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German tax number for foreign landlords: Steuer-ID, Steuernummer and ELSTER

Which number you need before filing Anlage V from abroad

Updated 22 May 2026 8 min read

1. The three identifiers people confuse

Steuer-ID, Steuernummer and ELSTER certificate are different things. The Steuer-ID identifies an individual in the German tax system. The Steuernummer identifies a tax file at a specific Finanzamt. The ELSTER-Zertifikat is the login credential used to submit returns online. Foreign landlords often discover this distinction only when ELSTER registration blocks them.

2. What happens if you live abroad

The BZSt explains the Steuer-ID as the personal identifier used to assign tax returns, notices and correspondence to the right taxpayer. In practice, a landlord filing from abroad should expect manual steps, postal letters and delays because the German system must connect a foreign person, a German property and the responsible Finanzamt. Your foreign address must be stable enough to receive official mail.

3. Why the Steuernummer still matters

The Steuernummer links your return to the responsible Finanzamt and property file. ELSTER documentation shows both the use of existing tax numbers and the option to request a new tax number when none exists. For a foreign landlord, the practical sequence is often: contact the responsible Finanzamt, explain the German rental property, provide identity and property documents, then use the issued details to complete ELSTER registration.

4. Documents to prepare before contacting the Finanzamt

Prepare a passport copy, foreign address, date of birth, property address, purchase contract, acquisition date, and a short explanation that you need to declare rental income under §21 EStG. If you already have an old German Steuernummer or Steuer-ID, include it. If you changed country or address, state that clearly so official letters do not go to the wrong place.

5. Timing: do not start in July

The standard filing deadline is 31 July of the following year when you file yourself. ELSTER activation can involve physical mail, and foreign postal delivery is not under your control. Starting in early July is risky. Starting in spring is safer, especially for the first German rental return after buying the property.

6. When to use a Steuerberater

Use a Steuerberater if the Finanzamt cannot identify the right file, if you have multiple German tax matters, if your property is jointly owned, or if your residence status is unclear. Anlage V Easy can prepare the rental-property report, but it does not obtain tax numbers, contact the Finanzamt or submit the official return for you.

Common questions

What is the short answer on German tax number for foreign landlords: Steuer-ID, Steuernummer and ELSTER?

A foreign landlord may need both a German tax identification number context and a practical Steuernummer for filing. If you are not registered in Germany, the process can be slower because ELSTER and the Finanzamt rely on postal verification. Start several weeks before the 31 July filing deadline and keep your foreign address consistent.

What should I know about the three identifiers people confuse?

Steuer-ID, Steuernummer and ELSTER certificate are different things. The Steuer-ID identifies an individual in the German tax system. The Steuernummer identifies a tax file at a specific Finanzamt. The ELSTER-Zertifikat is the login credential used to submit returns online. Foreign landlords often discover this distinction only when ELSTER registration blocks them.

What should I know about what happens if you live abroad?

The BZSt explains the Steuer-ID as the personal identifier used to assign tax returns, notices and correspondence to the right taxpayer. In practice, a landlord filing from abroad should expect manual steps, postal letters and delays because the German system must connect a foreign person, a German property and the responsible Finanzamt. Your foreign address must be stable enough to receive official mail.

When should a foreign landlord use a Steuerberater instead?

Use a Steuerberater for complex ownership, short-term rental with services, sale-year issues, inheritance, treaty conflicts, disputes with the Finanzamt, or any case where the tax position needs personal advice.

Last reviewed: by Yann Lephay.

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