Brief definition
The Tax identification number is one 11-digit, nationwide uniform, and lifelong identity number for natural persons in Germany. It serves for unambiguous tax allocation.
The legal basis is § 139b of the Abgabenordnung (AO). The awarding is carried out centrally by the Federal Central Tax Office.
Structure and Properties
- 11-digit numerical code
- nationwide unequivocal
- Valid for life
- Does not change on relocation or change of name
Each natural person receives only one tax identification number.
Meaning in payroll
The tax identification number is a prerequisite for retrieving the Electronic wage tax deduction characteristics (ELStAM). Without a valid identification number, income tax deductions cannot be carried out properly.
It is used for the unique assignment of employees in the income tax procedure.
Distinction from the Tax Number
The Tax identification number is not with the Tax number to confuse. The tax number is issued by the responsible tax office and can change, for example, if you move. The tax identification number, on the other hand, is permanent.
FAQ
What is the tax identification number?
An 11-digit, lifelong identification number for natural persons in Germany.
The tax identification number is issued by the tax office.
The Federal Central Tax Office.
Does the tax identification number change?
No. It remains unchanged even if you move or change your name.
Why is it important for employers?
It is required for retrieving ELStAM and thus for correct income tax deduction.
Conclusion
The tax identification number is a central identification feature in German tax law. For companies, it is indispensable for the legally compliant implementation of income tax withholding.
Brasser Accounting Solutions GmbH is a specialised accounting service provider and part of a corporate group with Quint GmbH (tax consultancy/auditing) and Service Place Årjäng AB (Swedish tax office). BAS exclusively performs services according to § 6 No. 3 and 4 StBerG and does not provide tax or legal advice.
