Apply for a non-assessment certificate

Every citizen in Germany is entitled to a certain basic tax amount. Income from self-employed or non-self-employed activity as well as other income (interest income, rental income) below the basic allowance are not taxed.

Do not pay any withholding tax for non-assessment certificates

• A so-called NV certificate prevents you from receiving the money for your investments Investment income have to pay tax with the final withholding tax even though the income plus other income is below the basic tax allowance. Because the basic allowance gives you the subsistence level tax-free.
• As an investor, you can receive an NV certificate in 2013 if your annual income as a single person is not expected to exceed EUR 8,130 (2014 tax-free amount EUR 8,354). Twice this amount applies to married people.
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• If you were unable to submit an application in 2012 because you were able to generate income of more than 8,005 euros, you can submit the application.
• Because with the non-assessment certificate from your tax office, you will receive your investment income paid out without interest deduction, i.e. without deduction of the withholding tax.


Apply for a non-assessment certificate - this is how it works

If your investment income exceeds the saver lump sum (as of 2010: € 801), you ...

• Even if you receive your investment income tax-free for the time being, this is by no means an exemption from tax liability. If your income is higher than you expected, you will of course have to pay tax on the amount above the basic tax-free allowance.

This is how you apply 

The request (NV 1 A) can be found online in the form management system of the Federal Finance Administration or from your Tax office obtain.

• You can either download the year-neutral form as a PDF or fill it out immediately on your computer and then print it out. You can also submit your application informally. In this case, the tax office would like to see the tax assessments from you for the last few years.
• You need to explain your pension and capital income and income from additional income. Remember to enter all tax-saving items. As a severely disabled person, this can be a lump sum for the disabled and extraordinary burdens. All total income minus all tax savings options may not exceed the annual basic tax allowance.
• You give the non-assessment certificate to all of your Banks starting that will give you revenue interest charges or send dividends. Enter the number of documents to be issued by the tax office in line 22 of the application.

Tip: You will receive the non-assessment certificate for three consecutive years. Then a new application is necessary. If the bank has the NV certificate from you, there is no need to submit an exemption request form.