What Is the Steuernummer in Germany?

When starting a business or freelancing in Germany, you'll encounter the Steuernummer—a tax number essential for tax filings, invoicing, and communicating with the tax office.

This guide explains what it is, who needs one, and how to get it.

Steuernummer vs. Steuer-ID: What's the Difference?

Germany has two main tax identification numbers, and they serve different purposes:

Number	German Name	Who Gets It	Purpose
Steuer-ID	Steueridentifikationsnummer	Everyone registered in Germany	Lifelong identifier for income tax
Steuernummer	Steuernummer	Freelancers, self-employed, businesses	Tax filings, invoicing, VAT

Steuer-ID (Tax Identification Number)

Assigned automatically when you register your address in Germany
11-digit number that stays with you for life
Used for employment income tax
Employees typically only need this

Steuernummer (Tax Number)

Assigned by your local tax office (Finanzamt)
Changes if you move to a different tax office jurisdiction
Required for freelancers, self-employed, and businesses
Must appear on invoices

Who Needs a Steuernummer?

Situation	Steuernummer Needed?
Employee (only)	✗ (Steuer-ID is sufficient)
Freelancer (Freiberufler)	✓
Self-employed (Gewerbetreibender)	✓
Business owner	✓
Sole proprietor (Einzelunternehmen)	✓
GmbH/UG company	✓
Side business alongside employment	✓

Why Is the Steuernummer Important?

Your Steuernummer is required for:

Activity	Why It's Needed
Issuing invoices	Must appear on all business invoices
Filing tax returns	Identifies your business to the tax office
VAT registration	Needed for Umsatzsteuer purposes
Finanzamt correspondence	Your reference number for all communication

You cannot legally invoice for freelance or business work without a valid Steuernummer.

How to Apply for a Steuernummer

Step 1: Complete the Tax Registration Questionnaire

The form is called Fragebogen zur steuerlichen Erfassung.

Option	Details
Online via ELSTER	Germany's electronic tax portal (elster.de)
Paper form	Request from your local Finanzamt

Step 2: Submit to Your Local Finanzamt

Your assigned tax office is determined by:

Your residential address (for freelancers)
Your business address (for companies)

Step 3: Wait for Processing

Timeline	Details
Typical processing time	2–6 weeks
Result	Steuernummer sent by post

What Information You'll Need

When completing the questionnaire:

Information	Purpose
Personal details	Name, address, nationality
Type of activity	Description of your work
Expected income	For tax assessment
Bank details	For tax refunds/payments
Steuer-ID	Links to your personal tax record

Finding Your Steuernummer

If you already have a Steuernummer but can't find it:

Method	Details
Previous tax returns	Listed on all filings
Tax assessment notices	Steuerbescheid documents
ELSTER account	May be visible in your profile
Contact Finanzamt	Call or email your local office

There's no public online database for looking up Steuernummern—you must check your documents or contact the tax office.

Not sure how it works? Our experts are here to explain.

Steuernummer Format

The Steuernummer format varies by federal state and has 10–13 digits:

Part	What It Represents
First digits	Tax office code
Middle digits	Your unique identifier
Last digit	Check digit

Example format: `12/345/67890`

VAT Number vs. Steuernummer

If you conduct business with other EU countries, you may also need a USt-IdNr (VAT identification number):

Number	Purpose	When Needed
Steuernummer	Domestic tax filings	Always for business/freelance
USt-IdNr	EU cross-border transactions	Optional; needed for EU B2B invoices

The USt-IdNr is separate and must be requested specifically from the Finanzamt.

Timeline: Getting Set Up

Step	Timeframe
Register address (Anmeldung)	Same day
Receive Steuer-ID	2–4 weeks
Submit Fragebogen	When starting business/freelance
Receive Steuernummer	2–6 weeks after submission

Key Takeaways

Topic	Remember
Steuer-ID	Everyone gets automatically; for employment
Steuernummer	Only for freelancers/businesses; must apply
Required for invoicing	Cannot invoice without it
Apply via ELSTER	Easiest method
Processing time	Plan for 2–6 weeks

Getting Help

Navigating German tax requirements can be challenging. At Stay, we help international residents understand the administrative steps needed to work and do business in Germany.

If you'd like guidance on getting your Steuernummer or other tax matters, we're here to help.