Taxes Updated March 2025 · 6 min read

How to Get a Tax Number (Steuernummer) in Germany

Everyone who works or is self-employed in Germany needs a tax number. This guide explains the difference between the two German tax numbers, who needs what and how to apply.

Quick answer: As an employee you receive your tax ID automatically by post after registering your address. As a self-employed person you fill in the tax registration questionnaire — online via ELSTER or by post to your local tax office.

Steuernummer vs. Steueridentifikationsnummer – what is what?

  • Steueridentifikationsnummer (tax ID): An 11-digit number, valid for life, never changes. Every person registered in Germany receives it automatically by post — including children.
  • Steuernummer: Issued by your local tax office. Can change when you move to a different tax office district. Self-employed people and business owners need it on invoices.

Who needs a Steuernummer?

  • All self-employed people and freelancers
  • Business owners
  • Landlords declaring rental income
  • Employees receive it automatically — no action needed

How to apply for a Steuernummer

  • 1
    Register your address first

    Without an address registration at the Einwohnermeldeamt you cannot apply at the tax office. Register first, then apply for your Steuernummer.

  • 2
    Fill in the tax registration questionnaire

    For self-employed people: the questionnaire (Fragebogen zur steuerlichen Erfassung) is available online at ELSTER (elster.de) or as a PDF at your local tax office.

  • 3
    Submit to the tax office

    Online via ELSTER or by post to your responsible tax office. Find your tax office using the search on the Federal Central Tax Office website.

  • 4
    Receive your Steuernummer by post

    Usually within 2–4 weeks. You can then use it on invoices.

Tax number on invoices

As a self-employed person you must include either your Steuernummer or your Umsatzsteuer-ID on every invoice.

Small business owners (Kleinunternehmer): If you use the §19 UStG exemption, your Steuernummer is sufficient. Don't forget the mandatory note: "Gemäß §19 UStG wird keine Umsatzsteuer berechnet."

Frequently asked questions

What is the difference between Steuernummer and Steueridentifikationsnummer?

The Steueridentifikationsnummer is lifelong and never changes. The Steuernummer is issued by the local tax office and can change when you move.

Do I get a tax number automatically?

As an employee yes — after address registration it arrives by post. As a self-employed person you must apply actively.

How long does it take?

Usually 2–4 weeks after submitting the questionnaire.

Tip: Register on ELSTER (elster.de) — you can submit all tax returns digitally and view your Steuernummer at any time.