Understanding Germany’s Company Registration and Identification Numbers

The Steuer-Identifikationsnummer (Steuer-ID or IdNr) is an 11-digit personal tax identification number introduced in Germany in 2008 under § 139b of the German Fiscal Code (Abgabenordnung, AO). It is assigned to every individual registered with a German residence — including foreign nationals who move to Germany or register a sole proprietorship.

Unlike the Steuernummer, which can change when you move between tax districts, the Steuer-ID remains the same for your entire lifetime. It was created to simplify communication between taxpayers and the tax authorities and to reduce administrative errors caused by duplicate records.

Who receives a Steuer-ID:

• Every person who registers a residence in Germany (Anmeldung) receives one automatically. The Federal Central Tax Office (Bundeszentralamt für Steuern, BZSt) sends it by post to your registered address, usually within two to four weeks of registration.
• Newborns registered in Germany receive their Steuer-ID shortly after birth.
• Foreign nationals who register at the local residents’ office (Einwohnermeldeamt) also receive one automatically.

How to obtain or retrieve your Steuer-ID:

1. Check your initial letter — When you first registered your German address, the BZSt sent a letter containing your Steuer-ID. This is the fastest way to find it.
2. Look at previous tax assessments — Your Steuer-ID appears on every income tax assessment notice (Einkommensteuerbescheid) and annual wage tax certificate (Lohnsteuerbescheinigung).
3. Request it from the BZSt — If you have lost the letter, you can request your Steuer-ID online at bzst.de. For security reasons, the number is sent by post only — not by email or telephone. Expect a waiting period of approximately four to six weeks.
4. Ask your employer — Your employer has your Steuer-ID on file for payroll purposes and can provide it to you.

The Steuer-ID is strictly a personal number. It does not apply to companies. A GmbH, UG, or AG receives a separate Steuernummer (corporate tax number) and, if applicable, a USt-IdNr for VAT. If you are setting up a business, you will need both your personal Steuer-ID and your company’s Steuernummer — they are not interchangeable.

The Handelsregisternummer is the core registration number for any German company entered in the trade register. It is assigned by the registrar at the local district court (Amtsgericht) responsible for the company’s registered office. The number consists of a prefix — either HRB or HRA — followed by a numeric sequence.

HRB vs HRA — the difference:

A GmbH registered at the Amtsgericht München might, for example, carry the number HRB 123456, Amtsgericht München. This combination of prefix, number, and court uniquely identifies the company across Germany. Under § 37a HGB, every registered business must display its Handelsregisternummer on all business letters, including emails, together with the legal form, registered office, and court of registration.

Where to find a company’s Handelsregisternummer:

• handelsregister.de — the official search portal of the German trade register. You can search by company name, registered office, or registration number. Basic index searches are free; downloading official documents costs between EUR 1.50 and EUR 4.50.
• Company website or imprint — German law requires every commercial website to include an Impressum listing the Handelsregisternummer (§ 5 DDG).
• Invoices and correspondence — the number must appear on all business letters, as noted above.

Steuernummer vs USt-IdNr — understanding the difference:

The Steuernummer (tax number) is issued by your local Finanzamt and used for corporate income tax, trade tax, and income tax filings. Its format varies by federal state. If your company moves to a different tax district, you receive a new Steuernummer.

The USt-IdNr (VAT ID) is issued by the Federal Central Tax Office and follows a standardised format: DE + nine digits. You need it for cross-border EU transactions. For detailed guidance, see our article on VAT registration in Germany.

How to look up any German company’s registration number:

1. Go to handelsregister.de and select “Normal search.”
2. Enter the company name and the federal state or city where the company is registered.
3. The results will show the HRA/HRB number, the responsible Amtsgericht, and the company’s current status.
4. Click on the entry to view available documents, including the current register extract and historical filings.

If you are forming a company, the Handelsregisternummer is only assigned after the notarised articles of association have been filed and the court has processed the application. For a GmbH or UG, this typically takes one to four weeks.