- Details
- Parent Category: Practicalities
- Created on Saturday, 05 January 2008 19:34
- Last Updated on Saturday, 22 December 2012 18:51
Uniform Tax Identification Number Being Introduced
The practical relevance of a TIN is that with status change or relocation of residence, you will not need to apply for a new tax number – as was the case. Besides this, different offices can directly synchronize their data.
The Federal Central Office for Taxes collects and saves following data from physical persons:
- identification number,
- business identification number,
- last name / surname,
- any previous names,
- first and middle names,
- academic degrees,
- date and place of birth,
- sex,
- previous and last known address,
- competent tax offices,
- date of death.
- last name /surname,
The TIN always begins with “DE”. The Federal Central Office for Taxation collects following data from juristic persons and non-incorporated associations:
- business identification number,
- ID details of legal representatives,
- company’s/business name (§§17 ff. HGB),
- previous business names,
- legal form,
- commercial branch number,
- municipality’s official number,
- site according to §11 AO, especially site of management,
- date of founding,
- entry into commercial registry (register court, date and number of entry),
- date of commencing business or founding company/association,
- date of closing business or closing date closing operation,
- date of dissolution,
- date of deletion in registry,
- combined companies,
- competent tax offices.
You do not have your old number yet replaced? What to do about it? Nothing! This is a purely bureaucratic task. Once it is your turn to receive the TIN, you will and until then you will use your previous numbers.
Published on the old CMS: 2008/1/5
Read on the old CMS till November 2008: 1,668 reads