I understand that capital gains in Switzerland are tax free providing the authorities do not determine you are a “professional investor”. According to https://www.moneyland.ch/en/stock-market-profits-tax-free there are 5 criteria to meet, one of which is:
Capital gains generated through securities trading do not account for a significant portion of your basic income. The rule of thumb: Capital gains should account for less than 50 percent of your net income.
It seems that this rule could be easy to break if one funds FI by selling parts of an ETF portfolio. Does anyone have experience with this rule? Is it rigorously enforced or will the authorities look at someone in such a situation and decide that slowly selling assets isn’t a professional trader, at least in spirit?