Tax identification number - Issuance to persons not subject to a registration requirement

To identify each person uniquely in the taxation procedure, every person registered in Germany receives a unique tax identification number (IdNr.) from the registration authorities, valid for life. Persons not subject to registration receive an identification number from the Finanzamt (tax office) on application, for purposes of income taxation. This applies in particular to the following groups of persons: • persons working in Germany who are resident abroad, or • persons living in Germany without a permanent residence (e.g. homeless persons) where an activity is carried out in Germany as: • employees taking up employment in Germany who need the identification number in order to provide their wage tax deduction details to their employer under the ELStAM procedure (electronic wage tax deduction details procedure). • self-employed persons, trades people and landlords who may have limited income tax liability in Germany. No separate application is needed when filing an income tax return. If the IdNr. is needed sooner, e.g. to take up employment, the person concerned must submit the application listed under "Formulare" (forms) to the responsible Finanzamt (tax office). The IdNr. is communicated in writing to the (possibly foreign) home address. In addition, an authorized recipient (e.g. an employer) can be named in the application.