Tax ID and Tax Number in Germany: A Complete Guide for Brazilian Students
When planning your studies in Germany, you probably already know about the excellent education and professional opportunities. What many students are unaware of are the bureaucratic details, especially related to tax identification. Understanding the German Tax ID and Tax Number system is essential for its adaptation and compliance with legal obligations in the country.
What are Tax ID and Tax Number in Germany?
In Germany, there are two tax identification numbers that often cause confusion: to Steuer-ID (Tax ID) and Steuernummer (Tax Number). The Steuer-ID is a unique 11-digit number assigned by the Federal Central Tax Office (Bundeszentralamt für Steuern - BZSt) to each registered person in Germany. This number is valid for life and remains the same regardless of changes in address, marital status, or employment. It was introduced in 2007 as part of the German e-government strategy to simplify communication between citizens and tax authorities.
Steuernummer, on the other hand, is a number provided by the local tax office (Finanzamt) and varies by region. This number may change if you move to another city or region in Germany. While Study and Work in Germany, you'll need both numbers for different purposes, such as income tax returns, employment contracts, and opening bank accounts.
Why do international students need these IDs?
Every international student who stays in Germany for more than three months needs to be aware of the importance of these tax identification numbers. They are essential for several common activities during your exchange and can significantly impact your experience in the country.
Key reasons why you'll need these numbers:
- I work while studying: If you intend to work part-time (up to 20 hours a week) during term time, your employer will require your Tax ID to properly process your payments and taxes.
- Bank account opening: Since 2018, German banks have required Tax ID to open any type of bank account.
- Tax return: Even as a student, you may be required to file an income tax return, especially if you work.
- Request for benefits: To access certain student benefits and government aid, you'll need to provide your tax identification.
- Pension and health insurance: Insurance and pension institutions use your Tax ID to transmit relevant data to tax authorities.
How to get your tax identification numbers
The process for obtaining your tax identification as an international student in Germany is relatively straightforward, but requires attention to correct procedures. When you officially register as a resident of a German city (Anmeldung), a mandatory process for all foreigners, You automatically you receive your Steuer-ID (Tax ID) by post approximately two to four weeks after registration. This document is sent to the address you provided at the time of registration, so it's important to ensure that your name is correctly indicated in the mailbox at your address.
To obtain your Steuernummer (Tax Number), the process is different. This number It's not automatically issued unless you have a specific reason to need it, such as working as a freelancer or starting a business. If you need this number, you must request it directly from the local tax office (Finanzamt) in your region. Many students from University abroad discover that, for regular part-time jobs, they generally only need the Steuer-ID, while the Steuernummer becomes necessary only for self-employment or when filling out an income tax return.
When and where to use these tax numbers
Knowing when and where to use each tax number is crucial to avoid problems during your stay in Germany. In addition to knowing the difference between them, it is important to know exactly in which situations each one will be requested.
Situations in which you will use your Steuer-ID (Tax ID):
- In the employment contract: Your employer will need this number to file your taxes correctly.
- To open a bank account: All German banks have required this number since 2018.
- In tax exemption orders (Freistellungsauftrag): If you have investments or savings that generate interest.
- To apply for student benefits: Like financial aid or scholarships.
- In correspondence with the tax office: For any official tax-related communication.
Situations in which you will use your Steuernummer (Tax Number):
- On income tax returns: If you need to file an annual tax return (Einkommensteuererklärung).
- For freelance or freelance work: This number must appear on all of your invoices.
- In business registration documents: If you start a small business during your stay.
Common Problems and How to Solve Them
Many international students face challenges related to tax identification in Germany. One of the most frequent problems is the loss of the letter containing the Steuer-ID, which arrives a few weeks after registration of residence. If this happens, you can request a new copy through the website of Federal Central Tax Office (BZSt) filling out an online form, but processing can take up to four weeks. Alternatively, you can find your Tax ID on paychecks, previous income statements, or by contacting your employer. If you urgently need this number, a personal visit to the local tax office (Finanzamt) with your passport and residence registration can speed up the process.
Tax implications for student work
Understanding the tax implications for student work in Germany is essential to avoid unpleasant surprises. As an international student, you have a permission to work up to 120 full days or 240 half-days a year without the need for additional authorization from the Federal Employment Agency. However, your income will be subject to taxation.
In Germany, there is a tax exemption limit (Grundfreibetrag) that, in 2025, is set at €11,604 annually. If your total annual income is below that amount, you can request a refund of taxes automatically withheld from your salary.
For mini-jobs (Minijob) with a monthly salary of up to €520, there is usually no income tax deduction, but there may be social security contributions. It's important to keep all your paychecks and pay slips to facilitate your income tax return, which can result in a significant refund, especially if you only worked part of the tax year.
Blocked account: essential financial requirement for students
In addition to tax identification numbers, another fundamental requirement for international students in Germany is Blocked Account (DUMB). This special account serves as financial proof required by the German government to obtain a student visa. Approximately 90% of international students in Germany use this type of account, demonstrating its crucial importance in the student immigration process.
The Blocked Account works as a guarantee that you have sufficient resources to support yourself during the first year of studies, without depending on social assistance or work. In 2025, the minimum amount required is €11,904, which will be released in monthly installments of €992 upon arrival in the country. This system assures both the German authorities and the student himself controlled financial management during the initial adjustment period.
Key aspects of Blocked Account:
- Updated value: €11,904 annually (since September 2024), with monthly release of €992
- Trusted providers: Banks like Expatrio and Fintiba offer specific services for international students
- Online process: Most institutions allow remote account opening, even before obtaining a visa
- Required Documentation: Passport, university acceptance letter and proof of identity
- Limited flexibility: The money will be blocked, with the release of only the stipulated monthly installments
- Visa document: Proof of account opening is required to apply for a student visa
Blocked Account works together with your tax documents to establish your legally and financially responsible presence in Germany, creating the necessary foundation for a smooth academic experience focused on your educational objectives.
Be Easy
A Be Easy simplifies your study and work day in Germany, offering expert guidance on all bureaucratic aspects, including the German tax identification system. We offer continuous support throughout the process, from pre-shipment preparation to your complete adaptation in Germany. Contact us and make your dream of studying and working in Germany a reality, with all the necessary support for a smooth and enriching experience.
