Another year has passed – and that means one thing: you have to submit your tax return in Germany. The beginning of filling in the return is still easy: first name, last name, date of birth, address. After that, however, the first hurdles appear: What is my tax number? What do you have to enter in the Tax Identification Number field? Don’t worry about that – if you are having difficulties submitting your tax return, you are in exactly the right place. In this article, we answer the question: “Where can I find my tax number and my Tax Identification Number?”. We also explain the differences between these two identifiers so that you can spare yourself the annual stress surrounding the tax return in Germany – let’s get started.
First of all: Tax number and Tax Identification Number in Germany are not the same
The German tax system is known for being complicated. The tax office’s idea is clear: everything must have a certain order and structure. In theory that sounds simple; as we know from experience, in practice it often isn’t. The consequences of German tax law become apparent very quickly – already at birth in Germany every person receives the so‑called Tax Identification Number (more precisely: registering with the registration office triggers the allocation of the number). But that’s not all – as soon as you register with the tax office for the first time, e.g. when taking up employment, founding a business or submitting your first tax return, an additional special tax number is assigned.
It is important to know that the German Tax Identification Number and the tax number are not the same. These identifiers are often confused and used synonymously – nevertheless, you should know that they differ from one another. What is a Tax Identification Number and what is a tax number? You will find out in the following sections.
The Tax Identification Number and the tax number in Germany are two different codes that you should not confuse when filing your tax return. The IdNr is permanent and stays with you for your entire life, whereas the tax number can change, for example after moving house or when changing to a different tax office. Entering the correct number in the return helps to avoid delays and problems with the German tax office.
Tax Identification Number in Germany – what is it?
When submitting the annual tax return in Germany, many people ask themselves what exactly the Tax Identification Number is. It is a unique, 11‑digit numerical code that is assigned to every taxpayer. It is important to note: the Tax Identification Number is valid for life and does not change (it remains the same regardless of marital status or place of residence).
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The tax office is responsible for issuing the Tax Identification Number, and the identifier is required, among other things, for taking up legal employment.
What else should you know about the tax identifier? Above all, that it may appear under several different names that all mean the same thing. These include, for example, Identifikationsnummer, Steuer-Identifikationsnummer or Tax ID.
Where can I find the German Tax Identification Number?
In 2008 the Tax Identification Number was sent by post to every resident by the Federal Central Tax Office. The personal code could be found in the upper part (on the right-hand side) of the letter. The Tax Identification Number was printed in bold and thus immediately caught the eye.
As already mentioned, every citizen receives their personal code directly after birth. If you were born later and did not receive a letter in 2008, you can find your Tax Identification Number on the first page of your most recent tax assessment notice (top left).
Are you submitting your tax return for the first time? Then go to your competent tax office in Germany. There you will receive information from the caseworkers (remember to take your ID card with you). You can also apply for your Tax Identification Number online (on the authority’s website – https://www.bzst.de/), by email ([email protected]) or by phone (you can find the phone numbers on the authority’s website).
How do I get a Tax Identification Number in Germany?
If you were not born in Germany and do not yet have a Tax Identification Number, you do not need to worry. Within two weeks of registering with the registration office the Federal Central Tax Office should send your Tax Identification Number to the address you provided.
If you need your Tax Identification Number in Germany more quickly, you can contact your local tax office 5 days after registering. The caseworkers should have access to the Federal Central Tax Office’s system and can view your personal Tax Identification Number there. If you go to the authority, remember to take your passport with you.
ELStAM in Germany – how does the system work and what happens without an IdNr?
ELStAM (Elektronische Lohnsteuerabzugsmerkmale) is an electronic system that has been used in Germany since 2013 and is responsible for the automatic transmission of employees’ tax data – such as tax class, allowances or tax reliefs – directly from the tax office to the employer on the basis of the Tax Identification Number (IdNr). This allows wage tax deductions to be calculated continuously and very precisely, the old paper wage tax cards (Lohnsteuerkarte) are no longer needed and the risk of errors is reduced.
The absence of an IdNr, however, has serious financial consequences – the employer has no access to the ELStAM data and must apply the most disadvantageous tax class VI. In practice this means: no basic tax allowance, no reliefs (e.g. for children) and high deductions of up to 50–60% of gross wages. Although overpayments can be reclaimed in the annual tax return (Steuererklärung), employees’ liquidity deteriorates significantly during the year, which is particularly noticeable for seasonal workers.
What is the tax number in Germany?
The tax number has a somewhat longer history than the Tax Identification Number mentioned above. It is quite characteristic – it consists of 13 digits. It was introduced before 2008 and you could say that it was the “predecessor” of the Tax Identification Number. However, this does not mean that it has since been abolished – both codes exist in parallel.
When is a tax number assigned in Germany? For example, when you voluntarily submit a tax return. In this case, the German tax office assigns you your personal tax number, which among other things shows which tax office is responsible for you.
In contrast to the Tax Identification Number, the tax number can be reassigned several times over the years. It is not permanent (it changes, among other things, when you move house, when your marital status changes or when you set up a business that is managed under a different tax number).
Where can I find the German tax number?
As already mentioned – the tax number is assigned when you submit your tax return. As soon as the German tax office receives your return, it should send you a letter stating your tax number. If you have lost the letter for some reason, you do not need to worry. The tax number is noted on every tax assessment notice. You don’t have your documents at hand right now but need to enter the number in your annual tax return? Then get in touch with your competent tax office in Germany (by phone or email).
And if you need help finding your tax number or Tax Identification Number, you can contact us at any time – our tax advisors will assist you with all the formalities. Get in touch today and spare yourself the stress of submitting your tax return in Germany – we look forward to hearing from you!
FAQ
Where can you find the German Tax Identification Number?
You can find the Tax ID in the letter from the Federal Central Tax Office, on the tax assessment notice, on the annual wage tax statement or in documents from your employer. If the number has been lost, you can request the German authority to send it to you again.
How many digits does the German Tax Identification Number have?
The German tax identification number consists of 11 digits. It is assigned to a taxpayer for life and does not change when you change jobs, move to a new address, or your marital status changes.
Where can you find the German tax number (Steuernummer)?
The tax number is most commonly found on the tax assessment notice from the tax office or in correspondence with the German tax office. If you are filing your tax return for the first time, the office can only assign this number to you after receiving your return.
What should I do if I have lost my tax ID?
If you have lost your tax ID, you can request that the Federal Central Tax Office send the number to you again. For security reasons, the number is generally not communicated by phone or email, but sent by post.
Does an employer in Germany need the tax ID?
Yes, the employer needs the tax ID in order to calculate wage tax correctly and to use the data from the ELStAM system. If this number is missing, you may be placed in the less favorable tax class VI and face higher deductions from your salary.
Can you file taxes in Germany without a tax number?
Yes, the first tax return can often be submitted without a tax number already having been assigned. In such a case, the tax office can assign the tax number after receiving the return.
Does the tax ID change after moving?
No, the tax ID always remains the same regardless of your place of residence. However, after moving, the tax number may change because it is linked to the tax office responsible for your place of residence.
Is the Polish NIP number sufficient for filing a tax return in Germany?
No, the Polish NIP number does not replace either the German tax identification number or the tax number. For a tax return in Germany, the data required by the tax office is needed, especially the tax ID and, in many cases, also the tax number.
Which number must be entered in the German tax return?
In the German tax return, you must primarily provide the tax ID, i.e. your personal tax identification number. If you already have a tax number, it is advisable to include this as well so that the tax office can more quickly assign the assessment to the correct case.
Maciej Szewczyk
He gained experience as a consultant on IT projects for many international companies. In 2017, he founded the startup taxando GmbH, where he developed the innovative tax app Taxando, which simplifies the filing of annual tax returns.
Maciej Szewczyk combines technological expertise with in-depth knowledge of tax regulations, making him an expert in his field. In his private life, he is a happy husband and father and lives with his family in Berlin.
