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Source: BUS Sachsen-Anhalt (Linie6PLus)

Apply for exemption from capital gains tax


In certain cases, you can avoid the tax deduction of capital gains in the first place:

Indemnification order

If your taxable investment income does not exceed €801 or €1,602 per year in the case of jointly assessed spouses/partners, an exemption order to your bank is sufficient to avoid the tax deduction of investment income by the bank.

You can also spread the saver lump sum of €801/€1,602 over several credit institutions. Within a credit institution, it is not permitted to limit the exemption order to individual accounts or custody accounts.

Non-assessment certificate (NV certificate)

If your income, including capital gains, does not exceed the basic income tax allowance in the calendar year, you can apply for an NV certificate from your local tax office. The NV certificate will then be sent by the tax office.

After presenting the NV certificate to your bank, it can pay out the capital gains without deduction of taxes. When it comes to the number of certificates, please keep in mind that you will need a copy for each credit institution where you earn investment income.

An NV certificate will not be issued if you are expected to be assessed for income tax or if you apply for it. Therefore, among other things, you will not receive an NV certificate if you have been determined by the tax office to have a remaining loss deduction.

The NV certificate is issued subject to revocation and is valid for a maximum of three years and must end at the end of a calendar year.

  • Identification number (You must provide your identification number (of both spouses/partners, if applicable).)
  • Proof of right of disposal
  • If an NV certificate for a minor child is applied for by legal representatives, this application must be accompanied by proof that the child's capital assets are (e.g. the children's right to dispose of the accounts).

Contact the tax office responsible for you. You can determine this using the tax office search on the website of the Federal Central Tax Office. However, you can also contact the bank.

  • Exemption order - application according to officially prescribed model (available from the credit institution).
  • Application for the issuance of a non-assessment certificate (form NV 1 A).

Ministry of Finance Rhineland-Palatinate

The text was automatically translated based on the German content.