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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 a non-assessment certificate if your income, including investment income, does not exceed the basic tax-free allowance in the calendar year. The basic tax-free allowance for single persons in 2024 is €11,604 or €23,208 for jointly assessed spouses/registered partners.

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