Gains derived by an individual from the disposal of capital assets

Gains derived by an individual from the disposal of capital assets
not used in a trade or business (private Veräußerungsgeschäfte)
are not subject to taxation, except in the following two cases:

A sale is taxable if the holding period is

– less than ten years in the case of real estate, or

– less than one year in case of other property.
The disposal of items for daily use will not be taxed.