> ## Documentation Index
> Fetch the complete documentation index at: https://docs.ai-gust.io/llms.txt
> Use this file to discover all available pages before exploring further.

# Capital gains tax basics

> What the capital gains tax is and what the aiGust module helps you with.

<Note>This page is a draft. The list below shows what it will cover.</Note>

## To cover

* Goal of the module
* The snapshot moment
* Legal formula vs official valuation
* Shareholder structure
* Exemptions