German tax number vs tax ID: what is the difference?
Germany has two personal tax numbers that people mix up all the time: the Steuernummer (tax number) and the Steuer-ID (tax ID). This page explains which is which, where to find them and which one you need.
The short version
The Steuer-ID (also called IdNr) is a personal number with eleven digits that you keep for life. The Steuernummer is assigned by a local tax office (Finanzamt) to a taxpayer, looks different in every federal state and can differ by type of tax. ELSTER, the official tax portal, states that the tax number is independent of the identification number and should not be confused with it.
| Steuernummer (tax number) | Steuer-ID (tax ID, IdNr) | |
|---|---|---|
| Looks like | Depends on the federal state, written with slashes | Eleven digits |
| Issued by | Your local tax office | The Federal Central Tax Office (BZSt), usually without an application |
| Where to find it | On letters and assessments from the tax office, top left | On your income tax assessment and your payslip tax statement (Lohnsteuerbescheinigung) |
| Changes | There can be different ones for different taxes | Stays the same for life, also after moving, a name change or a change of marital status |
Which one does a form or employer ask for?
- Employer and payroll: the Steuer-ID, because wage tax is assigned to you as a person.
- Your own tax return or a business registration: the Steuernummer your tax office gave you.
- Invoices from a business: German VAT law requires the issuer to state either the Steuernummer or the VAT ID (Umsatzsteuer-Identifikationsnummer). The Steuer-ID is not used on invoices.
How to find your Steuernummer
According to ELSTER, the number appears on a tax assessment at the top left, right after the word "Steuernummer". The layout can vary slightly by state or type of tax. Copy it exactly as printed, including the slashes. Each federal state has its own pattern, and a nationwide 12 or 13 digit notation exists next to it. Patterns for all 16 states and a converter are on the German page Steuernummer umrechnen.
How to find your Steuer-ID
The BZSt says you can usually find it on your income tax assessment and on your wage tax statement, labelled "Identifikationsnummer" or "Steuer-ID". If you lost it, the BZSt can send it again on request, either through the form "Erneute Mitteilung der steuerlichen Identifikationsnummer" in its online portal or by a written request. For data protection reasons the number is sent by letter, not by phone or e-mail, so be careful with messages that claim to tell you your tax ID or ask you for it. The German guide Steuer-ID finden has the details.
What about the VAT ID?
The VAT ID (USt-IdNr) is a third number. It is used for cross-border trade within the EU and starts with "DE" for German businesses. Examples and a format checker are on German VAT number example.
Using these numbers in tests
Never use real tax numbers or tax IDs in test data. Use invented sample values instead; the German page Steuer-ID Beispiel produces numbers that are formally valid but belong to nobody. A format check can only tell you that a number looks right, not that it was ever issued. This page is general information and not tax advice.
Sources and status
- ELSTER: Where do I find my tax number? (German)
- Federal Central Tax Office (BZSt): Tax identification number (German)
- BZSt: Frequently asked questions on the identification number (German)
- UStG section 14: issuing invoices (German)
Content last reviewed: October 2026. Not legal or tax advice; the statements of the competent authorities prevail.