Steuernummer vs Steuer-Identifikationsnummer?

The Steuernummer is assigned per taxpayer/business by the local Finanzamt and can change; the Steuer-Identifikationsnummer is a permanent, lifelong personal tax ID. They are different numbers.

Does a US business need a Steuernummer?

Only if it has German tax obligations. A purely US entity uses a US EIN; a German parent or a German permanent establishment uses the German Steuernummer/USt-IdNr.

Steuernummer (German tax number)

A Steuernummer is a German tax number assigned by the local tax office (Finanzamt) that identifies a person or business for German tax purposes.

The Steuernummer is issued by the Finanzamt responsible for the taxpayer and is used on tax returns and invoices. It is distinct from two other German numbers: the lifelong personal Steuer-Identifikationsnummer (tax ID) and the USt-IdNr (VAT ID) used for cross-border EU trade.

A Steuernummer can change if a business moves to another Finanzamt's district. It is a German-side identifier; a German company's US subsidiary instead uses a US EIN.

Related providers: Accounting & Tax

Frequently asked questions

Steuernummer vs Steuer-Identifikationsnummer?: The Steuernummer is assigned per taxpayer/business by the local Finanzamt and can change; the Steuer-Identifikationsnummer is a permanent, lifelong personal tax ID. They are different numbers.
Does a US business need a Steuernummer?: Only if it has German tax obligations. A purely US entity uses a US EIN; a German parent or a German permanent establishment uses the German Steuernummer/USt-IdNr.