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Germany has two tax numbers, and which one is used depends on how income is earned. The tax ID (Steueridentifikationsnummer, or Steuer-ID) is the permanent, personal number — every resident gets one, and an employee normally needs only this. The tax number (Steuernummer) is a separate number issued by the local tax office for a specific tax matter — for freelancing or a company, it is the number applied for in order to invoice and file. Many new arrivals need the first; anyone billing clients needs both.
The two numbers, side by side
The Steuer-ID is defined in § 139b of the Fiscal Code (Abgabenordnung, AO) and issued centrally by the Federal Central Tax Office after your Anmeldung. The Steuernummer is assigned by your regional Finanzamt when you register an economic activity with it.
Which number applies to which situation
- Employee only. Only the Steuer-ID is needed; it goes to the employer for payroll. No Steuernummer is required. See the tax ID guide for how it arrives.
- Freelancer (Freiberufler) or business owner. Both the Steuer-ID and a Steuernummer apply. Where VAT is charged, a VAT ID (Umsatzsteuer-Identifikationsnummer, USt-IdNr) is also issued under § 27a of the VAT Act (UStG), by the Federal Central Tax Office.
- Both employed and freelancing on the side. The single Steuer-ID stays, with an additional Steuernummer for the self-employed part.
Starting a new company or going freelance — how you get the Steuernummer
This is the path behind the common search "tax number for a new company." The general sequence:
Register the activity
Week 1Trades (Gewerbe) register with the local trade office (Gewerbeamt) first. Genuine freelancers (Freiberufler — e.g. writers, developers, consultants) skip this and go straight to the tax office.Complete the tax questionnaire
Week 1–2The Fragebogen zur steuerlichen Erfassung (tax registration questionnaire) is submitted to your Finanzamt, normally online through the ELSTER portal. The Steuer-ID is entered here.Receive your Steuernummer
Typically 2–6 weeksThe Finanzamt reviews the questionnaire and issues your Steuernummer by post. A VAT ID follows separately if you requested one.
So your Steuer-ID normally feeds into the process and the Steuernummer is the output: the Steuer-ID is entered on the tax questionnaire, so it helps to have it ready when you register your activity — and since the Steuer-ID follows your Anmeldung, registering your address early keeps the sequence moving.
What changes by city
The Steuer-ID is federal and identical everywhere. The Steuernummer is local, so the business-registration step genuinely varies:
- The Gewerbeamt (trade office) is a city service — Munich, Berlin, Hamburg, Frankfurt, Stuttgart and Cologne each run their own registration, with different fees and processing speeds.
- Your Finanzamt is assigned by where you live or operate, and issuing times differ office to office.
- Freelancers (Freiberufler) avoid the Gewerbeamt entirely in every city — they register only with the Finanzamt.
What changes by visa track
- EU/EEA citizens may take up employment or self-employment freely.
- Non-EU nationals need a residence permit that allows the activity. A permit tied to a specific employer does not automatically allow freelancing. The dedicated freelance residence permit (§ 21 AufenthG) is the route for self-employment, and holders rely on the Steuernummer to invoice legally.
- Students have limited working rights and generally cannot run a business on a student visa without additional permission.
Whether a given permit allows self-employment is determined by the Ausländerbehörde; an immigration lawyer can advise on an individual case. The tax registration and the immigration permission are separate approvals.
Frequently asked questions
How do I get a Steuernummer (tax number) in Germany?
What is the difference between Steuer-ID and Steuernummer?
Which tax number does a new company need?
Do employees need a Steuernummer?
Do I need my Steuer-ID to get a Steuernummer?
This is general information about German rules and procedures, not tax or legal advice. For your own situation, speak to a Steuerberater or a lawyer.
Related guides
How to Get a Tax Number for a New Business in Germany
Step-by-step: register your business, complete the Fragebogen zur steuerlichen Erfassung via ELSTER, receive your Steuernummer, and the VAT and Kleinunternehmer rules that apply.
Getting Your Tax ID (Steuer-ID) in Germany
What the German tax ID is, how and when you receive it after registering, why your employer needs it, and what to do if it doesn't arrive.
Anmeldung in Germany: How to Register Your Address
What the Anmeldung is, why it unlocks your tax ID, bank account, and residence permit, the documents you need, and how to book the appointment.
How to Open a Bank Account in Germany
The documents you need to open a German bank account, the difference between traditional and online banks, and how to get set up for salary, rent, and direct debits.
Can I Get a German Tax ID Without Anmeldung?
Usually no — the German tax ID (Steuer-ID) is issued automatically after you register your address (Anmeldung). Here's the exception and the process in the meantime.
How Long Does the German Tax ID Take After Anmeldung?
Your German tax ID (Steuer-ID) typically arrives by post 2–3 weeks after Anmeldung, sometimes longer. Here's the timeline and what to do if it's late.
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