Many parents asking about the early-start pension (Frühstart-Rente) come across the tax ID question, and the answer is surprisingly clear. The act does not require a tax number of the child, but an identification number under the Fiscal Code (Abgabenordnung). This FAQ guide answers the most important questions and refers to the relevant provisions of the draft.
In short: A child needs no tax number for the early-start pension, but an identification number under § 139b of the Fiscal Code. The Frühstartrentengesetz requires it (section 1 subsection 2), and without it there is no entitlement under section 16 subsection 5. The Finance Committee left both unchanged (Bundestag printed paper 21/8606), and the Bundestag adopted the act on 16 October 2026. The Bundesrat and promulgation are still pending. Last updated: November 2026.
Key points
- For the early-start pension, the identification number counts, not the parents’ tax number.
- Without an identification number, the draft grants no entitlement to the subsidy.
- According to the Federal Pension Insurance Institution, the federal government does not plan a separate application for the state subsidy.
- Reports on reporting duties differ. The promulgated statute is decisive.
- The Bundestag adopted the act on 16 October 2026, and the Bundesrat (second round) and promulgation are still pending.
What is the identification number?
The identification number is an identifier under § 139b of the Fiscal Code, to which the draft refers in § 1 subsection 2. It is not the same as the tax number that tax offices assign for assessments. Anyone who mixes up the terms asks the wrong office for the wrong number.
The draft focuses on the identification number and does not name the parents’ tax number as a condition. In practice this means: check which number your provider actually asks for, and compare it with the draft before you submit documents.
Does a child need a tax number of its own?
The draft names the identification number as the prerequisite, and it does not name a separate tax number as a condition. Whether your child has an identification number already, and which details are required, you clarify with the Federal Pension Insurance Institution and with the provider where the depot is opened.
What does the draft say about entitlement?
§ 1 subsection 2 requires an identification number under § 139b of the Fiscal Code. § 16 subsection 5 provides that without it there is no entitlement. The table summarises the three most important rules.
| Rule | Content according to the draft and the DRV | Provision |
|---|---|---|
| Prerequisite | Identification number under § 139b of the Fiscal Code | § 1 subsection 2 |
| Consequence of a missing number | No entitlement to the subsidy | § 16 subsection 5 |
| Application | According to the government’s plans, no separate application | DRV page, status 20 October 2026 |
Do I have to actively provide the identification number?
Reports differ on this point, and the Federal Pension Insurance Institution names no application for the subsidy. The exact reporting route is set out in the promulgated statute and in how the providers implement it. Ask your provider or the Federal Pension Insurance Institution which details it needs to open the depot.
Clarifying the number early avoids delays. Without the number, the draft grants no entitlement, and a correction afterwards costs time.
How does the number relate to opening a depot?
According to the draft, you open a depot with a financial institution of your choice. The entitlement, however, depends on the identification number and not on the choice of provider. Whether a provider asks for the number when the depot is opened follows from its implementation and from the promulgated law.
Ask the provider in writing which details it needs and in which form it receives them. A written confirmation in text form helps if questions arise later.
Which mistakes should you avoid?
- Mixing up the tax number and the identification number and giving the wrong one.
- Waiting for the law to be promulgated before clarifying the number, and losing time.
- Not checking the child’s residence, although a first residence in Germany is a prerequisite.
- Agreeing details only verbally instead of recording them in writing.
Which details should you give the provider?
Which details a provider requires exactly, you learn only from the provider. In general they include information about the child, its residence and the identification number. Ask whether additional documents are required, so that the opening does not fail because of a missing document.
Frequently asked questions
Is the tax ID the same as the tax number?
No. The identification number under § 139b of the Fiscal Code is the identifier the draft names for the subsidy. The tax number serves the assessment at the tax office. The two numbers should not be confused when you submit documents.
What happens if the number is missing?
Then, under § 16 subsection 5 of the draft, there is no entitlement to the subsidy. Clarify the number for your child early, before you open the depot or start a switch.
Does this apply to children with a residence abroad?
The Federal Pension Insurance Institution names a first residence in Germany as a prerequisite. For children with a foreign connection, there are further questions that you clarify directly with the Federal Pension Insurance Institution before you make any decisions.
Do I have to do anything now?
The act has been adopted by the Bundestag but is not yet promulgated. Early clarification does no harm, but binding steps should be taken only once the final text is available. Until then, it is enough to prepare the documents and note open questions.
Does the number affect the amount of the subsidy?
The draft ties the entitlement to the number, not the amount of the subsidy. The federal government pays 10 euros per month per child under the draft, provided the entitlement exists. More on the amount and the start is in the guide on the 2020 birth cohort (in German).
Does the start in 2027 change anything about the number?
According to the Federal Pension Insurance Institution, the rules are to take effect on 1 January 2027, with first payments in 2027. Whoever already knows the child’s identification number saves waiting time once the entitlement applies. The start itself is decided only by the promulgated law.
What to do now
- Clarify whether your child already has an identification number.
- Ask your provider which details it needs to open the depot.
- Watch the legislative progress before you make binding decisions.
- Ask the Federal Pension Insurance Institution about reporting routes if they remain unclear.
Related guides
- Retirement 2027: The overview of depot, early-start pension and Riester
- Early-start pension registration: does a parent need to apply?
- Which children receive the early-start pension first?
- Early-start pension decided? What is settled and what is still open
- Transfer the early-start pension to your own depot
Sources: German Bundestag, printed paper 21/8606, committee report of the Finance Committee on the Frühstartrentengesetz (October 2026), German Bundestag, text archive, decision of 16 October 2026, Bundesrat printed paper 445/26, draft of a law introducing an early-start pension (14 August 2026) and Deutsche Rentenversicherung, early-start pension (page status 20 October 2026) (all in German)
Last updated: November 2026. This guide is general information, not individual advice.
