In Germany, two key tax identification numbers are used for tax purposes: the Tax Identification Number (Steuerliche Identifikationsnummer or Steuer-ID) and the Tax Number (Steuernummer). While both are important, they serve distinct functions and apply to different taxpayers.
The Steuer-ID is a national, lifetime identifier assigned to all individuals for personal tax-related matters, while the Steuernummer is region-specific and primarily used by freelancers, self-employed persons, and businesses who need to file tax returns.
Tax Identification Number (Steuer-ID)
Who receives it?
Every individual living in Germany, including children, is assigned a Tax Identification Number.Format:
11-digit number (e.g., 12 345 678 901).Purpose:
The Steuer-ID is a lifetime number used for all personal tax-related matters. This includes income tax, child benefits, and pension contributions. It simplifies communication with the tax authorities and applies to individual tax obligations.Issued by:
The Federal Central Tax Office (Bundeszentralamt für Steuern).Stays constant:
The Steuer-ID is permanent and remains unchanged, even if you move or change jobs. It is a unique identifier that stays with you for life.
Tax Number (Steuernummer)
Who receives it?
Individuals and entities who are required to file tax returns, such as freelancers, self-employed persons, and businesses, are issued a Steuernummer.Format:
The format varies by region but typically consists of 10 to 13 digits (e.g., 12/345/67890).Purpose:
The Steuernummer is used for specific tax purposes like income tax assessments and business-related tax filings. It is primarily associated with local tax offices and can change if you move or change tax offices.Issued by:
The local tax office (Finanzamt) in the region where you reside or where your business is registered.Region-specific:
Unlike the Steuer-ID, the Steuernummer is linked to a specific local tax office, and it may change if you move to another region or switch to a different tax office.