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The eTIN, which is your personal electronic transfer identification number. It is important for data comparison and data transfer with the tax office. Your tax identification number (Steuer-Identifikationsnummer)
Most EU countries use Tax Identification Numbers (TINs) to identify taxpayers and facilitate the administration of their national tax affairs. TINs are also useful for identifying taxpayers who invest in other EU countries and are more reliable than other identifiers such as name and address.
You can usually find your IdNo in the following documents: in your income tax assessment, on your employment tax statement or. in the informational letter from the federal central tax office.
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The Steuernummer is the tax number issued by the tax office where the business is registered. It is used in VAT returns and for all correspondence, audits, and day-a-day issues with the tax authorities. The VAT ID number, often referred as USt-IdNr, is the VIES number, used for all intra-Community transactions.
To apply for a Tax ID, you need to register your address with the local registration office if you are a resident of Germany, or complete the Antrag auf Erteilung einer Steuer-Identifikationsnummer form if you are a non-resident.
Chapter 1 Normal taxes and surtaxes (Sections 1 to 1400Z-2)
Its a 10 or 11 digit number, and has the format 12/345/67890. Its sometimes written as 3012034567890 (the first two digits are the number of your Bundesland 4). Its also called Steuer-Identnummer or St-Nr.
All resident individuals are taxed on their worldwide income. Non-resident individuals are taxed (in case of investment and employment income usually by withholding) on German source income only. Taxable income covers income from the following categories: Agriculture and forestry.

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