Tax ID and tax class

In Germany, the tax identification number (Identifikationsnummer, IdNr) is used to identify you in tax procedures and stays valid for life 14. Your tax class is part of the electronic wage tax deduction data (Elektronische Lohnsteuerabzugsmerkmale, ELStAM), which can be changed in certain situations such as marriage or after the birth of a child 56.

Who needs this

• People who are registered in Germany with a main residence or sole residence usually receive an IdNr 4.
• People who are not registered but are taxable in Germany can also receive an IdNr 4.
• The IdNr is needed for electronic wage tax deduction data (ELStAM), an electronic tax return, and the processing of electronic receipts 4.
• After marriage, spouses are automatically placed in tax class IV 6.
• Changes to tax classes and other ELStAM data are handled by the tax office, and the tax office of your place of residence is responsible 5.
• If you want to keep tax class I after marriage or block employer access to your ELStAM, you can apply for that 6.

Step by step

1. Check whether you already know your IdNr on your income tax assessment, employment tax statement, or the BZSt information letter 1234.
2. If you cannot find your IdNr, request it again from the Federal Central Tax Office (Bundeszentralamt für Steuern, BZSt) using the online input form or by letter 1234.
3. If you are newly registered in Germany, the BZSt will receive your data from the registration authority and send the IdNr by post to your registered address 34.
4. If you want to change your tax class after marriage, submit the form “Antrag auf Steuerklassenwechsel bei Ehegatten” with both spouses’ signatures and tax identification numbers 6.
5. If you are requesting a tax class change in connection with ELStAM, the tax office checks the application and then updates your monthly wage tax deduction 6.

Documents

• For a re-notification of your own IdNr, the BZSt needs your name, first name, registered address or main residence, date of birth, and place of birth 3.
• If the IdNr should be sent to an address other than your registered address, this requires a written power of attorney and a copy of your personal ID document 12.
• If you newly registered in Germany and have not received your IdNr after three months, you can send a copy of your ID document and your registration confirmation to the BZSt 3.
• For a tax class change after marriage, you need the form “Antrag auf Steuerklassenwechsel bei Ehegatten” with both spouses’ signatures and IdNrs 6.
• If you married abroad, you also need proof of the marriage, for example a properly issued foreign marriage certificate 6.

Cost and time

• The BZSt can only communicate the IdNr by post for data protection reasons 12.
• Requests for the IdNr may be delayed because of high inquiry volumes 34.
• Tax class changes are free of charge 56.
• In Hamburg, the monthly wage tax deduction is adjusted after the application is processed 6.

Deadlines

• The IdNr remains permanently valid and does not change after a move, name change, or change in marital status 134.
• If you want a tax class change or factor method to take effect in the current calendar year, you must apply by 30 November 56.
• A tax class change generally takes effect from the beginning of the month after the application is filed 56.
• After your first registration in Germany or for a newborn child, if no IdNr has arrived within three months, you can contact the BZSt 3.

City by city

• Berlin: Service Berlin says the IdNr is assigned to people registered in the German population register, or to people who are taxable in Germany even without registration 4. For ELStAM matters, the tax office of your place of residence is responsible 5.
• Hamburg: After marriage, spouses are automatically placed in tax class IV, and they can apply for another combination such as III/V or IV/IV with factor 6. In Hamburg, you can also contact any regional tax office for ELStAM matters 6.