Tax Identification Number (Steueridentifikationsnummer) - Issuance

• Existing registration requirement (Meldepflicht) in Germany More on registering a residence (Anmeldung) under "Further information" or • No registration requirement, but tax liability in Germany

• None

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• Fiscal Code (Abgabenordnung, AO) §§ 139a et seq. www.gesetze-im-internet.de/ao_1977/ • Ordinance on the Allocation of Tax Identification Numbers (Verordnung zur Vergabe steuerlicher Identifikationsnummern, StIdV) www.gesetze-im-internet.de/stidv/

• FAQ on the Tax Identification Number (Steuerliche Identifikationsnummer) (Senatsverwaltung für Finanzen, Senate Department for Finance) www.berlin.de/sen/finanzen/steuern/informationen-fuer-steuer • FAQ on the electronic income tax card / Electronic Income Tax Deduction Characteristics (ELStAM) (Senatsverwaltung für Finanzen, Senate Department for Finance) www.berlin.de/sen/finanzen/steuern/informationen-fuer-steuer • The Tax Identification Number (BZSt, Federal Central Tax Office) www.bzst.de/DE/Privatpersonen/SteuerlicheIdentifikationsnumm • Registration of a residence (Anmeldung einer Wohnung) (service) service.berlin.de/dienstleistung/120686/

• Existing registration requirement in Germany Bundeszentralamt für Steuern [Federal Central Tax Office] As a general rule, the Bundeszentralamt für Steuern (Federal Central Tax Office) is responsible for issuing the Identifikationsnummer (tax identification number), or the Bürgeramt (citizens' office) (as the registration authority) where a registration requirement exists in Germany. • No registration requirement, but tax liability in Germany Finanzamt [tax office] If the tax identification number is issued in connection with an income tax return or a tax registration, the Finanzamt (tax office) responsible for your income tax is also responsible for issuing the tax identification number. Finanzamt des Arbeitgebers [employer's tax office] If a tax identification number is applied for so that an employee can take part in the ELStAM procedure (Verfahren der elektronischen Lohnsteuerabzugsmerkmale, procedure for electronic income tax deduction data), responsibility for issuing the tax identification number lies with the Finanzamt (tax office) responsible for the taxation of the employer.