{"id":4042,"date":"2026-03-24T13:36:50","date_gmt":"2026-03-24T13:36:50","guid":{"rendered":"https:\/\/www.brasser-accounting.de\/?post_type=glossar&#038;p=4042"},"modified":"2026-05-12T10:12:38","modified_gmt":"2026-05-12T10:12:38","slug":"tax-identification-number","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/steueridentifikationsnummer\/","title":{"rendered":"Tax identification number"},"content":{"rendered":"<nav class=\"toc\" aria-label=\"Table of Contents\">\n      <h2>Table of Contents<\/h2>\n      <ol>\n        <li><a href=\"#einleitung\">Brief definition<\/a><\/li>\n        <li><a href=\"#aufbau\">Structure<\/a><\/li>\n        <li><a href=\"#verwendung\">Payroll<\/a><\/li>\n        <li><a href=\"#abgrenzung\">Demarcation<\/a><\/li>\n        <li><a href=\"#faq\">FAQ<\/a><\/li>\n        <li><a href=\"#fazit\">Conclusion<\/a><\/li>\n      <\/ol>\n    <\/nav>\n\n<section id=\"einleitung\">\n        <div class=\"snippet info\">\n          <h3>Brief definition<\/h3>\n          <p>The <strong>Tax identification number<\/strong> is one <strong>11-digit, nationwide uniform, and lifelong identity number<\/strong> for natural persons in Germany. It serves for unambiguous tax allocation.<\/p>\n        <\/div>\n\n        <p>The legal basis is \u00a7 139b of the Abgabenordnung (AO). The awarding is carried out centrally by the <strong>Federal Central Tax Office<\/strong>.<\/p>\n      <\/section>\n\n      <section id=\"aufbau\">\n        <h2>Structure and Properties<\/h2>\n        <ul>\n          <li>11-digit numerical code<\/li>\n          <li>nationwide unequivocal<\/li>\n          <li>Valid for life<\/li>\n          <li>Does not change on relocation or change of name<\/li>\n        <\/ul>\n\n        <p>Each natural person receives only one tax identification number.<\/p>\n      <\/section>\n\n      <section id=\"verwendung\">\n        <h2>Meaning in payroll<\/h2>\n        <p>The tax identification number is a prerequisite for retrieving the <a href=\"https:\/\/www.brasser-accounting.de\/en\/glossary\/eltham\/\">Electronic wage tax deduction characteristics (ELStAM)<\/a>. Without a valid identification number, income tax deductions cannot be carried out properly.<\/p>\n\n        <p>It is used for the unique assignment of employees in the income tax procedure.<\/p>\n      <\/section>\n\n      <section id=\"abgrenzung\">\n        <h2>Distinction from the Tax Number<\/h2>\n        <p>The <strong>Tax identification number<\/strong> is not with the <strong>Tax number<\/strong> 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.<\/p>\n      <\/section>\n\n      <section id=\"faq\">\n        <h2>FAQ<\/h2>\n\n        <div class=\"snippet info\">\n        <h3>What is the tax identification number?<\/h3>\n        <p>An 11-digit, lifelong identification number for natural persons in Germany.<\/p>\n      <\/div>\n\n        <div class=\"snippet info\">\n        <h3>The tax identification number is issued by the tax office.<\/h3>\n        <p>The Federal Central Tax Office.<\/p>\n      <\/div>\n\n        <div class=\"snippet info\">\n        <h3>Does the tax identification number change?<\/h3>\n        <p>No. It remains unchanged even if you move or change your name.<\/p>\n      <\/div>\n\n        <div class=\"snippet info\">\n        <h3>Why is it important for employers?<\/h3>\n        <p>It is required for retrieving ELStAM and thus for correct income tax deduction.<\/p>\n      <\/div>\n      <\/section>\n\n      <section id=\"fazit\">\n        <h2>Conclusion<\/h2>\n        <p>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.<\/p>\n      <\/section>\n\n      <footer class=\"author\">\n        <strong>Author<\/strong><br\/>\n        the BAS editorial team<br\/>\n        <p class=\"note\">This glossary entry is for general information only.<\/p>\n      <\/footer>\n\n      <p class=\"disclaimer\">\n        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 \u00c5rj\u00e4ng AB (Swedish tax office). BAS exclusively performs services according to \u00a7 6 No. 3 and 4 StBerG and does not provide tax or legal advice.\n      <\/p>","protected":false},"template":"","glossar-kategorien":[18],"class_list":["post-4042","glossar","type-glossar","status-publish","hentry","glossar-kategorien-lohnbuchhaltung"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4042","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar"}],"about":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/types\/glossar"}],"wp:attachment":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/media?parent=4042"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4042"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}