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How do I get a German tax ID (Steuer-ID) after moving to Germany?

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When you register a sole or main residence, the registration office must send your data to the Federal Central Tax Office (BZSt), which assigns the 11-digit tax ID and must inform you without delay. If no number arrives within three months of registering, the BZSt says to send it copies of your identity document and registration confirmation.

Key facts

What The law or authority says Source
Who issues it The Federal Central Tax Office (Bundeszentralamt für Steuern, BZSt) assigns each taxpayer a uniform, permanent identification number AO § 139a(1)
How the BZSt gets your data Registration offices send data on every resident registered with a sole or main residence AO § 139b(6)
Being told your number You must be informed of the assignment without delay AO § 139a(1) sentence 4
When it comes The BZSt assigns it once the registration office has sent the data BZSt FAQ, “Wann bekomme ich eine IdNr?”
Nothing after three months Send the BZSt a copy of your identity document and your registration confirmation; your surname must be on the mailbox BZSt FAQ, “Wann bekomme ich eine IdNr?”
What it looks like 11 digits, no personal information, valid for life, unchanged after a move, name change or marriage BZSt, “Die Identifikationsnummer”
One number per person A person may receive only one identification number AO § 139b(1)
Lost it Request it again by the BZSt online form or by letter; it is sent only by letter, never given by phone BZSt, “Die Identifikationsnummer”
Starting a job Give each employer your tax ID and date of birth EStG § 39e(4)

How the number is issued

The Fiscal Code makes the BZSt responsible for assigning the identification number (AO § 139a(1)). To assign it for the first time, the registration offices (Meldebehörden) send the BZSt the data of every resident registered with a sole or main residence (AO § 139b(6)), and also when someone is registered for whom no number has been assigned yet (AO § 139b(7)). The law says the person must be informed of the assignment without delay (AO § 139a(1)).

The BZSt’s guidance for people registering in Germany for the first time says it assigns the number as soon as the registration office has sent the required data.

If the letter doesn’t arrive

The BZSt says that if you have registered but haven’t been told a number after three months, you can send it a copy of your identity document and your registration confirmation (Meldebestätigung). It will then contact the registration office and tell you the number. For the letter to be delivered, your surname must be on your mailbox.

If you had a number and lost the letter, the number stays the same. The BZSt can send it again; you can ask through its online input form or by letter. For data protection reasons it sends the number only by letter, and it can’t give it out by phone. Sending it to an address other than your registered one requires your written authorisation with a copy of your identity document.

For employees

When you start a job, you must give each employer your identification number and date of birth, and say whether it is your first or a further job (EStG § 39e(4)). If an employee in the cases of EStG § 39(2) has no number yet, the law says the employee applies to the tax office, and the employer can apply on the employee’s behalf with a power of attorney (EStG § 39(3)).

Sources

  1. Abgabenordnung (AO), § 139a Identifikationsmerkmal (consolidated text, gesetze-im-internet.de) checked 2026-10-25
  2. Abgabenordnung (AO), § 139b Identifikationsnummer (consolidated text, gesetze-im-internet.de) checked 2026-10-25
  3. Bundeszentralamt für Steuern: Die Identifikationsnummer checked 2026-10-25
  4. Bundeszentralamt für Steuern: Fragen und Antworten zur IdNr checked 2026-10-25
  5. Einkommensteuergesetz (EStG), § 39(3) (consolidated text, gesetze-im-internet.de) checked 2026-10-25
  6. Einkommensteuergesetz (EStG), § 39e(4) (consolidated text, gesetze-im-internet.de) checked 2026-10-25

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This is general information, not legal advice, and Lumen is not a law firm. Rules change and offices differ: check the official sources above before you act. Found something wrong or out of date? Write to support@lumen.observer.