Obtaining a tax number (Steuernummer)
A comprehensive guide for expats, students, and all newcomers
What is the Tax Number (Steuernummer)?

The tax number (Steuernummer) is a distinct identifier that must be clearly differentiated from the lifetime tax ID (Steuer-Identifikationsnummer). While the tax ID is a permanent 11-digit number assigned to individuals for life, the tax number is issued by your local tax office (Finanzamt) and serves as your specific "file number" for tax purposes. Unlike the tax ID, the tax number can change, for example, if you move to a different tax office district or change the legal structure of your business.

The tax number is required for all business-related tax matters. You need it to submit income tax returns, issue invoices for your services, register your business with the tax office, and for other official tax procedures.

Who Needs to Apply for a Tax Number?
A tax number is generally required for two distinct groups:
  1. Freelancers and Entrepreneurs: This is a mandatory requirement for anyone starting a freelance or business activity. You must apply for a tax number before you can issue invoices to your clients.
  2. Employed Individuals: Employees can obtain a tax number by filing their first income tax return (Einkommensteuererklärung). In the tax return, you simply indicate that you don't have a tax number yet. The tax office will then assign you a number.
The Application Process
The exact process differs depending on whether you are applying as a business owner or as an employee.
For Freelancers and Entrepreneurs: The Questionnaire
The primary way for self-employed individuals to get a tax number is by submitting the "Fragebogen zur steuerlichen Erfassung" (Tax Registration Questionnaire). This questionnaire allows the tax office to identify your business and set your tax advance payments.

Key facts for the 2026 process:
  • Deadline: You must submit the form to your local tax office within one month of starting your activity.
  • How to submit: The submission must be done electronically via the official ELSTER portal. Online service providers can also submit it for you via the ELSTER interface.
  • Processing time: After you submit the questionnaire, the tax office will typically process it and send you your tax number within 2 to 6 weeks . It can sometimes take longer in exceptional cases .
  • Consequences of late submission: If you miss the deadline, the tax office can impose a penalty and estimate your tax base.
How to submit via ELSTER:
  1. Log in to your ELSTER account. If you don't have one, the registration process can take up to two weeks, as you will receive an activation code by post.
  2. In the portal, navigate to "Forms & Services", then "All Forms", and select the correct version of the "Fragebogen zur steuerlichen Erfassung" for your legal form.
  3. Carefully fill out the form, which covers your personal details, your planned activity, expected profits, and VAT decisions.
  4. Submit the form electronically. The tax office will then assign your tax number and send it to you by post.
Important decision: Small business rule (Kleinunternehmerregelung)
In the questionnaire, you must decide whether to apply the small-business exemption (Kleinunternehmerregelung) . This decision has long-term consequences: if you choose the exemption, you will not charge VAT on your invoices, but you also cannot deduct input tax. This choice binds you for five years.
For Employees: The Tax Return
If you are an employee without a business, you do not need to file a questionnaire. Instead, you will receive your tax number when you file your first German income tax return. The tax office will process your return, open a file for you, and assign you a tax number, which they will send to you by post.
Important 2026 Update: The Business Identification Number (W-IdNr.)
A new identifier, the Wirtschafts-Identifikationsnummer (W-IdNr.) is being introduced for businesses in 2026.

Key points:
  • What it is: The W-IdNr. is a permanent, uniform identifier for economically active persons and businesses, used across Germany. It consists of the letters "DE" and nine digits.
  • How you get it: The number is assigned automatically by the Federal Central Tax Office (BZSt) in stages. You do not need to apply for it .
  • Does it replace the tax number? No. The W-IdNr. does not replace the Steuernummer . You will continue to use your tax number for tax forms.
  • When to use it: The W-IdNr. will be added to tax forms alongside the tax number. However, for tax declarations filed by December 31, 2026, providing the W-IdNr. is not mandatory. You should continue to use your Steuernummer as usual.

Кто его получает Steuernummer?

  • Все работающие по найму, которые собираются подавать налоговую декларацию (Einkommensteuererklärung).
  • Фрилансеры и предприниматели (Freiberufler / Gewerbetreibende) - для них получение Steuernummer является обязательным шагом при начале деятельности.
Процесс получения (для работающих по найму, которые хотят подать декларацию)

  1. Подача первой налоговой декларации: Самый частый способ получить свой Steuernummer - это подать свою первую налоговую декларацию в Германии.
  2. Заполнение декларации: Заполняете налоговую декларацию (на бумаге или через налоговую программу/онлайн-сервис like Wise, Taxfix, Elster). В форме есть пункт, где вы указываете, что у вас еще нет Steuernummer.
  3. Отправка в Finanzamt: Отправляете декларацию в налоговое управление по месту вашей регистрации.
  4. Получение номера по почте: Налоговая инспекция обрабатывает вашу декларацию, заводит на вас "дело" и присваивает вам Steuernummer. Затем они вышлют вам письмо с присвоенным номером (часто это письмо-подтверждение о получении вашей декларации).
Процесс получения (для фриланеров и предпринимателей).

  1. Подача вопросника по налогу на предпринимательскую деятельность (Fragebogen zur steuerlichen Erfassung): Перед началом работы вы должны сообщить о своей деятельности в налоговую. Для этого вы заполняете специальную форму онлайн через портал Elster (или на бумаге).
  2. Отправка в Finanzamt: Отправляете форму в ваше местное Finanzamt.
  3. Получение письма с налоговым номером: После обработки вашей заявки налоговая вышлет вам официальное письмо, в котором будет указан ваш Steuernummer. Этот номер вы будете использовать в счетах, при общении с налоговой и для подачи периодических отчетов (например, VAT-деклараций).
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