Non-assessment certificate (NV-Bescheinigung)

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A document from the German tax office certifying that you don't have to pay tax (e.g. as a student or low-income pensioner). Then investment income isn't taxed – without limit.

A non-assessment certificate (Nichtveranlagungsbescheinigung, NV-Bescheinigung) confirms that you earn so little that you don't have to pay income tax in Germany.

Who benefits?

• Students without significant income
• Pensioners with a low pension (below the basic tax-free allowance)
• Children with their own securities account (junior custody account)

The advantage: normally, investment income above the saver's allowance (€1,000) is taxed. With a non-assessment certificate: NO tax on investment income – no matter how high!

Especially interesting for children: a child with a junior custody account has their own basic tax-free allowance (€12,348) + saver's allowance (€1,000) + special expenses lump sum (€36). Together: up to €13,384 of investment income per year tax-free!

How to apply: at the tax office, form "NV 1 A". The certificate is valid for 3 years. Submit it to your bank – done.

Did you know? Parents who set up a junior securities account with a non-assessment certificate for their children can collect more than €12,000 in investment income tax-free each year – one of the best legal tax strategies for families.

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