A tax number is issued by the tax office to all taxpayers who have to submit a tax return or who have already submitted one. Each tax number is clearly assigned to a taxpayer (spouses / partners who are assessed together have a common tax number).
The tax number should be given when filing the tax return and when communicating with the tax office.
Relocation: After a change of residence, the new competent tax office usually issues a new tax number.
When starting a commercial or freelance activity , the start-up office of the responsible Hamburg tax office is available. Here it is checked whether the assignment of a tax number is possible.
