Capital gain tax -- "Professional investor" status

[Pikachu]

Hello,

As mentioned in that article: https://thepoorswiss.com/capital-gains-switzerland, the first rule states that an investor should hold securities for at least six months.

Let's assume I bought Apple stock at different times:

• 1 lot of 500 pieces 8 months ago
• 1 lot of 250 pieces 1 month ago
• I also get a regular lot of 10 pieces every month as part of compensation by employment for the last 2 years.

With that assumption, I have a few questions:

1. If I sell those 500 pieces of stock + 10 pieces of stock * (24 - 6 = 18) months that I received earlier than 6 months ago but not a lot (250) from a month ago, would it be a breakage of that rule? If I understand correctly, Interactive Brokers allows me to select exactly which lots to sell.
2. If I keep selling lots that I get as part of compensation without holding them for 6 months, does it break that rule either? In that case I'm not really investing because I never bought a stock myself, it's just part of the income.
3. If after selling Apple stocks that I held for more than 6 months, I immediately (let's say a day later) rebuy a similar amount of that stock, would it count under breaking this or other rules? From what I understand the first rule does not mention anything about buying?
4. Should I be aware of anything else here?

 

[Baptiste Wicht]

Welcome to the forum @Pikachu

Overall, if these shares are part of your compensation (like RSU), I don't think the rules apply because you have not bought them, but have received them from your company. When I receive stocks from my employer as RSU, I usually sell them earlier than 6 months and I expect there would be no issue. These shares are taxed as income anyway.

1. Same here, if you received the 10 from compensation, you have never bought them.
2. If you have never bought them, I don't think you can break the rule.
3. I think you can safely do that without breaking the first rule, but this may increase your volume and this counts towards one of the 5 rules.