Steuer & Sozialabgaben · Lohnsteuer & Sozialabgaben
Steuer-ID und Steuernummer: was ist der Unterschied und wie bekomme ich sie?
Die Steueridentifikationsnummer (Steuer-ID) wird nach Anmeldung automatisch zugeschickt und ist lebenslang gültig. Die Steuernummer vergibt das Finanzamt und wird für die Steuererklärung benötigt.
When you move to Germany, two numbers are crucial for your tax and employment life: the Steuer-ID and the Steuernummer. Although the names sound similar, they serve different purposes and arrive at different times. Understanding the difference will save you time, money, and headaches as you settle in and start earning income in Germany.
The Steuer-ID: Your Lifelong Identification Number
The Steueridentifikationsnummer, or Steuer-ID, is an 11-digit number assigned to every person registered in Germany. You receive it automatically once you register your residence with your local Meldebehörde (registration office) through the Anmeldung process. The Bundeszentralamt für Steuern (BZSt)—the Federal Central Tax Office—issues this number, and it remains yours for life. It never changes, even if you move, marry, or change your name.
New residents typically receive their Steuer-ID by post within a few weeks of registration, though the BZSt officially has up to three months to send it. This letter is important: keep it safe. You will need the Steuer-ID on your first day of work, so many expats request the BZSt to resend it quickly if the initial letter goes missing.
What the Steuer-ID Is Used For
Your employer needs your Steuer-ID from day one to calculate and deduct your Lohnsteuer (wage tax) and Sozialabgaben (social contributions). Without it, your employer cannot properly report your wages to the tax office, and you may be taxed under the unfavorable Steuerklasse VI (tax class VI), which results in higher deductions from your paycheck.
Beyond employment, the Steuer-ID is required for opening a bank account in Germany, setting up Freistellungsaufträge (tax exemption orders), claiming Kindergeld (child benefit), and filing your annual tax return with the Finanzamt. Many state and federal agencies ask for it when you apply for residence permits, health insurance, or other official services.
Finding Your Steuer-ID
Your Steuer-ID appears on several official documents: your Einkommensteuerbescheid (income tax assessment notice), your Lohnsteuerbescheinigung (wage tax certificate from your employer), and the official letter from the BZSt. If you have filed a tax return, check the top of the first page of your tax assessment. If you have worked in Germany, look at your most recent wage tax certificate.
The Steuernummer: Your Local Tax File Number
The Steuernummer is a 13-digit number issued by your local Finanzamt (tax office). Unlike the Steuer-ID, the Steuernummer is tied to a specific tax office based on where you live. It is used primarily for filing income tax returns and for communicating with your local Finanzamt. You do not receive it automatically upon registration; instead, it is assigned to you when you first file a tax return or, for self-employed people, when you register a business.
One important difference: if you move to a new city or state, your Finanzamt may change, and you will receive a new Steuernummer. In contrast, your Steuer-ID remains the same. For this reason, the Steuernummer is gradually being phased out in favor of the Steuer-ID, though both remain in use today and will coexist for some years to come.
When Do You Receive the Steuernummer?
As an employee, you do not apply for a Steuernummer. You receive it automatically when you submit your first Steuererklärung (tax return) and the Finanzamt issues your Einkommensteuerbescheid. This typically happens a few months after you file. If you are self-employed or run a business, you must register with the Finanzamt by completing the Fragebogen zur steuerlichen Erfassung (questionnaire for tax assessment) electronically via ELSTER. The Finanzamt then assigns you a Steuernummer, usually within two to six weeks.
Where to Find the Steuernummer
Your Steuernummer appears on your Einkommensteuerbescheid (tax assessment letter), on any correspondence from your Finanzamt, and in your ELSTER account if you have registered one. If you are self-employed, you will also include the Steuernummer on all invoices and business documents. If you cannot find it, contact your local Finanzamt directly—they can tell you your number over the phone or by mail.
Comparing Steuer-ID and Steuernummer
- Steuer-ID: 11 digits, issued by the BZSt (federal), unchanged for life, required on day one of employment.
- Steuernummer: 13 digits, issued by your local Finanzamt, can change if you move to a different Finanzamt jurisdiction, required for tax returns and self-employment.
- Steuer-ID: needed for employer payroll, health insurance, banking, social benefits.
- Steuernummer: used primarily for tax return filing and communication with your local tax office.
- Steuer-ID: automatically sent by post after Anmeldung within three months.
- Steuernummer: issued after your first tax return or upon registration of self-employment.
Losing Your Steuer-ID: How to Request It Again
If your Steuer-ID letter goes missing or you cannot locate it, do not panic. The BZSt will resend it free of charge. The simplest way is to request a new copy online via the BZSt's web portal. Visit the official website at https://online.portal.bzst.de and use their input form. You will need to provide your full name, date of birth, and current registration address. The BZSt will send your Steuer-ID by post to your registered address.
If you prefer not to use the online form, you can also write a letter to the BZSt: Bundeszentralamt für Steuern, Referat St II 3, 11055 Berlin. For data protection reasons, the BZSt will only send the number by mail, never by email or telephone. Processing usually takes a few weeks. You can also access your Steuer-ID through your ELSTER account or, if you have filed a tax return, from your Einkommensteuerbescheid.
What Happens If Your Employer Doesn't Have Your Steuer-ID?
Since 2023, employers have been required to use the Steuer-ID to report wages electronically to the tax office via the ELStAM system (Elektronische Lohnsteuerabzugsmerkmale). If you do not provide your Steuer-ID, your employer cannot retrieve your correct tax class, child tax credits, or church tax status. As a result, your wages will be taxed using Steuerklasse VI, the most unfavorable tax class, leading to significantly higher tax deductions from your paycheck.
The good news is that this is temporary and correctable. Once you provide your Steuer-ID, your employer can submit corrected wage information, and you will receive a refund of overpaid taxes when you file your annual return. To avoid this situation, deliver your Steuer-ID to your employer before your first day of work whenever possible.
The Steuernummer: Do You Need It?
As an employee in Germany, you do not strictly need the Steuernummer for day-to-day work. Your employer uses your Steuer-ID for payroll. However, once you file your first tax return, you will receive a Steuernummer, and you must use it in all future tax filings and communications with your local Finanzamt. If you become self-employed or start a side business, you must actively register with the Finanzamt and will receive a Steuernummer for that activity—even if you already have one from employment.
Filing Your First Tax Return
When you file your first annual Steuererklärung with the Finanzamt, use your Steuer-ID. You do not need a Steuernummer yet; the Finanzamt will assign one when processing your return. You can file via ELSTER (the official online tax filing system) or by submitting a paper form to your local Finanzamt. The Finanzamt will then send you a tax assessment notice that includes your newly assigned Steuernummer.
From that point forward, always use the Steuernummer when filing tax returns or corresponding with the Finanzamt about personal income tax matters. However, you should always provide your Steuer-ID to your employer and to any government agency that requests it.
Summary: Quick Reference
- You need the Steuer-ID on your first day of work. Get it from your Anmeldung; if the letter is delayed, request it from https://online.portal.bzst.de immediately.
- Give your Steuer-ID to your employer and your bank before you start. Without it, payroll tax will be wrong.
- You do not need the Steuernummer until after you file your first tax return.
- After your first tax return, always use the Steuernummer on tax forms and for correspondence with the Finanzamt.
- If you move to a different city with a new Finanzamt, you will receive a new Steuernummer. Use your Steuer-ID to ensure a smooth transition.
- Both numbers coexist in Germany's tax system today, but the Steuer-ID is gradually replacing the Steuernummer.
Keep reading — Lohnsteuer & Sozialabgaben
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