The Business Identification Number (Wirtschafts-Identifikationsnummer, W-IdNr.) under § 139c AO is being introduced as a uniform federal business identifier. It serves as the primary key in the new Business Base Data Register established under the Unternehmensbasisdatenregistergesetz (UBRegG). The act introducing the W-IdNr. came into force on 15 July 2021 (BGBl. I 2021, 2506).
The W-IdNr. has not yet been issued, but the new base register is expected to become operational from autumn 2024. The introduction of the W-IdNr. is intended to reduce bureaucracy and increase transparency in tax procedures by standardising and simplifying various types of taxes and administrative processes.
What is the purpose of this number? The W-IdNr. is intended to reduce bureaucracy and increase transparency in tax procedures. It enables uniform identification of businesses and facilitates the allocation of tax-relevant matters. It is also intended to standardise and simplify various types of taxes and administrative processes.
Who will receive the new number? The W-IdNr. is assigned to economically active persons within the meaning of § 139a Abs. 3 AO. This includes natural persons, legal entities, partnerships and other associations of persons engaged in economic activity. Where several economic activities, operations or permanent establishments exist, multiple W-IdNrn. may be issued.
How is it assigned? The W-IdNr. is issued by the Bundeszentralamt für Steuern (BZSt) at the request of the relevant tax authority. The required identification details must be transmitted by the tax authority to the BZSt. The W-IdNr. must not be issued more than once.
How is it structured? The W-IdNr. is formed by appending a five-digit distinguishing feature to the initially assigned Business Identification Number. This allows clear identification and allocation of the various economic activities and permanent establishments of a business. It also allows existing group structures to be better recognised and represented.
In summary, the W-IdNr. serves to simplify and standardise administrative processes, is assigned to all economically active persons, and consists of a base number with an additional distinguishing feature.
Frequently asked questions
Frequently asked questions
What is the Wirtschafts-Identifikationsnummer (W-IdNr., German Economic Identification Number)?
The W-IdNr. under § 139c AO is a nationwide uniform business identification number for enterprises. It serves as the primary key in the new corporate base data register under the UBRegG and aims to reduce bureaucracy and increase transparency in taxation procedures by harmonising various tax types and administrative processes.
When will the Business Identification Number be introduced?
The law introducing the W-IdNr. already entered into force on 15 July 2021 (BGBl. I 2021, 2506). Actual assignment of the numbers and the associated base register are expected to be operational from autumn 2024.
Who receives a Business Identification Number?
The W-IdNr. is assigned to all economically active entities within the meaning of § 139a Abs. 3 AO. This includes natural persons, legal entities, partnerships and other associations of persons engaged in economic activity. Multiple W-IdNrn. may be issued for several activities, businesses or permanent establishments.
How is the W-IdNr. assigned?
The W-IdNr. is assigned by the Bundeszentralamt für Steuern (BZSt, Federal Central Tax Office) upon request of the competent tax authority. The tax authority transmits the required identification details to the BZSt. Multiple assignments of the same W-IdNr. are not permitted.
How is the Wirtschafts-Identifikationsnummer structured?
The W-IdNr. consists of a base number to which a five-digit distinguishing feature is added. This allows different economic activities and business locations of a company to be uniquely identified. Group structures can also be reflected more accurately in this way.