The introduction of the business identification number (W-IdNr.) began on 24 October 2024 and will be completed in stages by 2026. This number will be issued by the Federal Central Tax Office (BZSt) to all persons and companies that are economically active in Germany. Until the end of the introduction, the W-IdNr. is voluntary in tax returns and the tax number can still be used.
The W-IdNr. replaces the previous tax number system and will be assigned uniformly throughout Germany. It is intended to reduce the bureaucratic burden and make it easier to allocate tax data. It is also used as a business number within the framework of the Basic Business Data Register Act (UBRegG).
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