Germany · Identification · Tax Office
German Tax ID and Tax Number: Difference and Use
The German tax identification number and the German tax number are often confused, but they serve different purposes. The personal tax ID is a permanent identifier for an individual. A tax number, by contrast, is used by the German tax authorities for a specific tax case or procedure and can change over time.
Basic Principle
One person can have several different German tax identifiers
For individuals, the German tax authorities use a personal identification number under Sections 139a and 139b of the German Fiscal Code. In addition, a specific tax case can be administered by the competent local tax office under a tax number.
The tax ID identifies the individual consistently across different tax procedures. The tax number, by contrast, organizes a particular tax case within the competent tax office.
Anyone engaged in business activity can also encounter additional tax identifiers and business-related tax numbers.
Direct Comparison
German Tax ID vs. Tax Number at a glance
| Feature | Tax ID / IdNr | Tax Number |
|---|---|---|
| Purpose | Permanent identification of an individual | Administration of a specific tax case |
| Issued by | Federal Central Tax Office | Competent German tax authority / tax office |
| Validity | Permanent | Can change |
| Moving | Remains unchanged | Can change if the competent tax office changes |
| Marriage / name change | Remains unchanged | The tax case can be reorganized administratively |
| Typical use | Income tax, payroll tax, statutory data reporting | Tax returns, tax assessments and correspondence with the tax office |
Tax Identification Number
The German tax ID is the permanent personal tax identifier
Under Section 139b AO, an individual may not receive more than one identification number. Each identification number may only be assigned once.
The IdNr is administered by the Federal Central Tax Office. It consists of eleven digits and does not itself reveal personal information or the competent local tax office.
- eleven-digit personal number
- only one IdNr per individual
- issued by the Federal Central Tax Office
- does not change when moving
- does not change upon marriage
- used for many statutory tax data reports
Initial Assignment
How do you receive a German tax ID?
When an individual is registered for the first time with a sole or principal residence in Germany, the registration authority transmits the legally required data to the Federal Central Tax Office. The tax identification number is then assigned there.
If you have already had a German tax ID in the past, you do not receive a new number when moving back to Germany. The existing IdNr continues to apply.
Born in Germany
The relevant registration data is transmitted for the initial assignment of the tax identification number.
First registration in Germany
An IdNr can be assigned following the first registration with a sole or principal residence.
Previously lived in Germany
An existing German tax ID continues to be used and is not replaced by a new number.
Use
Where is the German tax ID used?
Employer
The IdNr is used in particular in Germany's electronic payroll-tax procedure to identify the employee.
Tax return
The personal IdNr is reported on the German income tax return and in various tax applications and notifications.
Banks & other institutions
Where required by law, banks, insurers, pension institutions and other bodies can use the IdNr for tax-related data reporting.
Tax Number
The tax number belongs to a specific tax case
Unlike the personal IdNr, a tax number is not necessarily permanent.
It is used for a specific tax procedure and traditionally reflects the administrative allocation within the German tax system. If, for example, the competent tax office changes, a new tax number can be assigned.
This is why older German tax assessments can show a different tax number from current documents even though the personal tax ID remains unchanged.
Example: moving within Germany
If an individual moves to another German region and a different tax office becomes competent, a new tax number can be assigned for the income tax case. The personal tax ID remains unchanged.
Several Tax Cases
One person can deal with more than one tax number
The tax number does not relate exclusively to the person. The same individual can therefore have several tax-related administrative assignments.
Income tax
The personal German income tax case can be administered under its own tax-office tax number.
Business activity
A professional or commercial activity can be separately registered and administered for tax purposes.
Additional taxes
Depending on the facts, further tax procedures and administrative assignments can be added.
Self-Employed & Traders
Starting a business activity creates its own tax registration process
A person starting a self-employed or commercial activity generally submits the information required for taxation through the German tax-registration questionnaire.
The activity is then administered within the relevant tax procedures. In addition to the personal IdNr and a tax number, further tax identifiers can become relevant.
Professional self-employment
Even without trade registration, the activity must still be registered for tax purposes.
Commercial trade
In addition to tax registration, a separate trade registration can be required.
Companies
A German GmbH does not use its shareholder's personal tax ID
The personal identification number under Section 139b AO is an identifier for individuals. A GmbH, UG or partnership is administered as a separate tax case.
The company receives the tax numbers and identifiers required for its own tax procedures as part of its tax registration.
Keep shareholder and company identifiers separate
The shareholder's or managing director's personal tax ID is not the GmbH's tax number. Likewise, the company's tax number is not the personal identifier of its shareholders.
Business Identification Number
Economically active persons and entities can also have a W-IdNr.
In addition to the personal tax ID, the German Fiscal Code provides for a Wirtschafts-Identifikationsnummer, or W-IdNr., for economically active persons and entities.
Under Section 139a AO, economically active persons and entities include individuals carrying on an economic activity, legal entities and associations of persons.
The W-IdNr. therefore has to be distinguished from the personal IdNr and the traditional tax-office tax number.
Individual
Permanent personal identification in the German tax system.
Economic activity
Identifier for economically active individuals, legal entities and associations.
Tax case
Administrative identification of a specific tax procedure at the competent tax office.
VAT
The German VAT ID is another separate number
The Umsatzsteuer-Identifikationsnummer, or USt-IdNr., should not be confused with the personal tax ID, the tax number or the W-IdNr.
It is used for specific VAT purposes and particularly in cross-border business transactions within the VAT system.
| Identifier | Typical Purpose |
|---|---|
| Tax ID / IdNr | Permanent identification of an individual |
| Tax Number | Administration of a specific tax case by the tax office |
| W-IdNr. | Identification of economically active persons and entities |
| VAT ID / USt-IdNr. | VAT identification, particularly for cross-border business transactions |
Where can I find the number?
Tax ID and tax number appear on different documents
Personal documents
The IdNr can be found on notices from the Federal Central Tax Office and is also commonly shown on payroll tax certificates and income-tax documents.
Tax-office documents
The tax number is commonly shown on German tax assessments, correspondence from the tax office and previous tax returns.
Moving to Germany
After moving to Germany, the tax ID is usually the first relevant identifier
If you are registered for the first time with a sole or principal residence in Germany and do not yet have an IdNr, the registration process is used for the initial assignment.
A tax number, by contrast, does not necessarily arise merely because you move to Germany. It is used or assigned in connection with a specific tax procedure, such as an income tax assessment or a newly started self-employed activity.
Common Mistakes
Which identifier is frequently used incorrectly
Calling the tax ID a tax number
The eleven-digit IdNr is the personal identifier, not the traditional local tax-office tax number.
Expecting a new tax ID after moving
The IdNr remains the same. The tax number used for a specific tax case can change.
Confusing the VAT ID with the tax ID
The VAT ID serves a completely different purpose.
Using the GmbH's tax number personally
The company and its shareholder are separate levels of tax administration.
Treating an old tax number as permanent
A change of competent tax office can result in a new tax number.
Treating all identifiers as interchangeable
IdNr, tax number, W-IdNr. and VAT ID have different legal bases and functions.
Further Guidance
German Registration & Tax Procedures
Frequently Asked Questions
German Tax ID and Tax Number
What is the difference between a German tax ID and tax number?
How many German tax IDs can one person have?
Does the German tax ID change when I move?
Can the German tax number change when I move?
Who issues the German tax ID?
Can I have more than one tax number?
Is the German VAT ID the same as the tax ID?
What is the W-IdNr.?
Do I need a tax number immediately after moving to Germany?
Which number do I enter on a German income tax return?
German Tax Advice
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We assist with moves to Germany, new self-employed activities and company formations and help determine which tax identifiers and registrations are required for the relevant tax case.
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