Steuernummer constitutes an extremely important element of the German tax system. It allows the taxpayer to be identified when he/she carries out his/her tax and administrative obligations. In this article, we will explain what this number is and why it is so necessary.
1. Tax identification number
Steuernummer (St.-Nr., for short) constitutes the German equivalent of the Polish tax identification number. Indeed, it is used for tax identification before German tax institutions and administrative authorities. It’s mandatory to have it.
Steuernummer is issued to both natural and legal persons.
It should be noted here that Steuernummer is very often confused with other identification numbers. In the case of numbers assigned to indivuals, it is confused with the identification number – die Identifikationsnummer (it also functions under other names, e.g. Steuer-ID). Die Identifikationsnummer constitutes the equivalent of the Polish PESEL number. It has individual character and is assigned once for life. On the other hand, among numbers issued to legal persons, Steuernummer is confused with the German VAT number (Umsatzsteuer-Identifikationsnummer). The VAT number is assigned only to entities charging VAT.
2. Authority granting Steuernummer
Steuernummer is issued by the locally competent tax office (Finanzamt). The waiting time for the number differs from one local tax office to another and depends on many factors.
3. What does Steuernummer look like?
Usually, Steuernummer consists of 10-11 digits. Its format differs depending on the region of Germany where it’s issued. Hovewer, there is a common element. The first two digits always allow to identify the federal state from which the tax office issued the number.
4. Number which may change
Unlike other numbers, Steuernummer may change due to events affecting the taxpayer’s status. This most often occurs when the taxpayer who is an individual moves to another Land, or in the case of legal persons – when the head office changes. The number also changes because of a change concerning the marital status of an individual. For example: married persons wishing to settle jointly will receive one tax number. If they get divorced some time later and settle separately, they will receive separate numbers.
5. Legal notice
The study is a work within the meaning of the Act of 4 February 1994 on Copyright and Related Rights (OJ 2006, No. 90, item 631, consolidated text, as amended). Publishing or reproducing this study or its part, quoting opinions, as well as disseminating in any other way the information contained therein without the written consent of Crede sp. z o.o. is prohibited.
