Eine ähnliche Funktion wie der Freistellungsauftrag hat die Nichtveranlagungs-Bescheinigung: Damit lässt sich die Auszahlung von Kapitalerträgen ohne Abzug von Abgeltungsteuer bzw. Kapitalertragsteuer erreichen - allerdings bis zu erheblich höheren Beträgen.

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1. Wer kann eine Nichtveranlagungs-Bescheinigung erhalten?

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Personen mit Einkünften aus nichtselbstständiger Arbeit

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Personen ohne Einkünfte aus nichtselbstständiger Arbeit

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2. Was genau bewirkt die Nichtveranlagungs-Bescheinigung?

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a) Rentner

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b) Studenten

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c) Kinder

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3. Wie Sie die Nichtveranlagungs-Bescheinigung erhalten

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4. Verschärfte Kontrolle der Nichtveranlagungs-Bescheinigungen

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5. Nichtveranlagungs-Bescheinigung bei Tod des Kontoinhabers

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