Whether you are filing your first tax return, starting a business, or simply want to know what the many numbers on your tax assessment notice mean: sooner or later, you will encounter the Steuernummer (tax number) – and often the steuerliche Identifikationsnummer (tax identification number) as well.
In this article, you will learn:
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Exactly what the tax number is
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How to obtain your tax number
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The difference between the tax number and the tax identification number (IdNr)
What is a tax number?
The Steuernummer is an internal administrative identification used by the Finanzamt – often referred to as a "file reference". It is used to organise and process your tax matters.
Generally, every taxable person receives a tax number – particularly for income tax, corporate tax, or VAT. Married couples or civil partners who are assessed jointly receive a joint tax number.
In certain cases, you may be assigned multiple tax numbers – for example, if you have different types of income (e.g., self-employed and rental income).
In other tax categories as well – such as real estate transfer tax – a separate tax number can be assigned for each individual acquisition process.
How do I get a tax number?
You cannot apply for a tax number directly – it is automatically assigned to you by the Finanzamt once you are registered for tax purposes. This can happen in various ways:
Employees & Landlords:
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When you submit your first income tax return, you simply leave the "Steuernummer" field blank.
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The Finanzamt creates a tax number during the processing phase.
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You will receive this by post and will find it thereafter on every tax assessment notice (Steuerbescheid).
Self-employed, Freelancers & Entrepreneurs:
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You must register with the Finanzamt within one month of starting your activity.
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To do this, you fill out the "Fragebogen zur steuerlichen Erfassung" (tax registration questionnaire) – electronically via the ELSTER portal (www.elster.de).
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After verification, you will receive your tax number by post.
Tradespeople:
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The business registration at the trade office (Gewerbeamt) is automatically forwarded to the Finanzamt.
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Additionally, you must take active steps yourself and also submit the "Fragebogen zur steuerlichen Erfassung" electronically.
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Here too, the assignment of the tax number only occurs after review by the Finanzamt.
Associations & other corporations:
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The "Fragebogen zur steuerlichen Erfassung" is also required here – though currently still in paper form.
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You can find the form at www.formulare-bfinv.de or via your local Finanzamt.
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The tax number is also assigned by post in this case.
Difference from the tax identification number (IdNr)
Often confused – but fundamentally different:
The IdNr (tax identification number) is issued by the Federal Central Tax Office (BZSt) to every natural person in Germany – automatically, valid for life, and unchangeable.
The tax number, on the other hand, is issued by the respective responsible Finanzamt. It is not person-linked but tied to your place of residence or the local Finanzamt. If you move to a different tax office district, your tax number may change.
You need the identification number for:
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your tax return
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ELSTER access
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Communication with the Finanzamt
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Employers, banks, or insurance companies that are legally required to report tax-relevant data
You can find the IdNr, for example, on your tax assessment notice, your wage tax statement (Lohnsteuerbescheinigung), or in the information letter from the BZSt.
Conclusion: Two numbers, two functions
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You need the tax number (Steuernummer) for the processing of specific tax matters at the Finanzamt.
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The tax ID (IdNr) stays with you for a lifetime – regardless of where you live or the type of tax.
If you are starting a business, paying tax on income for the first time, or becoming self-employed, you should initiate the necessary steps for tax registration early. This ensures everything runs smoothly – and your tax number arrives on time.
Do you want to play it safe? Lexo Tax supports you personally with all questions regarding tax registration, IdNr, ELSTER registration, and more.
Join now and secure your benefits
**Note
**This article is for general information purposes and was carefully created by the editorial team at Lexo.Tax. Personal tax advice can only be provided within the framework of a membership with Lexo.Tax – and exclusively to the legally permissible extent according to § 4 Nr. 11 StBerG (Tax Consultancy Act).