You must apply for the non-assessment certificate from the tax office using the "Application for a non-assessment (NV) certificate" (NV 1 A). You can obtain the form from your tax office's service centre. The tax administration also provides it for download.

Please note: Do not forget to state your expected income in the first year of validity, otherwise the tax office will not be able to issue a non-assessment certificate.

Enter the number of non-assessment certificates required in line 25 of the application formform. You will usually need one copy for each bank where you have invested capital assets.

The tax office will normally issue the non-assessment certificate for three years.

Note: The tax office issues the non-assessment certificate for marriedthe tax office issues the non-assessment certificate for married persons or persons in a registered civil partnership to the spouses or civil partners jointly.

A non-assessment certificate issued to the spouses or civil partners is also valid if an account is only registered to the spouses or civil partnersnd if an account is only in the name of the spouse or civil partner.

For underage children with their own income from capital assets, you as the legal representative must complete a separate forma separate form in each case.

You must apply to the tax office for the non-assessment certificate in good time, i.e. before the due date of the investment income. Please allow time for the application to be processed by the tax office.