Source: BUS Sachsen-Anhalt (Linie6Plus)

Request tax identification number (IdNr) or church tax deduction feature (KiStAM)

Description

In order to withhold church tax on capital gains tax, those obliged to withhold church tax, for example banks, must enquire at the Federal Central Tax Office (BZSt) whether their customers are liable to church tax.

For the inquiry, you need the tax identification number (IdNr) of the taxpayer. If you do not have the tax identification number, you can request it at the same time.
You submit your request via the BZStOnline-Portal (BOP).

In order to make the request through the BOP, you must register your company there beforehand. The registration process can take up to 3 weeks.

Prerequisites

Inquiries can be made by:

Church tax withholding agents

Other requirements:

You must register your company on the BZStOnline-Portal (BOP).
You must submit an application for your company to be admitted to the procedure for the electronic transmission of data in accordance with Section 51a (2c) of the German Income Tax Act (EStG) (church tax on final withholding tax).
You can only make a request for the tax identification number (IdNr) of a natural person if
- whose IdNr is unknown and
- your company potentially has to withhold capital gains tax for this person.

Required documents

Inquiry record of the creditor of the chapter income

Fees (costs)

There are no costs involved.

Deadlines

Regular queries relevant for the following year (Section 51a (2c) sentence 1 number 3 and sentence 1 EstG) must be submitted in the period from September 1 to October 31. Other queries, such as queries for specific reasons, for example when a business relationship is established, may be submitted at any time.

Processing time

for the activation of the BOP account: 1 to 3 weeks
for admission to the church tax on final withholding tax procedure: 1 to 2 weeks
for feedback on KiStAM request: 1 to max. 3 days

Legal remedy

Objection against non-admission to the proceedings
action by the fiscal court

Applications / Forms

Forms available: Yes
Written form required: Yes
Informal application possible: No
Personal appearance required: No
Online services available: Yes

Procedure

You must submit the request to determine the church tax deduction feature (KiStAM) via the BZStOnline-Portal (BOP).

You first need a certificate for the BOP.
- To do this, call up the application for registration online via the website of the Federal Central Tax Office (BZSt).
- Complete the application online and print it out.
- Sign the application and send it by mail to the BZSt.
The BZSt will then send you instructions by mail on how to activate your BOP account.
Follow the instructions and activate your BOP account on the BOP.
- Note: If you already have an ELSTER certificate, you can also use it to log in to the BOP.
You must then submit an application via the BOP for admission to the procedure for the electronic transmission of data in the procedure pursuant to Section 51a (2c) of the German Income Tax Act (EStG) (church tax on final withholding tax). Fill out the application online.
If your application is approved, you will receive your registration number by mail from the BZSt. You will need this for the KiStAM request.
You can now submit KiStAM requests via the BOP. If you do not know the tax identification number (IdNr) of the person to be queried, select the combined query "IdNr. query and KiStAM query".
Fill out the request online in the BOP and send it electronically via the BOP.
You will then receive a response to your request via your mailbox in your BOP account.