In der Zeit vom 1.8. bis 31.12.2008 hat jeder Bürger in Deutschland vom Baby bis zum Greis ein eindeutiges Identifikationsmerkmal erhalten - die neue Steuer-Identifikationsnummer. Diese Nummer ist jetzt bei Anträgen, Erklärungen oder Mitteilungen gegenüber Finanzbehörden anzugeben. Die rechtliche Grundlage dafür wurde bereits im "Steueränderungsgesetz 2003" vom 15.12.2003 gelegt und in der Abgabenordnung verankert (§ 139b AO). Mit der neuen Steuer-ID werden Sie wiederum ein Stück gläserner und ein Teil kontrollierbarer - im Jahre 24 nach George Orwells Vision von '1984'. Big Brother is watching you.

1. Die Steuer-Identifikationsnummer für natürliche Personen

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a) Wozu eine Steuer-Identifikationsnummer?

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Xxx XxxxxxxXX xxxx xxxxx xxx xxxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxx xxxxxxx xxxxx xxxx Xxxxxxxxxxxx xxxxxx, xxxxxxx xxxxxxxx xxxx xxxx Xxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxx x xxx Xxxx xxx xxx Xxxxx, xxx xxxx xxxx xxxxx xxx Xxx xxxxxx. Xxxx xxxxxxxx xxxxxxxx xxxx Xxxxxxxx, xxx xxxx xxxx xxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxx. Xxx xx xxx xxxxxxxxxx XXX xxxxxxxx Xxxxxxxxxxxxxxxx, xxx xx x.x.xxxx xxxxxxxxxxx xxxxxx xxx, xxxxxx xxx xx XxxxxxxXxxxxxxxxxx xxxx Xxxxxxxxxxx.

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Xxx xxxx "Xxxxxx xxxxx Xxxxx" xxxxx xxx Xxxxxx xx xxxxxx Xxxxx xxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxx. Xxx Xxxxxxxxxxx xxxxxx xx, xxxx "xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxx xxxx xxxxxxx, xxx xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx. Xxxx xxx xxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx" xXXxXxxxxxxxxx xxxxxxx xxx x.xx.xxxx, X. xxx. Xxxx Xxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xx xxxxxx Xxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx xxxxxxxx. Xxxxxxxx xxxxxx xxxxx xxx xxx Xxxxxx x xx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx x xxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, Xxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx x xxxxxx xxxxx Xxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxx!

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Xxxxx xxxx xxxxxx xxxxxxxxxxxx Xxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxxxxxx xxx xxxxxxxxx. Xxxx xxx xxxxxxxxx, xxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxx.

XXXXXXX: Xxx xxxx xxxx Xxxxxxx xxxx, xx Xxxxxxxxx xxxxxxxxxxxxx: Xxxx xxx xxxxx XXxXxxxxxx xxxx xxxxxx xxxxxxxxxxx xxxx, xxxxxx xxx xxxx xxxx xxx xxxxxxx Xxxxxxxxx xxx xxxx xxxxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxx, x. X. xxx Xxxxxxxxxxxxxxxx xxxx XXxxxXxxxxxxxx. Xxxxx xx xxx xx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxx xxxx, xxx xxxxxxx xxx xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx, xxxx xxxx xxxx xxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxx xxxxxx xxxx.

Welche Daten werden gespeichert?

Xxxxxxxx Xxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxxxxx

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Wie lange werden die Daten gespeichert?

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Wie werden die Identifikationsnummern vergeben?

Xx Xxxxxxxx x.x. xxx xx.xx.xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx Xxxxx Xxxx xxxxxxxxxxxx XxxxxxxXxxxxxxxxxxxxxxxxxxxx xxx xxx xxxx xxxxxxx, xxxxxx Xxxxxxx xxxxx xxxxxx XxxxxxxXX xxxxxxxxxxx xxxx. Xxxxx Xxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx.

  • Xx Xxxx xxxx xxxxx xxx x.xxxXxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx xx Xxxxxxxxx Xxxxxxxx, xxx xxx xx.x.xxxx xxxxxxxx xxxxx, xx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx xxxxxxxxx x Xxxxxxx xxx x Xxxxx xxxxxxxxx xXX xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx x.x.xxxxx.
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b) Wo findet die neue Steuer-ID Anwendung?

Xxx xxxx XxxxxxxXxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx, Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxxx XXx.

Xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxx xxxxxx xxx xxxxxx Xxxxxxxxx, Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxx, Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xx xxxxxxxxx, xxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxxx xxxxx xxx xxxx Xxx. x XXx.

Steuererklärung

Xxx Xxxxxxx xxxxxxx xxxx XxxxxxxXX xxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx x xxxxxxxx xxxx xxx Xxxx xxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxxxx, xxxxxxx xx xxx Xxxxxxxxxxxxxxxx, xxx xxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxxxx.

Rentenzahlungen

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Xx xxxxxxx xx Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxx xxx XxxxxxxXX x xxxx xxxx xxxxxxxxxxxx xxxx xxx Xxxxx xx xxxx. Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxxxx, xxxx xx Xxxxx xxxx xxxx Xxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxx, xxx XxxxxxxXX xxxx Xxxxxxxxxxxxxxxx xxxxxxxx xx xxxxxxx: Xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxx xxxx xxx xxxx xxx XxxxxxxXX xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxx xx Xxx. xxx XXxX xxxx, xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx.

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Kapitalerträge aus Auslandsanlagen

Xxxx xxx x.x.xxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx xxxxxx. Xxxx xxxxxxxxx xx XXxXxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxx XXxXxxxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx. Xxx xxxx XXxXxxxxxxxxxxxxxxx xXxxxxxxxx, Xxxxxxx xxx xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxx Xxxxxxxxxx xxx.

Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxx xxxxxx xxxxxxxx xxxxxx, xxxx xxx XxxxxxxXX xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

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Freistellungsaufträge

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Elektronische Übermittlung von Vorsorgeaufwendungen

Lohnersatzleistungen

Xxxxxxxxxxxxxxxxxxxx x xxxx XxxxxxXxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx x xxxx xxxx xxxxxxxxxx, xxx xxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx X, Xxxxxxxxxxxxxxxx, XxxxxxxXxxxxxxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx. Xxx Xxxxx xxxxxxx Xxxxxxxxxx xxx xxxx xxx xxx XXX xx Xxxx xxxxxxx xxx Xxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

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Lohnsteuerabzug

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Elektronische Lohnsteuerkarte

Xxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxx, Xxxx xxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx xxx xxx. xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxx xxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxx xxxx xxx Xxxx xxxx xxxxxxxxxxx x xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxxxxxx xxx xx Xxx. x Xxxx x XXxX xxxxx.

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Kindergeld

Xxxxxxxxxxxxxx xxxxx xx xxx, xxx Xxxxxxxxxx xxxx xxx xxx xxxxxxxx Xxxx xx xxxxxxxx Xxxxx xxxxxxxxx xxxx. Xx xxxx xx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx. Xxx xxxx xxxx xxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxx.

Xx xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx xxxx xxx Xxxxxx xxxxxxxxx xxxxxx xxx xx Xxx. xxx XXxX, xxxxxxxxxx xxx xxx "Xxxxxx xxx xxxxxxxxx xxx XxxxxxxxxxxxxxxxxxxxxxxxXX xxx xxxxxxxx Xxxxxxxxxxxx"x.

Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xx xxxx xxx xxxx xxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx Xxxx Xxxxxxxxxx xxxxxxx xxxx.

Xxxx xxxx xxx Xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xxxx xxxxxxxx xxxxx xxxxxxxx xxxx, xxxx xx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxx xxxx xxxxxxxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxx Xxxxxxxxx, x.X. xxxxx Xxxxxxxxxxxxxxxx, xxxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx, xx xxxx Xxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxx xXxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xx xxxxxxxxxxxxxx. Xxxx xxxx xxxx xxx xxxxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxx xxxxxxxxxxx xXxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, xx xxx xxx xxxxxxxxxxx Xxxxxx xxxx xxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxx xxx.

c) Steuer-Identifikationsnummer nicht mehr auffindbar?

Xxx xxxx XxxxxxxXxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx Xxxxx xx Xxxxx xxxx xxx Xxxx xxxxxxxxx xxxxx, xxxx x xxxxxx xxx xxx Xxxxxxxxxxxx x xxxxxxxxxx, xxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxx xxxxxxxxxx xxxxx Xxxxxx xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx, Xxxxxxxxxxxx xxx., xx xxxx xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx Xxx xxx Xxxxxx xxxxxxxx. Xxx xxxx xxxxxx xxxx xxx Xxxxxx xxxxxxxx xxxx xxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxx xx xxxxxx xxxx xxx xxxx xxxxx xxxxxxxxx Xxxxxx xxx xxxxxxxxx, xxxxxxxxx, xxxxx xxxxxx xxxxxxxxx. Xxx xxxxxxxx xxx xxx xxxxx

Xx xxx Xxxxx xxxxxx Xxx Xxxx XxxxxxxXXxXxxxxx xxx Xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx XxxxxXxxxxxxxxxxxxxx xxxx, xxx xxxx xxxx Xxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxx xxxx Xxxxxxxxx xxxxxxx xxxxxx, xxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx:

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d) Fragen und Antworten zur neuen Steuer-ID

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e) Doppelte Vergabe von Steuernummern

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2. Die Wirtschafts-Identifikationsnummer für wirtschaftlich Tätige

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