I’d say the main difference here is not the tax treatment, it’s the relative amounts - most private individuals could also afford to invest 10% of their cash sa

I’d say the main difference here is not the tax treatment, it’s the relative amounts - most private individuals could also afford to invest 10% of their cash savings in something very risky. Add to that the fact that the people making the investment decisions at companies are not personally completely dependent on the outcome. Worst case scenario they can get another job.