The one year/ no capital gains rule apply to all kinds of stocks or other types of investment for that matter.However, there are plans to change that by 2008 in such a way that capital gains are taxed 30% (!) at the source (Abgeltungssteuer), i.e. whenever you sell for a profit. This article (in German) explains it pretty well.http://www.faz.net/s/RubF3F7C1F630AE4F8D8326AC2A80BDBBDE/Doc~EADC0A8623C7C4C2C8390DDADFA6B71E4~ATpl~Ecommon~Scontent.htmlLongriver
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