Non-assessment certificate

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A non -assessment certificate ( NV certificate ) is in Germany

  • a document with which the tax office certifies that the natural or legal person named in the document is unlikely to incur any income tax / corporation tax ,
  • a document which, upon submission, an entity paying out capital gains may waive the withholding of capital gains tax .

When paying out investment income, capital gains tax must generally be withheld. If, after the end of the calendar year, it turns out that the total income is so low that no income tax is incurred, the taxpayer must file an income tax return so that the withheld capital gains tax is reimbursed. In order to avoid this, the capital gains tax deduction and thus the later tax return and income tax assessment can be avoided by means of the NV certificate . The group of people affected usually includes pensioners and students.

Request

The NV certificate is requested from the tax office and is valid for a maximum of three years. It makes sense to apply for an NV certificate if investment income exceeds the saver lump sum and all income is so low that the basic allowance is not exceeded.

Examples

example 1

A student has a share portfolio and receives dividends (= income from capital assets ). He also has a mini job . The income from capital assets is higher than the saver lump sum , but remains below the personal basic allowance together with the mini job . The income from the mini job is taxed at a flat rate and is therefore not taken into account in an income tax assessment anyway. The student can apply for an NV certificate. The bank will then not withhold any capital gains tax when paying dividends.

Effects of the NV certificate

By submitting the NV certificate to the bank, there is no need for an exemption order . The bank does not pay any capital gains tax to the tax office on submission of the original NV certificate. The certificate remains with the bank. The bank only has to observe an NV certificate (in accordance with Section 44a (2) No. 2 EStG ) when it is available to the bank. The certificate is valid for the entire year; any capital gains tax withheld earlier in the year will be reimbursed by the bank. For all other customers there is no legal obligation of the bank to apply the tax deduction according to § 43 EStG to the validity period of the certificate. The certificate must be returned if the tax office requests it or if the owner realizes that the requirements for its issuance no longer apply (see Section 44a EStG). The certificate of NV Art 2 A serves, depending on the stated reason for exemption, to make only the new facts exempted by the legal form exempt for companies. The domestic interest and dividends (old facts) remain with taxable companies (e.g. according to § 44a Abs. 5 EStG) with a tax deduction on payment. The NV 2 A takes this limited function of exemption from tax deduction into account, as the long term no longer means "Application for NV certificate", but "Application for a certificate in accordance with" the reasons ticked off (list see below). This means that NV 2 A is not a complete exemption from tax deduction, but only an exemption that is conditional on the reason for the certificate and the type of income. Companies always have to take part in their tax assessment so that the final tax treatment is carried out in the course of the company's financial statements,

NV type 01 A

Section 44a Paragraph 2 Sentence 1 No. 2 and Section 44b (1) of the Income Tax Act: Natural persons for whom an assessment for income tax is not possible.

NV type 02 A

Certificate from the tax office on the tax allocation of a corporation. Only one of the six types of corporation can be certified. Each certification event leads to different treatments for tax withholding by the bank.

Section 44a (4) of the Income Tax Act

Section 44a (4) EStG:

  1. a domestic corporation, association or estate exempt from corporation tax (non-commercial business)
  2. a domestic legal person under public law (not a commercial entity)

Section 44a (5) EStG

Section 44a (5) EStG: corporations with unlimited tax liability that do not fall under Section 44a (4) sentence 1 EStG.

Section 44a (7) EStG

Section 44a (7) EStG:

  1. Domestic corporation, association of persons or assets within the meaning of Section 5 (1) No. 9 KStG ,
  2. Non-profit or charitable foundation d.ö.R.,
  3. Legal person d.o.r. serving church purposes Prerequisite: NV certificate

Section 44a (8) of the Income Tax Act

Section 44a (8) EStG: The taxpayer is acorporation, association of persons or assets or assets exempt from corporation tax inaccordance with Section 5 (1) with the exception of number 9 KStG or other laws. jur. Person d. public law, which are not mentioned in paragraph 7.

Section 11 (2) of the Investment Tax Act

Section 11 (2) of the Investment Tax Act : domestic investment funds managed by a custodian bank .

Section 38 (3) KStG

Section 38 (3) of the KStG: A corporation exempt from corporation tax with only payments to a shareholder with unlimited tax liability, exempt from corporation tax, or to a legal entity under public law.

NV type 03 A

Section 44a, Paragraph 2, Sentence 1, No. 2 and Section 44b, Paragraph 1 of the Income Tax Act in conjunction with Section 31 of the KStG: NV certificate for unrestricted taxable and non-tax-exempt corporations, associations of persons and estates.

Forms