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.
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 |
| 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 | ✓ |
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.
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 |
Your assigned tax office is determined by:
| Timeline | Details |
|---|---|
| Typical processing time | 2–6 weeks |
| Result | Steuernummer sent by post |
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 |
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.
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`
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.
| 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 |
| 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 |
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.