Last update: April 2016
Note: This is not for businesses!
Tax Number (in German: Steuernummer)
The "Steurnummer" and the "Steuer-Identifikationsnummer" are 2 different numbers for tax purposes. The Steuernummer is currently only being used for tax returns & freelancers!
If you want to work as a freelancer, you need to apply for a German tax number (Steuernummer) at your local Finanzamt (check the procedure in here).
Tax ID (in German: Steuer-ID or IdNr or Steuer-IdNr or Steueridentifikationsnummer)
An Identification Number, called also National Identification Number, is a unique number issued to you by the German Taxation Office to administer tax and other German Government systems.
Important: The tax office will send you the tax ID automatically to your registered German address within three weeks after you've done your Bürgeramt registration.
Your employer will always need the Steueridentifikationsnummer (IdNr). This number will never change!!! If you've lost it, you can apply for it here. Employees have their income tax deducted from their salary at source. If you don't receive that tax number, you will be taxed at the maximum rate possible and would have to try & claim a tax back in the future.
Important: Most companies are doing their best to accomodate the needs of their new employees who start their new life in Germany, so they will usually wait for your tax ID and not tax you at the full rate.
What is a Tax ID (Steuer-ID)?
If you intend to work in paid employment, you need to have a Tax ID. Your taxes are deducted directly from your income by your employer and paid to the state. The amount of income tax deducted depends on your income, your marital or family status and your tax bracket/class.
If you do not have a Tax ID, you may:
- pay more tax than necessary
- not be able to get government benefits you are entitled to receive
A Tax ID will help you:
- start or change jobs
- lodge a tax return
- As a student, you will also get a tax ID associated to your Anmeldung in case you decide to work along your studies.
For further information visit the German tax office website.
Who needs to know my Tax ID?
- Your employer needs to know your TIN. As an employee, you will have to provide your employer with your Tax ID at the time you begin a new employment or before your first salary payment. Most companies are doing their best to accomodate the needs of their new employees, so they will usually wait for your tax ID and not tax you at the full rate.
- Pension funds, health insurances and employment services can also ask for your ID number.
Do I need to apply for a Tax ID each year?
All individuals receive an 11-digit identification number to ensure their unique identification within the tax system. The number will not change if you move home or marry. It will remain with you for the whole of your life. It does not contain any information about you or the tax office responsible for your tax affairs.
How & Where do I apply for my Tax ID?
However, if you've lost it, you can apply for a tax id online. The processing time could be up to 3 months! Again, you have only to use this method if the tax office forgot to send you the tax ID.
May I work in paid employment without a Tax ID?
Yes, however, without a Tax ID, tax will be deducted from your income at the maximum rate and would have to try & claim this back later by submitting a tax return; therefore it is convenient to have a Tax ID and have the correct amount deducted from the start. It is illegal to work in paid employment without paying income tax. Your employer is legally required to deduct the appropriate amount of tax from your salary and to forward this to the German Taxation Office.
Be careful: If you have a so called "mini-job", you do not have to pay taxes.
If you earn less than 8,130 Euro a year you will get back the taxes you have paid at the end of the year if you submit an income tax return to the tax authorities. [data from 2013]
Find here a German Wage Tax Calculator: Gross/Net and Net/Gross calculations.
When will I receive my Tax ID?
Is any of the money I pay in taxes refundable?
Lodge your German tax return using the Electronic Tax Return Application.
What is my Tax class/bracket?
- Tax class I
- Tax class II
- Tax class III
- Tax class IV
- Tax class V
- Tax class VI
Important: there is NO tax class for students. This means that your tax class only depends on your marital status (see tax classes above)!
If any further questions...
- For further information and help with filling out and lodging your income tax return, please visit the Tax Office Website.
- If you have any other question in regards of the Identification Number or the Tax ID, do not hesitate to contact us.