Starting with the 2023 tax year, parents are required to include their child’s Tax Identification Number (Tax ID) in their income tax return. This new regulation ensures that tax benefits related to children are correctly allocated and automatically processed.
Why is my child’s Tax ID necessary?
Without providing the child’s Tax Identification Number, it is not possible to submit the income tax return. The Tax ID allows tax authorities to automatically verify and apply child-related tax benefits, such as the child allowance or child benefit, to the appropriate recipient.
What to do if the child's Tax ID is missing?
If you cannot locate your child’s Tax ID, you can easily request a replacement. The Tax ID can be reissued by the Federal Central Tax Office (BZSt) using the following online form: Federal Central Tax Office - Request Tax ID.
Note: Processing a new Tax ID may take a few weeks. It is advisable to request the Tax ID in advance of the tax filing deadline if it is not readily available.
Current Status (2025):
Providing your child’s tax identification number (Tax ID) is still recommended to avoid inquiries or delays in processing your tax return.
Electronic submission of the tax return is possible even without the Tax ID. However, the tax office may request additional documentation, which can prolong the process.
Correctly categorizing your expenses is crucial to avoid tax disadvantages and to maximize tax benefits.
Tip: Check early whether you have your child’s Tax ID available. This makes submitting your tax return easier and ensures faster processing.
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