Tax ID

Tax identification number Terminology

A tax ID is assigned to every person whose main or sole residence is recorded in a register of residents in Germany. Persons who are not registered under registration law but are liable to pay tax in Germany also receive a tax ID. The individual tax laws regulate who is liable to pay tax.

Where can I find my tax ID?

You can usually find your tax ID in the following documents:

• Letter on the allocation of the identification number in accordance with §139b of the Tax Code
• Income tax assessment
• Wage tax certificate

What can I do if I cannot find my tax ID?

If you cannot find your tax ID in the above-mentioned documents, you can request it again using the input form from the Federal Central Tax Office or by letter. For data protection reasons, the tax ID can only be communicated by letter. The tax ID can only be sent to an address that does not correspond to your registration address with your written authorization (by letter and with a copy of your identity document).

You can also submit your income tax return to your tax office without a tax ID. This is known to your tax office or can be determined.

The BZSt can provide you with the tax ID assigned to you:

http://www.bzst.de/SiteGlobals/Kontaktformulare/DE/Steuerliche_IDNr/Mitteilung_IdNr/mitteilung_IdNr_node.html 

If the identification number cannot be found, it can be requested again via the input form of the Federal Central Tax Office or by letter.

If you have any questions about the tax ID, the Federal Central Tax Office offers various contact options, including the chatbot ViOlA and telephone inquiries. The tax ID can also be communicated again on the BZSt online portal.

What can I do if I don't have a tax ID and have a migration background and am registered in Germany?

Even if you do not have a German passport but are registered with the residents' registration office, you should have received a personal identification number by post. You can request this from the tax office. 

What can I do if I have no tax ID and a migration background but am not registered in Germany?

If you are not registered in Germany but work here ("person without compulsory registration"), then contact your local tax office, which will then request the tax ID from the BZSt.

Persons who are not required to register, such as foreigners working in Germany or persons without a permanent residence, can apply for an identification number from the tax office. This applies in particular to:

• Persons with foreign residence who work in Germany (e.g. exchange students)
• Persons in Germany without permanent residence, for example homeless people

The tax ID is sent in writing to the address of residence (also abroad). The person concerned can also name a person authorized to receive it (e.g. employer) in the application.

The prerequisites for submitting an application are

• No obligation to register in Germany due to lack of residence.
• Existing tax liability or exercise of a non-self-employed activity in Germany.

Documents required for the application:

• Completed application for the allocation of the identification number - Link
• Copy of identity card or passport.
• The application form is available on the website of the Federal Ministry of Finance in the form center.

What is the tax ID as opposed to the tax number?

Please note: The tax number should not be confused with the tax ID. These are two different numbers! You will need your tax ID to be hired by your new employer.

• Tax ID: Unlike the tax number, the tax ID is a personal number and remains valid for life, even if you move house or change your name. You should quote your tax ID whenever you communicate with the tax office. Important to know: You cannot apply for the tax ID at the tax office, it is issued by the Federal Central Tax Office (BZSt).

The tax ID has 11 digits and the following format: XX XXX XXX XXX

• Tax number: The tax number is issued by the local tax office and changes when you move to another city. You can ask for it at the tax office or apply for a new one. In the coming years, the tax number will be abolished and will only be required for tax returns. Originally, the introduction of the personal tax identification number was intended to replace the old tax number system. 

The tax number has up to 13 digits and usually has the following format: XXX / XXX / XXXXX

Please note that the tax number may vary in some small details depending on the federal state. 

The following table shows how the tax number is structured in the various federal states. The standard scheme of the federal states must be distinguished from the standardized federal scheme. However, they are the same number! 

F = digit of the tax office number, B = digit of the district number, U = digit from the personal distinguishing number, P = check digit