Country guide

Germany

Germany uses the 11-digit tax identification number (IdNr) for natural persons, the Wirtschafts-Identifikationsnummer (W-IdNr) for economically active natural persons and entities, and the local tax office Steuernummer where official reporting guidance accepts or requires it.

DE DEU 3 TIN types Last reviewed 2026-05-14

TIN types

3 published formats. Open a type to see examples, structure details, and official sources.

Validate Germany TIN

German Tax Identification Number (IdNr)

Current Individuals

Bundeszentralamt für Steuern (Federal Central Tax Office)

Permanent personal tax identifier assigned by the Federal Central Tax Office to natural persons for German taxation procedures.

Details

Examples

74 268 315 190

Where to find it

On the original BZSt notification letter, income tax assessment notices, wage tax certificates, and other tax authority correspondence.

Common names

IdNr Steueridentifikationsnummer Steuerliche Identifikationsnummer Steuer-ID Tax ID

Structure

1-10 Identifier Non-descriptive numeric identifier assigned to the person.

11 Check digit Control digit.

Official source

oecd.org download.elster.de gesetze-im-internet.de bzst.de

German Tax Number (Steuernummer)

Current Individuals Entities

Finanzamt (Local tax office)

Tax office number assigned by the local Finanzamt to a taxpayer or processing case and accepted in official reporting where a W-IdNr or IdNr is not available.

Details

Examples

2866081508156 5400081508159

Where to find it

On tax office notices, tax assessment notices, and other correspondence from the Finanzamt; displayed formats vary by federal state.

Common names

Steuernummer Tax number ELSTER-Steuernummer

Structure

1-4 Federal tax office number Identifies the tax office in the standardized ELSTER format.

5 Format key Fixed separator digit used in the standardized ELSTER format.

6-12 Case segment State-specific local tax office reference.

13 Check digit Control digit.

Official source

oecd.org elster.de download.elster.de gesetze-im-internet.de bzst.de

German Wirtschafts-Identifikationsnummer (W-IdNr)

Current Individuals Entities

Bundeszentralamt für Steuern (Federal Central Tax Office)

Federal business identification number assigned by the Federal Central Tax Office to economically active natural persons, legal persons, and associations of persons.

Details

Examples

DE100000008-00001 DE100000016-00002

Where to find it

For holders with an existing USt-IdNr, through the BZSt public notice; otherwise through the ELSTER account or later on business tax assessment notices.

Common names

W-IdNr W-ID Wirtschafts-ID Wirtschafts-Identifikationsnummer Business identification number

Structure

1-2 Country prefix Fixed German prefix.

3-11 Core identifier Nine-digit federal identifier with the same visible structure as a German VAT identification number.

12-16 Differentiator Five-digit marker for an economic activity, business, or permanent establishment.

Official source

gesetze-im-internet.de ao.bundesfinanzministerium.de bzst.de bundesfinanzministerium.de bgbl.de