Capital Gains Tax (Kapitalertragsteuer) - Apply for Exemption

• Tax identification number (Steuerliche Identifikationsnummer) You must provide your tax identification number (if applicable, for both spouses/civil partners). • Unlimited income tax liability (Unbeschränkte Einkommensteuerpflicht) Natural persons who have a residence or their habitual abode in Germany. • Account holder is also the creditor of the investment income The account holder and the creditor of the investment income must be identical; exemption orders (Freistellungsaufträge) and non-assessment certificates (NV-Bescheinigungen) therefore do not apply to fiduciary accounts (Treuhandkonten). • Exemption order (Freistellungsauftrag): exemption amount An exemption order (Freistellungsauftrag) is only possible up to a maximum of 1,000 euros (or 2,000 euros for joint assessment). • Non-assessment certificate (NV-Bescheinigung): no income tax assessment A non-assessment certificate (NV-Bescheinigung) can only be issued if you are not expected to be assessed for income tax (for example because your taxable income exceeds the basic tax-free allowance (Grundfreibetrag) or because the tax office has determined a remaining loss carryforward for you) and if you also do not file an application for voluntary income tax assessment.

• Freistellungsauftrag (exemption order) Please contact your bank. • Application for issuance of a Nichtveranlagungs-Bescheinigung (non-assessment certificate) • You can obtain the application from your Finanzamt (tax office) or online via the Formular-Management-System (FMS, form management system) of the Federal Ministry of Finance; click on: Formularcenter > Steuerformulare > Nichtveranlagungs-Bescheinigung (Form Center > Tax Forms > Non-Assessment Certificate) • You can submit the completed form either in paper form to your Finanzamt or electronically via the "ELSTER" portal, as a PDF attachment to a "Sonstige Nachricht an das Finanzamt" (other message to the tax office). • Proof of authority to dispose of the assets If you, as legal representative, are applying for an NV-Bescheinigung (non-assessment certificate) for a minor child, you must attach to this application proof that the assets in question are capital assets of the child (e.g. proof of the child's authority to dispose of the accounts).

• Application for a Nichtveranlagungs-Bescheinigung (certificate of non-assessment) for natural persons (NV 1 A) www.formulare-bfinv.de/

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• Einkommensteuergesetz (EStG - Income Tax Act) §§ 20, 32d, 43, 43a, 44, 44a, 44b www.gesetze-im-internet.de/estg/

• FAQ on exemption orders (Freistellungsaufträge) (Senatsverwaltung für Finanzen — Senate Department for Finance) www.berlin.de/sen/finanzen/steuern/informationen-fuer-steuer • FAQ on non-assessment certificates (Nichtveranlagungs-Bescheinigungen) (Senatsverwaltung für Finanzen — Senate Department for Finance) www.berlin.de/sen/finanzen/steuern/informationen-fuer-steuer • Service: capital assets – taxation (service) service.berlin.de/dienstleistung/326503/ • Information on the withholding tax on investment income (Abgeltungsteuer) (Bundesministerium der Finanzen — Federal Ministry of Finance) www.bundesfinanzministerium.de/Web/DE/Themen/Steuern/Steuera

You must submit the Freistellungsaufträge (exemption orders) directly to your banks. For the issuance of the NV-Bescheinigung (non-assessment certificate) or the processing of your income tax assessment, your local tax office (Wohnsitzfinanzamt) is responsible.