Non-assessment certificate

A certificate of non-assessment (Nichtveranlagungsbescheinigung, NV certificate) is issued by the tax office if income remains below the basic allowance, meaning no income tax is due. For children, the child allowance applies as well, which further increases the tax-free amount.

In principle, investment income – such as interest, dividends from stocks or ETFs, capital gains, and income from cryptocurrencies – is subject to the final withholding tax. However, if an non-assessment certificate is in place, these earnings are paid out in full without any tax deduction. A tax exemption order (Freistellungsauftrag) is therefore no longer required.

The non-assessment certificate is usually valid for up to three years and must then be reapplied for. The application is submitted to the responsible tax office using form NV 1 A.

(As of 2025)