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How to apply for a non-assessment (NV) certificate?

You can obtain a non-assessment certificate on request from your competent tax office at your place of residence. To do this, you will need the application form NV 1 A ("Antrag auf Ausstellung einer Nichtveranlagungs-(NV-) Bescheinigung").

Please complete this application form and do not forget to include details of your expected income in the first year of validity (otherwise the non-assessment certificate cannot be issued). Enter the number of NV certificates you need on line 25 of the application form. You will normally need one for each bank where you have invested capital assets.

The non-assessment certificate is regularly issued for three years.

Special features for spouses/registered partners

The tax office issues the NV certificate of spouses/registered civil partners to the spouses/partners. It is not necessary to differentiate between "husband/life partner", "wife/life partner" and "spouses/life partners jointly" because non-assessment certificates issued to the spouses/life partners also lead to a waiver of the capital gains tax deduction if an account is in the name of the individual spouse/life partner.

Special features for minor children

For minor children with their own income from capital assets for whom a non-assessment certificate is to be issued, a separate application form must be completed by the legal representative in each case. Please enclose proof of the children's right of disposal over the accounts

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