Germany has five different tax numbers. Everyone registered in the county will have at least one, while freelancers and business owners may need several. Here’s what you need to know.
Asked for a tax number in Germany, it would not be unreasonable to ask back, ‘which one?’
The German tax system uses five different tax identification numbers, and the names are similar enough to confuse even long-term residents. That can make it difficult to tell whether an employer, bank, tax office or online form is asking for a personal tax ID, a tax number for your business, a VAT number or one of the newer business identifiers.
The good news is that most people only need to worry about one number, the Tax ID. But if you’re self-employed, run a company or do business elsewhere in the EU, you may end up with multiple numbers.
Here’s what each number does, who needs them and where they’re found.
Tax ID (Steuer-ID)
The Steuer-ID, also known as the Tax Identification Number, is the one number that every resident in Germany receives. It consists of 11 digits and remains the same for life, regardless of changes in address, marital status or name.
You need it for employment, tax returns, opening some bank accounts and claiming certain benefits. Parents will also encounter it when applying for benefits for their children.
You usually get a Tax ID automatically after registering your address in Germany for the first time. The Federal Central Tax Office (BZSt) typically sends it in the post a few weeks later.
If you are not sure where to find it, you can check either; the letter you received after registering your address, your payslips, your annual wage tax statement (Lohnsteuerbescheinigung), a tax assessment notice from the tax office or your ELSTER online account.
READ ALSO: Why leaving Germany doesn’t always mean you’re done with German taxes
Tax Number (Steuernummer)
The Steuernummer, or Tax Number, is different from the Tax ID. It is mainly used by freelancers, self-employed people and businesses. It’s typically a 10 to 13-digit number, often displayed with slashes (for example, 12/345/67890) and is linked to the local tax office responsible for the taxpayer.
You need a Tax Number for tax administration purposes and to issue invoices. Businesses often include it on invoices and may be required to provide it in their legal notice (Impressum).
You receive a Tax Number after registering a business or completing tax registration with your local tax office (Finanzamt). Unlike the Tax ID, it’s not necessarily permanent. If responsibility for your taxes moves to a different tax office, for example, you may receive a new one.
You can usually find your Tax Number on tax assessments, correspondence from the Finanzamt and in your ELSTER account.
VAT Identification Number (Umsatzsteuer-ID)
The Umsatzsteuer-ID, often called the VAT Identification Number, is primarily used by businesses and freelancers who carry out VAT-relevant transactions with businesses elsewhere in the European Union.
Its main purpose is to identify a business as a business rather than a private consumer during cross-border EU transactions. On the whole, you generally need to include your VAT number when you issue B2B invoices within the EU.
READ ALSO: The essential information to include on an invoice in Germany
Many freelancers and companies apply for a VAT number when registering their business with the tax office. It can also be requested separately from the BZSt.
You will often find a company’s VAT number on its invoices and in the Impressum section of its website.
It typically begins with the country code “DE” followed by 9 digits.
Business Identification Number (Wirtschafts-Identifikationsnummer)
The Wirtschafts-Identifikationsnummer, or W-IdNr., is a relatively new tax identifier for economically active individuals, companies and partnerships.
Unlike a VAT number, it’s not primarily used for invoicing or doing business with customers. Instead, it’s designed to help tax authorities identify businesses and link them to the correct individual, company or organisation across different administrative processes.
The W-IdNr. does not replace other tax numbers. Businesses may still have a Tax ID, Tax Number and VAT Number alongside their W-IdNr.
The number is being issued automatically by the Federal Central Tax Office (BZSt), so existing businesses generally don’t need to apply separately. Businesses are typically notified by the BZSt, including through ELSTER as the rollout continues.
The number begins with “DE” followed by nine digits.
Small Business Identification Number (Kleinunternehmer-Identifikationsnummer)
The Kleinunternehmer-Identifikationsnummer, or KU-IdNr., is Germany’s newest tax identifier, intended for businesses using the small business regulation (Kleinunternehmerregelung).
The BZSt has been issuing the KU-IdNr. since January 2025. The identifier is primarily relevant for small businesses making use of the EU’s cross-border small business regime.
READ ALSO: How closely will Germany’s Finanzamt look at your tax return?
Disclaimer : This story is auto aggregated by a computer programme and has not been created or edited by DOWNTHENEWS. Publisher: thelocal.de
