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Under what conditions can I apply for a non-assessment (NV) certificate?

In principle, you are not assessed for income tax and are therefore entitled to have the non-assessment certificate issued if your income, including investment income, does not exceed the basic tax-free amount in the calendar year. The basic tax-free amount for single persons in 2022 is €10,347 (2023: €10,908) or €20,694 (2023: €21,816) for married couples/registered civil partners assessed jointly.

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