You will meet it within days of starting a job: your employer asks for your Steuer-ID, and the payroll software will not accept an employee without it. The reassuring news is that it is the easiest number in the German system to obtain, since you never apply for it. The annoying news is that it arrives only if you have done something else first.
What is the Steuer-ID, the German tax identification number?
The steuerliche Identifikationsnummer, usually shortened to Steuer-ID or IdNr, is an 11-digit personal tax number. The Federal Central Tax Office (Bundeszentralamt für Steuern, BZSt) assigns it to every person registered in Germany, including children. It stays the same for life, even if you move house, change your name or leave the country and return.
Do not confuse it with the Steuernummer. The Steuernummer is a case number issued by your local Finanzamt (tax office). Employees rarely need one. Self-employed people do, since it goes on their invoices.
How do you get a Steuer-ID?
- Register your address. The Anmeldung is what triggers it: the registration office sends your data to the BZSt. No registration, no number. Our guide to the Anmeldung explains how to do it within two weeks.
- Put your name on the letterbox. The BZSt sends the number by post only, never by phone or email.
- Wait for the letter. The BZSt gives no precise delay, but its own advice is to wait about three months before chasing.
- Chase after three months. Send the BZSt a copy of your ID and your Meldebescheinigung (registration certificate). It then contacts your registration office to find out why the number was not issued.
There is no application form for a new arrival, and no payment. If you have lived in Germany before, you already have a number: you do not get a new one, so ask for the old one to be sent again.
What do you do if you start work before the number arrives?
Give your employer the date of your registration and tell them the number is on its way. If you cannot give a number, the employer applies a provisional tax class. Under § 39c of the Income Tax Act, that lasts for up to three months, and then the most expensive class (VI) applies if you still provide nothing. That costs you real money each month. Our guide to working in Germany covers what else your employer asks for in your first weeks.
If your number has not arrived and you are not sure whether it is lost, delayed or never issued because of a registration problem, Moovy can help you decide which step comes next and how to word your request to the BZSt. It does not contact the tax authorities on your behalf.
What if the Steuer-ID is lost?
You can ask for it again. The BZSt has an online form and accepts requests by post. You can also find the number in documents you may already hold: the annual Lohnsteuerbescheinigung (wage tax statement from your employer) and your income tax assessment (Steuerbescheid).
Keep the original letter in a safe place. You will need the number for your online tax account on ELSTER, for banks (which must record it when you open an account), for a job, for a mortgage and sometimes for your pension insurance. You can read more about the account side in opening a bank account in Germany.
Does a freelancer need anything else?
Yes. If you start working for yourself, the Steuer-ID is not enough. You need a Steuernummer from your local tax office, obtained by sending the Fragebogen zur steuerlichen Erfassung (tax registration questionnaire) electronically through ELSTER, within one month of starting your activity. This online route has been compulsory since 1 January 2021. The tax office then sends you the number by post.
Do children get one?
Yes. Every child registered with a registration office receives their own Steuer-ID by post. Keep it with the family papers, since it is useful later for child benefit and tax matters.
What mistakes should you avoid?
- Forgetting that the number comes by post only. A missing name on the letterbox is the most common reason for returned letters.
- Mixing up Steuer-ID and Steuernummer. Use the right one on the right document.
- Paying a website to "apply" for you. It is free through the BZSt, and the number is issued automatically.
- Waiting too long to register your address. Everything starts there.
What do you use the tax ID for?
Almost every contact with money in Germany eventually asks for it. Your employer reports your pay to the tax authorities under this number, and it appears on your annual wage tax statement. Your bank must record it when you open an account. Your tax return and your online account with ELSTER, the official tax portal, use it as your identity. Notaries and lenders ask for it in a property purchase. Because it is unique and permanent, it works much as a national tax identification number does in other countries.
If you want your own tax account on ELSTER, you need the Steuer-ID, your date of birth and an email address. You receive a login by email and an activation code by post at your registered address, so the letterbox rule applies again. You must be 18 or over.
What if you work in Germany but do not live there?
Then you do not register an address, and the number is obtained differently. For a cross-border worker, the tax office responsible for your employer's place of business arranges for the tax identification number Germany issues to be allocated. Your employer normally handles the exchange of details with you.
Do you need one if you buy property?
Buying a home brings you into the system. The notary has to report the sale to the tax office and passes on your name, address and date of birth, and your Steuer-ID if you already have one. If you do not, the notary will explain what is needed. See buying property in Germany for the whole process.
What happens to the number when you move away?
It does not expire. If you leave Germany and come back in ten years, you keep it. When you leave, deregister your address (Abmeldung) within two weeks and consider filing your last tax return, since a departure during the year often produces a refund. Keep your wage tax statements: they show the number and what you paid.
Can children and partners get one too?
Yes. Each child registered with a registration office receives their own Steuer-ID by post, and so does every adult who registers. Keep the letters with the family papers. They are useful later for child benefit, for tax returns and for dealings with insurers.