eTIN

from Wikipedia, the free encyclopedia

eTIN ( Electronic Taxpayer Identification Number or electronic transfer identification number ) is a wage tax identification number to be created by the employer instead of the tax identification number (tax ID) assigned by the Federal Central Tax Office for data transmission to the tax office responsible for the employee's income tax . The legal basis is Section 41b (2 ) EStG .

meaning

The introduction of the eTIN became necessary in connection with the ELSTER electronic tax return . For the remote data transmission of the wage data to the tax office, a wage tax code is required.

For this purpose, the employer must alternatively create and use the eTIN in accordance with officially established rules from the employee's surname, first name and date of birth, if the employer does not know the employee's tax identification number ( Section 139b AO ). It is - unlike the tax numbers in the individual federal states - uniformly formed nationwide. The previous tax number system will be retained for the time being and used in parallel.

Today (2019) the eTIN is practically only used for employees who do not have to report in Germany and who are subject to limited taxation, but who are to be assigned a tax identification number in the future.

An eTIN is not required in the case of flat-rate wage tax ( Section 41b (6) EStG).

construction

The eTIN is a 14-digit code that is made up of the personal data, surname, first name and date of birth, and consists of the capital letters A to Z and the digits 0 to 9. As long as the personal data, e.g. If, for example, you do not change your name as part of a marriage, the eTIN remains valid, otherwise it must be adapted to the changed name.

Allowed characters

The eTIN only uses the capital letters A – Z and the digits 0–9. This is why the first and last name may have to be recoded first: In compound first or last names, separators such as “-” (hyphen) or “” (space) are omitted; the character sequence "SCH" is replaced by "Y", " ß " by "SS", " Ä " and " Æ " by "AE", " Ö " and " Œ " by "OE", " Ü " by "UE"; For characters that contain a diacritical such as acute , grave accent , circumflex , tilde , kroužek , cedilla , trema (except for German umlauts ), slash or hatschek , this character is replaced by the base letter, e.g. B. "ê", "é", "è" and "ë" become "E".

Only the letters “ A ”, “ E ”, “ I ”, “ O ” and “ U ” are intended as vowels for this procedure . The " Y " is used as a consonant , umlauts are used as two vowels ("AE", "OE", "UE").

composition

1st - 4th position
the first four consonants of the surname. Name additions such as “de”, “from” and “to” are not taken into account.
5th - 8th digit
the first four consonants of the given name.

If the names do not contain enough consonants, the vowels are used, from back to front. For names with fewer than four letters - e.g. B. also as a result of the conversion from "SCH" to "Y" - the remaining spaces are filled with "X".

9th - 10th position
Year of birth (the last two digits, e.g. "79" for 1979; "00" if the year of birth is unknown)
11th position
Month of birth as a letter (January = "A" to December = "L"; "A" if the month of birth is unknown)
12th - 13th positions
Birthday ("01" if the birthday is unknown)
14th position
Letter as a check digit (for calculation see web links)

Examples of the composition of the eTIN

  1. example
    • Surname Klein
    • First name Ute
    • Birth date May 20, 1978
    • Formation of the eTIN KLNI TEUX 78 E 20 F
    • Explanation : The first name “Ute” consists of only three letters: first the single consonant “T”, then the vowels from back to front, “E” and “U”; the missing fourth digit is filled with "X".
    • eTIN KLNITEUX78E20F
  2. example
    • Surname Müller
    • First name Hans-Peter
    • Birth Date Oct. 5, 1953
    • Formation of the eTIN MLLR HNSP 53 J 05 B
    • Explanation : The hyphen is ignored in the first name, "Hans-Peter" and "Hanspeter" lead to the same eTIN.
    • eTIN MLLRHNSP53J05B
  3. example
    • Family name of Bähr
    • First name Kai-Uwe
    • Birth Date Feb.1 , 1950
    • Formation of the eTIN BHRE KWEU 50 B 01 H
    • Explanation : When counting the vowels from the back, the "E" is used first and only then "A", "O" or "U". With “BHRE” it is not possible to tell whether the surname is “Behr”, “Bähr”, “Böhr” or “Bühr” (name additions such as “von” and “zu” are not included in the eTIN anyway). Here, too, the compound first name “Kai-Uwe” is treated like a single first name “Kaiuwe”.
    • eTIN BHREKWEU50B01H

Uniqueness

The method of calculating the eTIN does not preclude different people from receiving the same eTIN. However, since it is sufficiently improbable that two different people with the same eTIN fall under the jurisdiction of the same tax office , this is acceptable for the purposes pursued with the eTIN. Multiple allocation as with the tax ID. are not documented.

Web links

Individual evidence

  1. ↑ Electronic income tax certificate / 1.2 allocation criteria identification number and eTIN Finance Office Professional, Haufe Online, accessed on June 21, 2017
  2. ↑ What is an eTIN? February 22, 2009
  3. ↑ cf. Multiple tax identification numbers, response of the federal government to a small inquiry, BT-Drucksache 18/929 from March 26, 2014