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I have been wondering how trading fees are actually calculated e.g. Kraken takes 0,35% of every trade. Does this fee apply both when I buy bitcoins and later when I sell them?

Furthermore if I choose to open a position of lets say $100, and leverage on 1:3, is the fee calculated as $100 * 0,0035 or as $300 * 0,0035?

Thanks in advance

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