This article covers an overview of the most frequently asked questions about TIN (Tax Identification Number)
- What should be the country for Primary Tax Residency?
- Whose TIN (Tax Identification Number) should I provide?
- Can I proceed with my Blocked Account application without a TIN, and when do I need to submit my TIN?
- I do not have a TIN, what should I do?
- How can I update TIN?
- I do not have a German TIN yet what should I do?
- Can I give my TIN later? Until when do I have to give you my TIN?
What should be the country for Primary Tax Residency?
Tax residence is determined under the domestic tax laws of each jurisdiction. There might be situations where a person or entity qualifies as a tax resident under the rules of more than one jurisdiction and is, therefore, a tax resident in more than one jurisdiction. For more information about tax residency rules applicable to CRS-committed jurisdictions, please check the OECD's regulations about tax residency.
For us, this refers to the country where you have spent at least 6 months as a taxable person in the last calendar year.
Please note: You are not asked to enter a German TIN unless you spent at least six months of your last year in Germany.
If you did not work or have taxable income in the last year, please choose the country in which you spent the most time.
Whose TIN (Tax Identification Number) should I provide?
Please provide us your TIN (Tax ID Number) even though someone else transfers the funds to your blocked account.
Our banking partner only needs the blocked account holder's TIN details, not the sender's TIN.
Can I proceed with my Blocked Account application without a TIN, and when do I need to submit my TIN?
It depends on your country of tax residency. See above to know the country of tax residency.
If your country of tax residency automatically assigns a TIN at birth/when you register as a citizen in that country, you are required to provide it during the Blocked Account application process and cannot proceed without it.
If your country of tax residency does not automatically assign a TIN, you will be able to proceed with the application without entering this information, but you must still provide it later to activate your account. We strongly recommend you apply for your TIN as soon as possible while still in your country of tax residency, as it can be difficult to do this remotely.
In both cases, if you don’t submit it, your Blocked Account cannot be activated, and you won’t receive monthly payouts after arriving in Germany.
I do not have a TIN, what should I do?
Please contact the local authority in the country where you are a tax resident. The articles below can help you find or apply for a TIN.
If you are from a country that is part of the CRS-committed jurisdictions, it is compulsory to provide your TIN; otherwise, you will not be asked to give your TIN at all. Please note: If requested during the application flow, you can have a TIN.
How can I update my TIN(Tax Identification Number)?
You can update your tax information under the Personal data section on your Expatrio portal, using the 'Click to update or view additional financial data and US tax declaration' function.
Please:
- Go to Expatrio Portal
- Click on the Menu in the top right corner
- Go to Personal Data
- Scroll down to 'Click to update or view additional financial data and US tax declaration'.
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I do not have a German TIN yet. What should I do?
You are only required to provide the TIN of the country where you spent at least 6 months of last year. You do not need to provide a German TIN if that is not in Germany.
If you spent at least six months of last year in Germany, the Federal Central Tax Office (Bundeszentralamt für Steuern) issues a TIN (social security number) right after you register your first address in Germany (Anmeldung). The TIN is sent to you by postal letter.
Can I give my TIN later? Until when do I have to provide my TIN?
Those who can't see the "I don't have a TIN" button and are requested to enter their Tax information to process with Blocked Account opening must give their TIN to apply for a Blocked Account. Unfortunately, they can't give it later. This is because the country of their tax residency issues a TIN automatically.
However, if you see the "I don't have a TIN" button, you can click that button and finish the Blocked Account opening process without giving your TIN details. You can provide your TIN later, but please learn your TIN while you are still in your tax residency country. You can't activate your blocked account when you arrive in Germany to receive your monthly payouts until you give your TIN.