Which tax office is responsible for me?
The jurisdiction of the tax office is determined by your place of residence in Germany. If you have multiple residences (e.g. due to maintaining two households), the residence where the family mainly stays is decisive for married couples. For single individuals, the residence where they mainly stay is decisive. This can also be a modest accommodation, e.g. a furnished room during a period of employment or training away from home.
The decisive factor is the place of residence at the time of submission of the tax return, i.e. if you move during the year, the tax office at your new place of residence is responsible.
If you have separated from your spouse, the tax office that was first involved with the tax case is responsible. It is therefore decisive which spouse submitted their tax return first. Only in the case of individual assessment is the respective tax office at the spouse's place of residence responsible.
If you live abroad as a pensioner and only receive income from pensions from Germany, you must submit your tax return to the Neubrandenburg Tax Office (Pensioners Abroad - RiA) in Mecklenburg-Vorpommern.
If you earn additional income alongside your pension income, another tax office may be responsible. In case of doubt, please contact the Neubrandenburg Tax Office (Pensioners Abroad - RiA).
The following cases must be distinguished for determining jurisdiction:
A. The employee does not earn any income in Germany after moving abroad
In these cases, there is no change from unlimited to limited tax liability due to the absence of limited taxable income. For the assessment periods of unlimited tax liability, jurisdiction remains with the tax office of the last place of residence.
B. The employee continues to earn income in Germany after moving abroad
If the employee only earns domestic income in the year of moving abroad, the tax office of the last place of residence is still responsible in the year of moving abroad.
If the employee continues to earn domestic income after the year of moving abroad, the jurisdiction for the assessment of limited tax liability is determined according to § 50 para. 2 EStG (business establishment tax office) or § 19 para. 2 AO. The tax office then responsible is also responsible for the previous assessment periods in which unlimited tax liability existed. Administrative procedures already started may be continued by the previously responsible tax office if necessary.
Which tax office is responsible for me?
What is the difference between my tax number and the tax identification number?
The tax number should not be confused with the permanent and nationwide tax identification number.
What is the tax number?
The tax number is issued by the tax office to each taxable individual or legal entity and is uniquely assigned to a taxpayer. A person may have several tax numbers during their lifetime. For example, if someone moves and falls under the jurisdiction of a different tax office, gets married, or registers as self-employed, they will receive a new tax number.
Previously, tax numbers were based on state-specific codes and consisted of ten or eleven digits, depending on the federal state. With the introduction of the so-called ELSTER procedure (ELektronische STeuerERklärung), the standard scheme for tax numbers was standardised nationwide and now has 13 digits.
Where can I find the tax number?
After submitting the first income tax return or registering a self-employed or business activity, the number is issued by the relevant tax office. However, it can also be applied for independently. The tax number can be found at the top left of the income tax assessment notice.
What do I need the tax number for?
The tax number must be provided when submitting a tax return or registering a self-employed or business activity, as well as in payment transactions. Freelancers and business owners must include it on their invoices if they do not have a VAT identification number. In the future, the tax number will be replaced by the tax identification number. However, both numbers currently exist in parallel.
What is the tax identification number?
The tax identification number (IdNr. or tax ID) has been a nationwide and permanent identification number for citizens registered in Germany for tax purposes since 2008. It is valid for life. Children receive it shortly after birth.
The identification number does not change if you move or change the responsible tax office. The data is deleted only when it is no longer needed by the authorities, but no later than 20 years after the taxpayer's death.
The tax ID is also required for child benefit, exemption orders for all bank accounts in Germany, the granting of the care allowance, and the tax deduction of maintenance payments, and is increasingly being requested.
What is the difference between my tax number and the tax identification number?
