The tax ID (Steuer-ID, officially the steuerliche Identifikationsnummer) stays with you throughout your working life and in every tax return. As an international student, you probably ask first: will I receive the number automatically, or do I have to apply for it? The answer depends mainly on whether you are registered in Germany.
In short: The tax ID is assigned on the basis of the data the registration office transmits. A person receives at most one identification number, and each number is issued only once (section 139b of the Fiscal Code, AO). Anyone without a number can apply at the local tax office for a one-year certificate for wage tax withholding (section 39e EStG). Last updated: November 2026.
Key points
- The registration office transmits the data of every resident so that the identification number can be assigned (section 139b (6) AO).
- Until assignment, the registration office issues a provisional processing code. It is deleted once the number is communicated (section 139b (6) AO).
- Stored data include name, date of birth, address and nationalities (section 139b (3) AO).
- Your employer retrieves your wage tax details using the number. The details are not made available before the employment starts (section 39e EStG).
- Without a number, a one-year certificate for wage tax withholding is available (section 39e (8) EStG).
- If the number is lost or never arrived, it can be requested online from the Federal Central Tax Office.
How do you get a tax ID if you live in Germany?
Assignment is tied to your registration at the registration office (Meldebehörde). Every registered resident receives a unique and unchangeable number, issued after the first registration. The overview below shows the stages in the order the law describes them. A different body acts at each stage, so it helps to know who is responsible.
| Step | Responsible body | Basis |
|---|---|---|
| Registering your address | Registration office | Transmission of every resident’s data, section 139b (6) AO |
| Provisional processing code | Registration office | Issued until assignment, section 139b (6) AO |
| Communication of the identification number | Federal Central Tax Office (BZSt) | Assignment and deletion of the code, section 139b (6) AO |
| Retrieval for wage tax withholding | Employer | Details provided via the BZSt, section 39e (3) EStG |
For you as an international student, this means the decisive step is registering your address in Germany. Before that, the registration office has no data to transmit. Afterwards, the Federal Central Tax Office communicates the number to you. The official sources do not say how long this takes. If you have not received the number after several weeks, use the route described in the next section.
What can you do if the number is missing or lost?
The number appears on tax assessments, on letters from the tax office and on your employer’s payslip. If you cannot find it there, you can request it online at identifikationsmerkmal.de from the Federal Central Tax Office. The office replies by letter to the stored address. That is why your registered address must be up to date.
| Situation | Route |
|---|---|
| You are registered in Germany but have not received a number | Online request to the BZSt, reply by letter |
| You have lost the number | Online request to the BZSt, reply by letter |
| You are not registered in Germany but need a number | Application to the tax office with a copy of your ID, form 010250 according to the Berlin Senate Department for Finance |
| Your employer needs the number and you do not have it yet | Certificate for wage tax withholding from the local tax office, section 39e (8) EStG |
If you are not registered in Germany, you can apply for the number at the tax office. It is mailed to the foreign address you give and, according to the Senate Department, can also be sent to the employer.
What applies if you have no tax ID?
Anyone without an identification number can apply to the local tax office for a certificate for wage tax withholding (section 39e (8) EStG). The certificate is valid for one year. Whether the rule fits your situation depends on whether you are subject to unlimited tax liability. The local tax office clarifies this case by case.
| Point | Rule |
|---|---|
| Validity | One year |
| Application | At the local tax office, on request |
| Application by the employer | Only with the employee’s authorisation under section 80 (1) AO |
| Presentation | Before the start of the year or at the start of employment |
For employees with limited tax liability who do not live in Germany, the Berlin FAQ says the electronic procedure has applied since 1 January 2020. In some cases a paper certificate is still needed, applied for at the employer’s operating-site tax office.
What does the tax ID mean for your part-time job?
With an employment relationship subject to wage tax withholding, your employer needs your wage tax details, which it retrieves using the identification number. If a detail deviates in your favour, you must inform the tax office without delay (section 39e (6) EStG). You can also ask the tax office to specify which employers may retrieve the details, or to block retrieval. More on tax rules for part-time jobs is in our guide Part-Time Jobs and Taxes for Students in Germany.
What data does the Federal Central Tax Office store?
About natural persons, the Federal Central Tax Office stores, among other things, the identification number, names, dates of birth, address, the competent tax authorities and nationalities (section 139b (3) AO). The most recently transmitted bank account is also stored if it can be reached by SEPA (section 139b (3a) AO). The data may only be processed for the purposes named in the law, such as ensuring the uniqueness of assignment and identifying the competent tax authorities (section 139b (4) and (5) AO).
For wage tax withholding, the registration offices additionally transmit details on identity, religion and marital status (section 39e (2) EStG). These details are the reason why your payslip later shows certain attributes.
How do the details affect your payslip?
The retrieved details apply until the Federal Central Tax Office provides changed details or the end of the employment is reported (section 39e (5) EStG). Towards the employer, the details count as announced upon retrieval. Towards you, they count as announced once the payslip showing them has been handed over or made available (section 39e (6) EStG).
Frequently asked questions
Do I receive the tax ID automatically?
If you are registered in Germany, the registration office transmits your data to the Federal Central Tax Office. The law does not provide for an application on this route. Until the number is assigned, the system uses the provisional processing code.
Can I have two tax IDs, for example from an earlier stay?
No. Under section 139b (1) AO, a natural person may not receive more than one identification number, and each number may only be issued once.
What do I do if my employer does not have a number?
The certificate under section 39e (8) EStG helps, applied for at the local tax office. The employer can submit the application, but only if you have authorised it to do so. You present the certificate before the start of the year or when employment begins.
Do I have to report changes to the tax office?
Yes, as soon as a detail deviates in your favour. You must then inform the tax office without delay (section 39e (6) EStG).
Does the number change if I leave Germany and come back later?
According to the Berlin FAQ, the number is unique and unchangeable. Under section 139b (1) AO, a person may also not receive more than one number. On return, you keep your existing number.
What to do now
- Register your address in Germany and check that your address is up to date at the Federal Central Tax Office.
- Look for the number in tax office letters or payslips. If needed, request it online from the Federal Central Tax Office.
- Without a number, apply for the certificate at the local tax office and present it before employment starts.
- Check your first payslip to see whether tax class and allowances are correct.
- If details deviate in your favour, inform the tax office without delay.
Related guides
- Taxes 2027 for students and career starters: the overview
- Part-Time Jobs and Taxes for Students in Germany
- Tax checklist for your first job (in German)
- Health Insurance for International Students in Germany
If you also want to sort out your health insurance as an international student, a personal consultation with Academycon is available. For tax questions, the tax office is responsible.
Sources: Section 139b AO (in German) (as of November 2026), Section 39e EStG (in German) (as of November 2026), Berlin Senate Department for Finance, FAQ on the tax identification number (in German) (page retrieved November 2026).
Last updated: November 2026. This guide is general information, not individual advice.
