General

The IdNo in accordance with section 139b AO is an eleven-digit number which is issued to every person living in the federal territory (Germany) and has lifetime validity. Aside from people living in Germany, natural persons who are not subject to registration but subject to taxation also receive an IdNo. The IdNo is used to clear the identification of people and enables the tax authorities to work more efficiently in organizational and technical terms.

In the future, all natural persons who are applicants in the procedure will receive an IdNo to simplify and automate the capital income tax relief procedure, provided that they do not already have one (e.g. for people who previously resided in Germany).

Providing the IdNo when submitting the application electronically is currently optional but it will become mandatory in the future, meaning that an IdNo must then be available in order to submit the application in the tax relief procedure.

Legal backgrounds

The Federal Central Tax Office (BZSt) stores the data listed in section 139b of the Regulation of Taxation (AO) in order to enable the identification of the individual.

The use of the IdNo is subject to a strict appropriation. The personal data may only be processed under the conditions of the purposes specified in section 139b (4 to 4c) AO.

The data remains stored in the database until it is no longer required to ful-fill the statutory tasks of the tax authorities. However, the data will be deleted no later than 20 years after the end of the calendar year in which the person concerned died.

Application for an IdNo for the tax relief procedure

The application for the issuance of the tax identification number is informally to be sent to the following address:

Referat St I B 3
An der Küppe 1
53225 Bonn

Alternatively, you can also apply electronically via the email address KapEst-IDNR@bzst.bund.de.

To apply, we ask you to send a readable copy of the front and back of your personal documents such as passport, identity card, driving license, birth certificate and suitable proof of your current foreign residential address such as a copy of the address field of the Internet, electricity or
gas bill. Please also include your country and place of birth, if this is not already stated in the personal document sent.
It would also be helpful if you provided the withholding tax number for refund listed on the last refund notice you received.
After reviewing your documents, the BZSt will send you your IdNo.

If you already have an IdNo, for example because you used to live in Germany but do not remember it, you can request the IdNo again via the BZSt homepage (www.bzst.de under the path Private individuals / tax identification number). You will then receive the IdNo by post to your home address.

Please inform us immediately of any changes in your personal details by post (Referat St I B 3, An der Küppe 1, 53225 Bonn) or by e-mail (KapEst-IDNR@bzst.bund.de)