Steuer-ID, Steuernummer, business identification number
The tax identification number belongs to the person: each person receives only one, and each number is issued only once (§ 139b AO).
According to the Bavarian State Tax Office, the Steuernummer is a file reference of the tax office. Anyone who moves into the district of another tax office is given a new one.
Anyone who is economically active also receives a business identification number (§ 139a Abs. 1 Satz 3 AO). It starts with the letters DE (§ 139c Abs. 1 Satz 2 AO).
The three numbers side by side
| Number | Who issues it | Does it change? |
|---|---|---|
| Steuer-ID (tax identification number) | Bundeszentralamt für Steuern | No, it is permanently valid |
| Steuernummer (tax number) | The responsible tax office | Yes, for instance when moving to another tax office district |
| Business identification number | Bundeszentralamt für Steuern | It belongs to the economic activity, not to the person |
After marriage, a move or a divorce
According to the Federal Central Tax Office (Bundeszentralamt für Steuern), it is permanently valid. It does not change with a move, a change of name or a change of marital status.
The Steuernummer, by contrast, is tied to the tax office. It can change, and that is not a mistake.
And the VAT identification number?
That is yet another number: it is used for business within the European Union and belongs to the trade, not to the person.