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         eitgebern ausgestellt werden, dürfen für die Jahre ab 2023 nur noch mit de
         r Angabe der Steuer-Identifikationsnummer der Arbeitnehmerinnen und Arbeitne
         hmer an das Finanzamt übermitteln werden. Die bisherige Möglichkeit, eine
         eindeutige Personenzuordnung mit einer sog. eTIN (electronic Taxpayer Identi
         fication Number) vorzunehmen, fällt ab 2023 weg.<br /> Arbeitgeberinnen und
          Arbeitgeber müssen daher rechtzeitig Sorge dafür tragen, dass ihnen die S
         teuer-Identifikationsnummern aller ihrer Arbeitnehmerinnen und Arbeitnehmer
         vorliegen.</p> <p><br /> <strong>Wie erhält man die Steuer-Identifikations
         nummer?</strong><br /> •&nbsp;&nbsp; &nbsp;<strong>Meldepflichtige Arbeitn
         ehmerinnen und Arbeitnehmer:</strong><br /> Arbeitnehmerinnen und Arbeitnehm
         ern, für die eine Meldepflicht beim Einwohnermeldeamt in Deutschland besteh
         
         
         Steuer-Identifikationsnummer seit ihrer Einführung im Jahr 2007 bereits ab
         Geburt vergeben. Sollte die Identifikationsnummer nicht mehr bekannt sein, k
         ann eine erneute Zusendung über die Homepage des BZSt unter <a class="link-
         external-blank" href="http://www.bzst.de" target="_blank">www.bzst.de</a> be
         antragt werden.</p> <p>•&nbsp;&nbsp; &nbsp;<strong>Nichtmeldepflichtige A
         rbeitnehmerinnen und Arbeitnehmer:</strong><br /> Nichtmeldepflichtige Arbei
         tnehmerinnen und Arbeitnehmer, zum Beispiel in Deutschland tätige Personen
         mit Wohnsitz im Ausland, denen bislang keine Steuer-Identifikationsnummer vo
         m BZSt zugeteilt wurde, können diese über den „Antrag auf Vergabe einer
         steuerlichen Identifikationsnummer für nichtmeldepflichtige Personen durch
         das Finanzamt“ (<a class="link-external-blank" href="http://www.formulare-
         bfinv.de" target="_blank">www.formulare-bfinv.de</a> -&gt; Formularcenter -&
         gt; Steuern -&gt; Steuer...
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Neue Regelung für Lohnsteuerbescheinigungen des Jahres 2023

Wegfall der eTIN

Elektronische Lohnsteuerbescheinigungen, die von Arbeitgeberinnen und Arbeitgebern ausgestellt werden, dürfen für die Jahre ab 2023 nur noch mit der Angabe der Steuer-Identifikationsnummer der Arbeitnehmerinnen und Arbeitnehmer an das Finanzamt übermitteln werden. Die bisherige Möglichkeit, eine eindeutige Personenzuordnung mit einer sog. eTIN (electronic Taxpayer Identification Number) vorzunehmen, fällt ab 2023 weg.
Arbeitgeberinnen und Arbeitgeber müssen daher rechtzeitig Sorge dafür tragen, dass ihnen die Steuer-Identifikationsnummern aller ihrer Arbeitnehmerinnen und Arbeitnehmer vorliegen.


Wie erhält man die Steuer-Identifikationsnummer?
•    Meldepflichtige Arbeitnehmerinnen und Arbeitnehmer:
Arbeitnehmerinnen und Arbeitnehmern, für die eine Meldepflicht beim Einwohnermeldeamt in Deutschland besteht, wird die Steuer-Identifikationsnummer automatisch vom Bundeszentralamt für Steuern (BZSt) zugeteilt. Bei in Deutschland geborenen Personen wird die Steuer-Identifikationsnummer seit ihrer Einführung im Jahr 2007 bereits ab Geburt vergeben. Sollte die Identifikationsnummer nicht mehr bekannt sein, kann eine erneute Zusendung über die Homepage des BZSt unter www.bzst.de beantragt werden.

•    Nichtmeldepflichtige Arbeitnehmerinnen und Arbeitnehmer:
Nichtmeldepflichtige Arbeitnehmerinnen und Arbeitnehmer, zum Beispiel in Deutschland tätige Personen mit Wohnsitz im Ausland, denen bislang keine Steuer-Identifikationsnummer vom BZSt zugeteilt wurde, können diese über den „Antrag auf Vergabe einer steuerlichen Identifikationsnummer für nichtmeldepflichtige Personen durch das Finanzamt“ (www.formulare-bfinv.de -> Formularcenter -> Steuern -> Steuerformulare -> Lohnsteuer (Arbeitnehmer)) beim für den Arbeitgeber bzw. die Arbeitgeberin zuständigen Finanzamt (sog. Betriebsstättenfinanzamt) beantragen.

Können auch Arbeitgeberinnen und Arbeitgeber die Steuer-Identifikationsnummer beantragen?

Die erstmalige Zuteilung einer Identifikationsnummer kann auch durch die Arbeitgeber beantragt werden, wenn diese von ihren Arbeitnehmerinnen und Arbeitnehmern hierzu bevollmächtigt werden. Für die Bevollmächtigung ist kein bestimmtes Formular erforderlich. Sie muss nur eindeutig sein.

 

 

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