Apply for non-assessment certificate (NV certificate) Unfortunately this specification of service has not yet been completely translated.
Credit institutions/banks are obliged to withhold tax (capital gains tax, solidarity surcharge, church tax, if applicable) when crediting investment income (interest) and pay it over to the tax office. Such a tax deduction can be avoided by a non-assessment certificate issued by the competent tax office. A non-assessment certificate will only be issued by the tax office if it can be assumed that no tax is incurred. This is the case if there is no legal obligation to file an income tax return. The non-assessment certificate is regularly issued for a period of 1 to a maximum of 3 years and must be reapplied for again afterwards. After the NV-certificate has been issued, it must be presented to the respective bank so that no tax deduction can be made there. Since each bank requires the original of the non-assessment certificate, it is essential that the application states how many certificates are required. The application for a non-assessment certificate can also be signed by proxy. In the case of a simple power of attorney, both certificates must be presented.
Non-assessment (NV) certificate (form NV 1 A), Application for a non-assessment (NV) certificate (form NV 1 A), duly completed
The income, including capital gains, may not exceed the basic tax allowance. In the calendar year 2018, this amounts to 9,000 euros for single persons and 18,000 euros for married couples/partners.
This application is only necessary if the annual investment income exceeds EUR 801 (for spouses/life partners EUR 1,602). Otherwise , an exemption order to the respective credit institution is sufficient.
The application must be submitted on an official form (NV 1 A) to the tax office of the place of residence.