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

As a rule, you will not be 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 2021 is € 9,744 (2022: € 9,984) or € 19,488 (2022: € 19,968) for married couples/registered civil partners assessed jointly.

 

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