Capital gains tax exemption

In certain cases, you can avoid deducting tax on capital gains earned in advance: Exemption order (FSA) If your taxable capital gains do not exceed €801 or €1,602 per year (for co-assessed spouses or civil partners), an exemption order to your credit institution is sufficient to avoid the bank's tax deduction of capital gains. You can also distribute the savings lump sum of €801 or €1,602 to several credit institutions. Within a credit institution, it is not permitted to limit the exemption order to individual accounts or deposits. Non-assessment certificate (NV certificate) If your taxable income (including capital gains) does not exceed the basic income tax allowance in the calendar year, you can apply to your local home tax office for an NV certificate. The NV certificate is then sent by the tax office. An NV certificate is only required if your taxable capital gains exceed the savings lump sum of €801 or €1,602 per year. Otherwise, an exemption order to your credit institution is sufficient. Once the NV certificate has been presented to your credit institution, it can pay off the capital gains without deducting taxes. When it is certified, please bear in mind that you need a copy for each credit institution where you earn capital gains. An NV certificate will not be issued if you are expected to be assessed for income tax or upon application. Therefore, you will not receive an NV certificate if you have been found to have a remaining loss deduction for you. The NV certificate shall be issued subject to revocation with a maximum period of three years and must end at the end of a calendar year.

Fsa: Indication of the identification number to the credit institution (if necessary by both spouses/partners) NV Certificate: Proof of income When applying for an underage child, please include proof that the child has access to the relevant account.


Exemption order You will receive the application according to the officially prescribed model. Non-assessment certificate The "Application for the issuance of a non-assessment (NV) certificate" (form NV 1 A) can be obtained from your tax office or online via the form management system of the Federal Ministry of Finance (https://www.formulare-bfinv.de/ffw/form/display.do?%24context=94498C22EC86214366C0).

Preconditions
The condition for the exemption (FSA and NV certificate) is that you obtain certain capital gains for which there is in principle an obligation to withhold capital gains tax. NV Certificate: The issuance of an NV certificate is only possible if your total income is so low that no income tax is expected to be incurred.
Tax information withholding tax under tz. 6 and 7.: https://mdfe.brandenburg.de/cms/detail.php/bb1.c.130657.de

Fsa: You can place an exemption order with your credit institution. NV Certificate: You can apply for the NV certificate with your residence tax office with the "Application for the issuance of a non-assessment (NV) certificate" (NV 1 A). If the conditions are met, your tax office will issue the NV certificate for a maximum of three calendar years.