German tax ID (Steuer-ID) for property buyers

What the number is, and what it is not

According to the BZSt, the IdNr contains no information about the person and does not change with a move, a change of name or a change of marital status. The law says each natural person may receive only one number and each number may be issued only once (§ 139b(1) AO). It is allocated to every taxpayer and to other natural persons who deal with a public body in an administrative procedure (§ 139a(1) AO).

It is not the same as the tax reference number a tax office puts on a particular file. This guide covers only the IdNr; for the file number of a specific tax matter, such as letting income, ask the tax office that deals with it.

Why a property buyer is asked for it

A sale of land is a taxable transaction under the transfer tax act, and the notary must report it. § 20(1) GrEStG lists what the report contains: for seller and buyer, name, first name, address, date of birth and the IdNr (or, for non-natural persons, the business identification number or, for now, the register and tax numbers), who bears the transfer tax under the contract, the plot, the date of the deed, the purchase price and the notary’s details. The IdNr is therefore a deed-preparation item, not an extra bureaucratic hurdle for foreigners: a German buyer supplies the same number.

For a buyer living abroad, the number also becomes useful afterwards. If you let the property, you are taxed in Germany on that income even though you live elsewhere: the Income Tax Act treats people with no residence or habitual abode in Germany as limited taxpayers on German-source income (§ 1(4) EStG). The IdNr is the identifier the tax office expects on your return. See renting out as a non-resident.

How to get the number

The route depends on your history.

You have lived in Germany and were registered. A number was issued, according to the BZSt FAQ, when the registration office sent your data. You normally find it on an income tax assessment or a wage tax statement. If not, the BZSt lets you request it again through its online form or by letter. For data protection reasons it is sent only by post, and to an address other than your registered one only with your written authorisation by letter plus a copy of your identity document.

You have never been registered. The BZSt says that for people with a foreign residence who work in Germany, the tax office of the employer’s establishment arranges the allocation, and that the form “Antrag auf Vergabe einer steuerlichen Identifikationsnummer für nicht meldepflichtige Personen durch das Finanzamt” (form 010250, on the federal tax administration’s form server) can be used. The BZSt’s example concerns employment. It does not describe a property purchase, so ask the notary which tax office to contact and how long it takes. The BZSt also says that when a pension fund, health insurer or similar body needs the number of someone living abroad, it can start an automated allocation.

You live in Germany now. Register your address (see Anmeldung). The BZSt sends the number once the registration office has transmitted your data; if nothing arrives within three months, you can send it a copy of your ID and the registration confirmation.

A tax return can be filed without the number, the BZSt says, because the tax office knows it or can find it. That does not remove the notary’s duty to include it in the report.

Limits on how the number is used

The IdNr is bound to its purpose. Other bodies may process it only where needed to exchange data with the tax authorities or where a rule expressly allows it (§ 139b(2) AO), and the BZSt notes that misuse is an administrative offence that can be fined. The rule restricts what third parties may do with it, so it is reasonable to ask why anyone outside the tax and notarial chain wants it.

Which professional to consult

The notary tells you what the transfer tax report needs and when. A tax adviser is the person to ask if you will let the property, or sell it later, and need to file in Germany. Payotte lists no tax advisers; check any title you are given with the issuing chamber.