The tax identification number, also known as tax ID, is intended to replace the tax number in the long term. What is the difference between the two number sequences?
Every person living in Germany who has been registered for tax purposes by the tax office has both a tax number and a tax identification number, or tax ID for short. The tax ID has been around since 2008. In the long term, it is intended to replace the tax number and serve as the basis for a citizen identification number. However, the two numbers still exist parallel to each other. How exactly do they differ?
What is the Tax Identification Number?
Every German citizen has an individual tax identification number, also abbreviated as tax ID or in the tax assessment as IdNr. It consists of eleven digits, is valid for life and was communicated to every person living in Germany by letter in 2008. Children receive their tax ID shortly after birth. The corresponding letter is usually sent to the parents three months after the birth, explains the
Finanztip
portal . All of a person’s important data is stored under the tax identification number. For example, day and place of birth, gender, family name, first name, previous names and address.
The tax ID is primarily used for correspondence with the tax office. You must provide the number in all communications and applications to the authorities. You also have to enter the sequence of numbers in your tax return. Employers or social benefit providers such as health insurance companies can also ask for the tax ID. Because they all use the number to transmit important tax data to the tax authorities. According to
Volksbank
, you also need the tax ID
in the following cases:
Application for child benefit:
Here you must also provide the child's tax ID.
Application for BAföG:
Using the number, the student union or the BAföG office can forward all important data to the tax office.
Pension:
Pension insurance providers need the tax ID when they transmit pension benefits to the tax authorities. This makes it possible to determine whether the pension paid out exceeds the basic allowance and therefore has to be taxed.
Maintenance payments:
If you pay maintenance and want to deduct the amount from your taxes as a special expense, you need the recipient's tax ID.
Banking transactions:
You also need the tax ID if you want to open a bank account. You also need the number sequence for an exemption application. Investment income can be allocated to individual people and it will be noticed more quickly if the allowance of 1,000 euros, the so-called savings allowance, is exceeded.
Since 2022, employers have also had to provide the tax ID of their mini-jobbers to the mini-job headquarters. In addition, since 2023, employers are only allowed to send the electronic wage tax certificate to the responsible tax office by stating the employee's tax ID.
What is the tax number?
The tax number dates from before the introduction of the tax ID. It is often abbreviated as Stnr. and consists of 13 digits. You will receive the sequence of numbers when you are registered for tax purposes for the first time. This is the case, for example, when you file your first tax return or register as self-employed. The first numbers of the tax number indicate which tax office is responsible for you. Therefore, the tax number can change after a move, explains the
Wage Tax Compact
portal .
Anyone who gets married or becomes self-employed also receives a new tax number. If you get a new number, your tax office will inform you by post, explains the
tax administration of North Rhine-Westphalia
. The tax office needs the tax number to assign the tax return. Therefore, you must provide both the tax ID and the tax number in the tax return. Self-employed people and freelancers must also show the number on their invoices.
Where to find the tax ID and tax number
The tax number will always be provided to you by the responsible tax office. In principle, you will also find your tax number on every letter, notice or other document that you receive from your tax office, informs the
tax authorities of North Rhine-Westphalia
. The tax number is on the top left of the income tax notice.
You should have received your tax ID in a letter from the Federal Central Tax Office in 2008. If you have lost this, you will find the tax identification number on your last income tax assessment or wage tax certificate. If necessary, you can also apply for the number sequence from the Federal Central Tax Office. The
Volksbank
explains that you can submit an application on the homepage to have your tax ID sent to you again by post.
This can take up to four weeks.