have the official informations (which are the same of this article but longer with references to federal court judgements etc.).

Edit : Circulaire No 36 (apparently it is only 8 pages, I thought it was longer). According to the file name, looks like I dowlnoaded it 3 times :slight_smile:

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