Kapitalertragsteuer Befreiung

Apply for non-assessment certificate (NV certificate)

Credit institutions/banks are obliged to withhold tax (capital gains tax, solidarity surcharge, church tax, if applicable) when crediting investment income (interest) and to pay it to the tax office. Such a tax deduction can be avoided by means of a non-assessment certificate issued by the competent tax office. A non-assessment certificate is only issued by the tax office if it can be assumed that no tax will be incurred. This condition is met 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 then be re-applied for. After the non-assessment certificate has been issued, it must be presented to the respective bank so that the tax deduction is not made there. As each bank requires the original non-assessment certificate, it is essential to state in the application how many certificates are required. The application for a non-assessment certificate can also be signed by power of attorney. 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

Income, including capital gains, must not exceed the basic tax-free allowance. In the calendar year 2025, this amounts to EUR 11,784 for single persons and EUR 23,586 for married couples/life partners.

Application must be made on official form (NV 1 A) to the tax office of residence.

This application is only required if the annual investment income exceeds EUR 1,000 (EUR 2,000 for spouses/life partners). Otherwise
an exemption order to the respective bank is sufficient.