I get that they don’t want to make trading with stocks completely tax free, that would open a lot of loop holes and would give this sector a huge competitive advantage… Yeah complicated stuff… But It would be pretty easy to define a hard border (f. e. 100K or so) at which capital gains wouldn’t be taxed at all.
Saves the tax office a lot of work + me a lot of nerves lol.
That’s one of the beautiful things in the US. Capital gains and dividends are tax free up to 40K/80K iirc. Now that really incentivizes saving for retirement.