(2025)
What is the business identification number (W-IdNr.)?
The W-IdNr. is a unique identifier assigned to all companies and self-employed individuals operating economically in Germany. It consists of "DE" and nine digits. Unlike the VAT identification number (USt-IdNr.) or the tax identification number (IdNr.) for individuals, the W-IdNr. is intended for companies and self-employed individuals of all legal forms. The aim is to simplify communication between companies and authorities.
Introduction of the W-IdNr.
From 1 November 2024, the BZSt will begin the gradual allocation. Affected companies and individuals will receive the number automatically and free of charge. The process is expected to be completed by 2026.
Function of the W-IdNr. compared to existing numbers
The tax number will remain valid on tax forms even after the introduction of the W-IdNr. The tax identification number (IdNr.) for individuals according to § 139a Fiscal Code (AO) will also remain. Unlike the USt-IdNr., the W-IdNr. does not need to be applied for.
Regulations for the W-IdNr.
The exact regulations for the introduction and allocation of the W-IdNr. are set out in the Business Identification Number Ordinance. This governs the timing of the introduction, the allocation practice, and the deletion of numbers. The W-IdNr. serves as a central identification feature in communication with tax offices and other authorities.
Information from the BZSt
The Federal Central Tax Office provides comprehensive information and FAQs on the W-IdNr. on its website, including the following questions:
- Who receives a W-IdNr.?
- Is more than one W-IdNr. issued for multiple businesses?
- Difference from the USt-IdNr.?
- What to do if master data changes?
More information can be found at www.bzst.de in the section Companies > Identification numbers > Business Identification Number.
Conclusion: The introduction of the W-IdNr. from November 2024 is a step towards modernising the German tax system. It aims to simplify communication between companies and authorities. Allocation is automatic and free of charge.
