German tax ID (Steuer-ID): how to get it, even without residence

The German tax ID (Steuer-ID, officially steuerliche Identifikationsnummer) is an eleven-digit number you keep for life. It is issued by the Federal Central Tax Office (BZSt) under § 139b AO and does not change when you move or marry.

What is it for?

• income tax returns and the tax registration questionnaire,
• employers, banks, health insurers and family benefits offices,
• registering with ELSTER.

It is not the tax number your business gets from the tax office, nor the social security number.

With residence in Germany

When you register at a German registration office, the BZSt sends the tax ID to your registered address a few weeks later. No application is needed.

Without residence in Germany

If you live abroad and work self-employed in Germany, there is no residence registration and no automatic tax ID. It is then issued via the tax office: once you are registered for tax – e.g. after your trade registration and the questionnaire – the tax office requests the number from the BZSt. Applying directly to the BZSt is usually not possible without a German registered address.

Forgotten your tax ID?

It appears on tax assessments, wage tax certificates and the first BZSt letter. Otherwise request it again via the BZSt online form. For data protection reasons it is sent by post only – to the stored address, never by email or phone. A reliable postal address is therefore important.

What is changing?

The tax ID is increasingly used as a general citizen number for registers and official procedures. Businesses are also gradually receiving a business identification number (W-IdNr.). On invoices you still state your tax number or VAT ID – not your personal tax ID.