FAQ
Employees of the European institutions and their agencies are subject to independent taxation by the EU (EU tax) the details are contained in a special EU regulation. In principle, they are exempt from German income and wage tax on wages paid by the EU institutions and their agencies.
The following questions and answers provide an overview of the system of wage tax deduction and the identification system in the German revenue administration.
The tax identification number (IdNo) – sometimes referred to as tax ID – is an identification number for tax purposes for persons living in Germany. It is valid across all federal states (Länder) and will remain valid permanently.
An IdNo is issued to persons registered with their main or sole place of residence with the registration authority of their municipality in Germany.
The Federal Central Tax Office (“BZSt” in Germany, short for: Bundeszentralamt für Steuern) will notify you about your identification number in writing. Please retain this document for your records.
Further information on the tax identification number (including a sample notification letter) can be found on the Federal Central Tax Office's websiteOpens in a new window.
Persons not registered but liable for tax in Germany will be also issued with an IdNo by the competent local tax office.
If you are an employee with income from employment, your employer is obliged to withhold wages tax from your wage or salary payments and remit it to the local tax authorities.
In order to withhold an appropriate amount of wages tax according to your personal circumstances (e.g. family status, children), wage tax deduction details (e.g. tax class or any allowances) are collected for each employee and made available upon request to their employer electronically by the local tax office (electronic wage tax deduction details, abbreviated as “ELStAM” in Germany). To obtain this information, your employer will need your IdNo and your date of birth as well as the information whether this is your main or secondary employment. You will not need to quote your tax number.
Further information on wage tax deduction and how to apply for changes to your details can be found in the free brochure “Kleiner Ratgeber für Lohnsteuerzahler” on wages tax (in German).
Please note: Should you not (yet) be registered with the registration authority of your municipality in Germany, the wage tax deduction information cannot be made available to your employer electronically. In this case, a paper certificate will be provided. Please contact the local tax office responsible for your tax matters.
Once you have filed your first tax return, the local tax office responsible for your tax matters will issue a tax number.
Please note: Special rules to staff of EU institutions and agencies apply ( read more).
