What Is the Steuernummer in Germany?

When starting a business or working as a freelancer in Germany, you'll come across the Steuernummer, an essential tax number for filing taxes, issuing invoices, and communicating with the tax office.

In this guide, we will explain 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:

Steuer-ID (Tax Identification Number)

Your Steuer-ID is like your personal tax identity in Germany, it's assigned automatically when you register your address and stays with you for life. Its key features are:

• It's an 11-digit number unique to you
• It is used for employment income tax at work, your employer uses it for payroll
• It is mostly for employees, which means that if you're working for a company, this is usually all you need

Steuernummer (Tax Number)

The Steuernummer is a separate number issued by your local tax office (Finanzamt). It is used primarily for tax filing and communication with the tax authorities. Think of it as a reference number that the tax authorities use to track your tax filings, payments, and overall tax status. It's essential if you’re freelancing, self-employed, or running a business. Its key features are:

 

• It changes if you move to a different tax office jurisdiction
• It is required for freelancers, self-employed, and businesses
• It must appear on invoices

Who Needs a Steuernummer?

not everyone in Germany needs a Steuernummer. Only individuals and businesses that need to file certain tax returns, such as freelancers, self-employed professionals, and business owners, receive a Steuernummer. Employees do not require one, as they use their Steuer-ID for income tax purposes.

 

Why Is the Steuernummer Important?

Your Steuernummer is required for different tax-related activities, such as:

How to Apply for a Steuernummer

If you're starting a business or working as a freelancer in Germany, you'll need a Steuernummer. Here's how to apply:

Step 1: Complete the Tax Registration Questionnaire

The form is called Fragebogen zur steuerlichen Erfassung. You can fill it out online or request a copy 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

Once you submit your Fragebogen zur steuerlichen Erfassung, your application will be reviewed. Here's what to expect:

 

What Information You'll Need

When filling out the questionnaire, make sure you have:

Finding Your Steuernummer

If you already have a Steuernummer but can't find it, try these options:

Steuernummer Format

The Steuernummer is your business tax number in Germany, and its format can vary depending on the federal state. It usually has 10-13 digits:

Example format: `12/345/67890`

VAT Number vs. Steuernummer

If you do business with other EU countries, you may also need a USt-IdNr (VAT identification number). Here's how it differs from your Steuernummer:

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

Timeline: Getting Set Up

Here's an approximation of how long each step takes when starting your business or freelance work in Germany:

 

Key Takeaways

If you need a handy overview of both your Steuer-ID and Steuernummer, here's a quick summary of what you need to know:

 

Getting Help

Understanding German tax requirements and bureaucracy 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.