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When can you apply for a non-assessment (NV) certificate?

For investment income up to € 801 or, in the case of spouses/life partners, up to € 1,602 per year, you can avoid the withholding of investment income tax (final withholding tax) by issuing an exemption order to your bank. You can obtain the form for the exemption order from your bank.

If your investment income exceeds € 801 or € 1,602 per year, the bank may only credit you with investment income without withholding tax if you have submitted a non-assessment certificate. You can obtain a non-assessment certificate from the tax office on request if your income is so low that you do not have to pay income tax on it.

 

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