Tags can be seen in the Windows File Explorer Navigation pane. The Navigation pane will have an extra node called ‘Tags’. The is node is a top-level item like ‘This PC, Network or OneDrive. Just like the other items shown in the Navigation pane, the ‘Tags’ node has children. The direct children of the ‘Tags’ are the Tag groups. Within these Tag groups the actual Tags can be created. The tags become the children of a Tag group. Every tag can have child tags as well. This way a complete hierarchy with parent and child tags can be made. Some people will to see a parent tag as a group, category, class, set or type. It can act as anything you like. But if just a simple list of tags with no children is required, it can be made as well.
You can create new tags in the Navigation pane as child of an existing one or tag group. Of course, they can be renamed or restructured afterwards if needed anytime. Also, there are no limits on the number of tags that can be created. Note also that not every tag needs to be kept forever. They can be used temporary as well for the purpose of a status or an overview of files you need to process for some reason. See the blog ‘Organizing Photos, just a way of tagging’ for an example of the last case.
The Tag groups in which the tags are stored are actually database files on your system. This makes it possible to copy, move or use the group as a whole.