Tax ID
Tax Identification Number (IdNr.) in Germany
Expats living and working in Germany need a tax identification number (IdNr.). This unique number is issued by the Federal Central Tax Office (Bundeszentralamt für Steuern) to all registered residents in Germany and is used to manage taxes.
What is a Tax ID?
Every resident of Germany, whether a foreigner or German citizen, receives a unique Tax ID that remains the same throughout their life. Even babies are assigned a Tax ID shortly after birth.
The Tax ID is also known as the Steueridentifikationsnummer, steuerliche Identifikationsnummer, Steuer-IdNr., IdNr., or Steuer-ID. It consists of 11 digits in the following format:
00 000 000 000
Your employer needs your Tax ID to pay your salary and calculate the amount of income tax you owe. If you do not provide a Tax ID, you may be taxed at the highest rate until the number is available.
How do I get a Tax ID?
Your Tax ID is automatically issued when you first register your address in Germany.
Anyone planning to work in Germany or stay longer than three months must register their address within 14 days of moving in at their local Bürgeramt.
Documents required for registration
To register your address and receive your Tax ID, you generally need:
- Valid identification, such as a passport or national ID card
- Proof of residence (Wohnungsgeberbestätigung) from your landlord
Once you have successfully registered and received your registration certificate, your Tax ID will be sent to you by post. This usually takes two to three weeks.
Tax ID vs. Tax Number
The Tax ID is not the same as a Tax Number (Steuernummer).
The Tax Number is a separate number primarily used by self-employed individuals, freelancers, and businesses for tax returns and invoicing.
It usually has a format such as:
00/000/00000
Unlike the Tax ID, the Tax Number is linked to your place of residence and the responsible local tax office. If you move to another area, your Tax Number may change.
Self-employed individuals generally need both a Tax ID and a Tax Number. The Tax Number is obtained by submitting a tax registration questionnaire to the responsible tax office.
What if I lose my Tax ID?
If you have not received your Tax ID or have lost it, you can request it again from the Federal Central Tax Office (BZSt).
The replacement Tax ID is sent by post and can take several weeks to arrive. For security reasons, it is not normally sent by email or provided digitally.
Tax ID for students in Germany
International students also automatically receive a Tax ID after registering their address at the Bürgeramt. The number is sent by post to their registered address and remains valid for life.
When do students need a Tax ID?
Students may need their Tax ID in several situations:
- Student jobs and mini-jobs: Employers use the Tax ID to calculate income tax correctly.
- Scholarships: Universities and organizations may need the Tax ID for reporting payments to the tax authorities.
- Bank accounts and insurance: Some banks and insurance providers may request the Tax ID.
Special considerations for students
Students without income, such as those receiving only non-taxable scholarships, still receive a Tax ID, although they may rarely need to use it.
Students with part-time jobs should provide their Tax ID to their employer so that the correct tax treatment can be applied.
Exchange students and students staying in Germany for only one semester also receive a Tax ID after registering their address.
Common issues
Some students and expats do not receive their Tax ID within the expected timeframe. If this happens, you can request the number again directly from the Federal Central Tax Office.
The Tax ID is sent by post, so make sure your registered address is correct and that you can receive mail there.
Summary
- Everyone registered as a resident in Germany receives a Tax ID.
- The Tax ID consists of 11 digits and remains valid for life.
- It is automatically issued after your first address registration.
- Employees need it so their employer can calculate income tax correctly.
- Students may need it for jobs, scholarships, and certain financial or insurance services.
- The Tax ID is different from the Tax Number (Steuernummer), which is mainly used for self-employed individuals and businesses.
Tip: Keep your Tax ID in a safe place once you receive it. You will use the same number throughout your life for employment, tax matters, and various administrative processes in Germany.