- yes, the federal tax administration has published a set of criteria to preliminarily rule out professional securities trading.
- yes, those include 6 month holding period, 5x yearly portfolio turnover less than 50% or yearly income, no borrowed capital and derivatives trading only to secure other positions
- no, if you occasionally violate one or even several criteria, you are not automatically considered a professional trader.
- no, no rando on the internet can tell you exactly how much or often you can violate them, and where exactly the line is drawn, and neither will the tax administration,
- so… don’t keep f****** asking about it.
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