How to get an ITIN from Germany

Who in Germany needs an ITIN

The IRS issues ITINs to people who have to file or report US taxes but can’t get a Social Security number. From Germany, that usually means you earn US income (from a US client, platform, marketplace or LLC), own US property, are claiming a treaty benefit, or are the spouse or dependent of someone who files a US return.

An ITIN is for tax purposes only. It doesn’t let you work in the US or change your immigration status.

Documents you need

Your passport is enough on its own to prove both identity and foreign status, so most applicants from Germany send only that, together with Form W-7 and the tax return or exception documents that go with it.

• The original passport. The IRS returns it, but you’re without it for weeks.
• A certified copy from the agency that issued it: in Germany, that’s your local Bürgeramt (passport authority). The IRS defines a certified copy as one the issuing agency certifies as exact and stamps with its official seal.
• A Certifying Acceptance Agent (CAA). The IRS authorizes these agents to verify passports, so the original never leaves your hands.

The US–Germany tax treaty

The US has an income tax treaty with Germany (1989). It can reduce the 30% US withholding that otherwise applies to some US-source income. Claiming a treaty rate on Form W-8BEN may require a US taxpayer ID such as an ITIN.

Rates from IRS Tax Treaty Table 1. Conditions apply, so check the treaty article for your type of income.

The IRS publishes the treaty documents on its Germany tax treaty page.

• Article 20 of the treaty covers visiting students and trainees: payments from outside the US for their maintenance, education or training can be exempt from US tax, and so can up to $9,000 a year of pay for work in the US during a stay of no more than 4 years, subject to conditions.

Your Germany tax number on US forms

Many US payers and platforms don’t need an ITIN at all. They ask for a Form W-8BEN, and line 6a takes the tax number Germany issued you: the Tax identification number (steuerliche Identifikationsnummer) (11 digits). You’ll find it on the letter from the Federal Central Tax Office, or a tax assessment notice.

You need an ITIN on top of that only when a form specifically asks for a US taxpayer number, or when you have to file a US return. Foreign TIN explains the difference.

How to apply from Germany

1. 1

   Confirm why you need an ITIN

   Your reason decides which box you tick on Form W-7 and what has to go with it: usually a US tax return, or proof that you qualify for an exception.

2. 2

   Sort out your passport

   Send the original, get a certified copy from your local Bürgeramt (passport authority), or have a Certifying Acceptance Agent verify it so the original stays with you.

3. 3

   Complete Form W-7

   Use your name exactly as it appears in your passport, a foreign address, and your foreign tax ID if you have one.

4. 4

   Send the package to the IRS in Austin

   By post or by international courier. The two use different addresses (below).

5. 5

   Wait for the CP565 letter

   The IRS mails your ITIN to the address on your W-7. From abroad, allow 9 to 11 weeks.

Where to send your application

The IRS uses two addresses depending on how you send it.

A tracked courier costs more but tells you when the package arrived, which is when the IRS clock starts.

US embassies aren’t one of the ways the IRS lists for applying. For visa and consular questions, see the US embassy in Germany.