Even as a student, taxes are part of life in Germany. Many international students believe taxes only matter once they work full-time, but in reality, every resident receives a Tax ID, and even part-time student jobs are connected to the tax system.
This guide explains how the German tax system works at a practical level: where your Tax ID comes from, how ELSTER works, what tax class means, and when students can get money back.
What Is a Tax ID (Steuer-ID)?
The Tax Identification Number (Steuer-ID) is a personal, lifelong number issued by the German tax authorities.
Important facts:
• It is assigned automatically after you complete your Anmeldung
• It stays the same for your entire life
• It is required for:
• Opening a bank account
• Starting a job (student job, Werkstudent, Mini-job)
• Registering with ELSTER
• Filing a tax return
You do not need to apply for it separately.
Where Do You Find Your Tax ID?
After registering your address, the Tax ID is usually:
• Sent by letter to your registered address
• Arrives within 1–3 weeks
If you did not receive it:
• Contact your local Finanzamt
• Or request it online via the official tax office website
Important:
You normally cannot receive a Tax ID without Anmeldung, which is why address registration should always be done first.
Why Students Need a Tax ID
Even students need a Tax ID because:
• Employers must report income to the tax office
• Banks require it for compliance
• ELSTER registration is impossible without it
Typical student situations that require a Tax ID:
• Mini-job (€520/month)
• Werkstudent position
• Part-time jobs in cafes, labs, or offices
Tax Classes (Steuerklasse)
Germany uses tax classes to estimate monthly tax deductions.
For most students:
• Tax Class I applies
• This includes single, unmarried individuals without children
Other tax classes mainly apply to married couples or special situations and are not relevant for most students.
Good news:
• Tax class affects monthly deductions
• Final tax liability is corrected through the annual tax return
So even if too much tax is deducted, it can often be refunded.
What Is ELSTER?
ELSTER is Germany’s official online tax portal.
You use ELSTER to:
• File your tax return
• Communicate with the Finanzamt
• View tax notices (Bescheide)
Registration requires:
• Tax ID
• German address
• Bank account (IBAN)
Registration can take several days, as an activation code is often sent by post.
Do Students Have to File a Tax Return?
In many cases, students are not legally required, but it is often financially beneficial.
You should consider filing a tax return if:
• You worked part-time or as a Werkstudent
• Taxes were deducted from your salary
• You paid for:
• Study materials
• Transportation
• Moving costs
• Health insurance contributions
Many students are surprised to receive hundreds of euros back.
Common Student Tax Refund Situations
Typical refundable cases:
• Mini-job + second job overlap
• Short-term employment with flat tax deductions
• Werkstudent income below annual allowance
• Paid expenses related to studies
Important note:
Even if you earned little, filing a tax return does not create problems with immigration or residence permits.
Deadlines & Timing
Standard deadline:
• July 31 of the following year
If you use a tax advisor:
• Deadline may be extended automatically
Students can also file retroactively for several years in many cases.
Common Mistakes to Avoid
• Assuming students do not need a Tax ID
• Losing the Tax ID letter and not requesting a replacement
• Believing low income means no refund
• Confusing tax class with final tax amount
The German tax system is strict but predictable once you understand the structure.
Final Advice
For students in Germany, taxes are not something to fear—but something to understand early.
Completing Anmeldung promptly, keeping your Tax ID safe, and learning how ELSTER works will save time, stress, and often money.
Even with part-time work, tax refunds are common, and many students miss them simply because they never file.