First we make a second tag described in ‘How to create a Tag’.
 
 

Use this tag to tag the file used in ‘How to Tag a File’. This file now has 2 tags, ‘My first Tag’ and ‘My second Tag’.

Select ‘My first Tag’ in the navigation pane of the Windows File Explorer and by clicking the right mouse button open the context menu and select ‘Add to smart view’.

Select the file used in ‘How to Tag a File’. Select ‘My second Tag’ tag in the ‘Tags pane’ and by clicking the right mouse button open the context menu and select ‘Add to smart view’.
 
 

In the Navigation pane of the Windows File Explorer select the Smart view node. In the Folder view of the Windows File Explorer is shown which files and/or folder the Smart view will contain. In the ‘Smart view pane’ all possible combinations of the added tags are shown. By selecting on of the 3 radio buttons in the ‘Smart view pane’ you define which files and/or folder the Smart view will contain.
-      [    ]    When selected, this tag or combination of tags does not affects the result of the Smart view.
-      [ + ]    When selected, the resulting files and/or folder must be linked with this tag or combination of tags.
-      [ - ]    When selected, the resulting files and/or folder must not be linked with this tag or combination of tags.
In this case the Smart view will contain all files and/or folders tagged with ‘My first Tag’ and ‘My second Tag’.

In the Navigation pane of the Windows File Explorer select Results node. Based on the selections in the Smart view the resulting files and/or folder are shown. ‘Test textdocument’ is the only file tagged with both ‘My first Tag’ and ‘My second Tag’.

Now change the selection in the Smart view pane. Select [   ]  for the combination ‘My first Tag’+‘My second Tag’ and select [ + ]  ‘My first Tag’. In this case the Smart view will contain all files and/or folders tagged with ‘My first Tag’.

In the Navigation pane of the Windows File Explorer select Results node. Based on the selections in the Smart view the resulting files and/or folder are shown. ‘Test textdocument’, ‘Another Test textdocument’ and ‘Another Test folder’ are the files and folder tagged with both ‘My first Tag’.