The obligation to provide the tax ID only applies if the recipient has their place of residence or usually resides in Germany. Different requirements for providing evidence apply to support paid to individuals abroad, which, however, do not include an identification number.

Obligation to provide notification

The person being supported is legally obliged to provide you with their tax ID. This arises from the necessity for correct tax allocation (sect. 139b para. 2 of the Fiscal Code (AO)).

Procedure in the event of refusal to provide information

If the person you are supporting does not provide you with the identification number, request it again, referring to the legal obligation and possible tax disadvantages. If this is unsuccessful, you can request the tax ID from the tax office if you can demonstrate a legitimate interest (e.g. proof of maintenance). However, please note that the tax office can refuse to release the information for data protection reasons.

The tax ID is an important part of your tax return if the supported household is in Germany. It enables a clear assignment and correct tax processing.