Tax identification numbers (TIN) are issued by local tax authorities and may have a different format from country to country. It is a unique combination of letters or numbers assigned by a jurisdiction to an individual and is used to identify the individual for the purpose of administering tax laws of such jurisdiction.
The three most common TINs are the Social Security Number (SSN), the Employer Identification Number (EIN), and the Individual Taxpayer Identification Number (ITIN).
To ensure compliance with German financial regulatory requirements, we need you to provide the following information on your Expatrio user portal:
- Tax Residency: Confirm your current tax residency status. If you have more than one tax residency, please declare those, too.
- Tax Identification Number (TIN) or Equivalent: Please provide your Tax Identification Number or the equivalent relevant to your tax residency.
What is the primary tax residence
Your primary tax residence is the country where you spent the most time in the last year.
Please note that you have to add the tax information about all countries where you are a tax resident. This will include Germany once you have a registered address here and received your TIN, and most likely your home country and any other countries where you have a registered address. You can add up to 5 tax residences to your Expatrio profile.
How to update your tax information
You need to keep your tax information on your Expatrio portal up to date. That means that for example after you arrive in German and get your German tax ID you need to add it to the tax information you previously provided.
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 there.
What to do if you do not have a TIN
Please note: For residents of some countries it is possible that a tax identification number is not issued to everyone based on the local laws. Please first check your country's tax authority's website for specifications if you are unsure whether you have a tax ID and where to find it. If you do not have a tax residency, please enter 'n/a' as your TIN on your Expatrio user portal.
TIN for different countries
You can find official information on the tax IDs for different countries on the TAX IDENTIFICATION NUMBERS page of OECD. You can also find information for some countries below.
Residents of 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.
If you do not have your German TIN yet please add your other tax residence (most likely your home country or the country where you lived before Germany) to your Expatrio account for now and add your German tax information when you have it.
Residents of China
If you are a resident of China and use a Chinese ID card as your identification document, your TIN is the ID number. If you use a passport or other ID certificate as your identification document, your TIN is issued by local tax office according to relevant rules. In some regions, passport numbers are also recognized as TIN for foreign individuals.
Residents of India
TINs in India are called Permanent Account Number (PAN). Individuals are not allotted a PAN
automatically, you have to apply for it.
If you are a resident of India but do not have a PAN yet please add 'n/a' as your TIN.
Residents of Indonesia
TINs in Indonesia are known as Nomor Pokok Wajib Pajak (NPWP). It is the number given to tax residents.
NPWP is given to eligible taxpayer who has fulfilled the subjective and objective requirement as
stipulated in tax laws and regulations.
A married woman uses her husband’s NPWP to exercise her tax rights and to perform her tax
obligations. However, a married woman can be subject to tax separately from her husband if she:
- is living separately based on a judge’s decision;
- requested in writing based on an income and assets separation agreement; or
- intends to exercise her own tax rights and obligations.
Additionally, since 14 July 2022:
- individual taxpayer who is an Indonesian resident shall use the national identity number
(Nomor Induk Kependudukan/NIK); and
- individual taxpayer who is not an Indonesian resident, corporate taxpayer and government
agency taxpayer shall use a sixteen-digit NPWP issued by Directorate General of Taxes;
as their NPWP.
Residents of Pakistan
Residents of Pakistan have to enrol actively with the local tax authority when they start their first job (this can also be part time/student/"mini" job.). This can also be done by the employer.
If you have a "Computerized National Identity Card (CNIC)" issued by the National Database and Registration Authority, the CNIC number is the TIN ("National Tax Number or Registration Number").
If you are a resident of Pakistan and do not have a tax ID yet please add 'n/a' to the TIN field.
Resident of South Korea
In South Korea the Resident registration number can be used as your TIN. The Resident Registration Number is displayed on the front side of a Resident Registration Card issued by the Ministry of Interior.
Residents of Turkey
All Turkish citizens automatically have a TIN, since there is a legal obligation to use national ID numbers as TIN in domestic law. Please complete the form accordingly.
Residents of the United Arab Emirates
The United Arab Emirates does not issue a Tax Identification Number (″TIN″). Therefore, TINs
are not automatically issued for Individuals and Entities.
This means that when adding the United Arab Emirates as one of your tax residences on your Expatrio portal you should add 'n/a' as the tax ID/TIN.