Social insurance, tax ID, and bank account in Berlin

Tax identification number (Bundeszentralamt für Steuern)

Every person who registers a residence in Germany for the first time automatically receives a tax identification number (IdNr.) valid for life. For this, the registration authority transmits the data recorded at registration to the Bundeszentralamt für Steuern (BZSt, Federal Central Tax Office), which assigns the number and sends it exclusively by letter to the registered address – notification by phone or email is not permitted for data protection reasons. If no number has arrived within around three months of registration, a copy of the identity document together with the registration certificate can be submitted to the BZSt to receive the number again. Only the BZSt is responsible for assignment, centrally, not the local tax office; for other tax questions (wage tax, income tax return), by contrast, the Berlin Finanzamt (tax office) responsible for the district of residence is the point of contact – Berlin is divided into 17 district tax offices for this purpose.

Social insurance number and social insurance card (Deutsche Rentenversicherung)

The social insurance number (pension insurance number) identifies you for life in the statutory pension insurance. On first employment in Germany, the health insurance fund chosen via the employer, acting as collecting agency, usually requests the number from the Deutsche Rentenversicherung (German Pension Insurance); this requires birth name, date of birth, place of birth, country of birth, and sex. The so-called Versicherungsnummernachweis (proof of insurance number, the successor designation for the former Sozialversicherungsausweis) is usually sent automatically after registration by the employer and contains name, birth name, date of birth, date of issue, the insurance number, and details of the competent pension insurance institution as a QR code; it is free of charge. If the details are missing or the proof has not arrived, it can be requested free of charge from the Deutsche Rentenversicherung or the health insurance fund. Errors on the document (e.g. in the name) should be reported immediately, as they may otherwise affect later pension entitlements.

Health insurance as an employee

On taking up employment, employees usually become subject to compulsory insurance in statutory health insurance (GKV). Within two weeks of the start of compulsory insurance there is a free right to choose between the statutory health insurance funds (§ 175 SGB V); the choice is communicated informally to the employer; a separate paper membership certificate has no longer been required since 2021 – the new health insurance fund confirms membership electronically after registration by the employer. Above the annually adjusted compulsory insurance threshold (Jahresarbeitsentgeltgrenze) – 2026: 77,400 euros gross per year or 6,450 euros gross per month – employees are no longer compulsorily insured and can switch to private health insurance (PKV) or remain voluntarily in the GKV. For persons who were already exempt from compulsory insurance on 31.12.2002 under the law at that time because they exceeded the threshold, a lower special threshold of 69,750 euros per year applies for 2026.

Bank account: right to a basic account

Under the Zahlungskontengesetz (ZKG, Payment Accounts Act), in principle every person lawfully resident in the EU has a legal right to a basic account (Basiskonto) with basic payment functions – expressly including persons without a fixed place of residence as well as asylum seekers and persons with a Duldung (tolerated stay). What is required is an application and proof of identity, usually a valid passport or identity card; for persons without these documents, other documents issued by German authorities (e.g. Aufenthaltsgestattung (permission to reside during the asylum procedure), registration certificate) may also be accepted under certain conditions. Every credit institution that offers payment accounts to consumers is obliged to set up a basic account and may not arbitrarily refuse to open one or close the account without good reason. If opening is refused, you can contact the Bundesanstalt für Finanzdienstleistungsaufsicht (BaFin, Federal Financial Supervisory Authority).

Pension insurance and social security agreements with the country of origin

As an employee, you automatically pay contributions into the statutory pension insurance via your employer. Whether insurance periods completed abroad are credited depends on whether Germany has concluded a social security agreement with your country of origin. Within the EU and with Iceland, Liechtenstein, Norway, and Switzerland, the EU coordination rules apply; in addition, there are bilateral agreements with, among others, Australia, Bosnia and Herzegovina, Brazil, Chile, India (agreement on posted workers), Israel, Japan, Canada/Québec, Kosovo, Morocco, North Macedonia, Montenegro, the Philippines, Albania, South Korea, Serbia, Tunisia, Turkey, Uruguay, and the USA. Without such an agreement, the calculation of the German pension is usually based only on insurance periods completed in Germany; individual agreements (e.g. with Brazil) provide, by way of exception, for all periods to be aggregated.

Points of contact in Berlin

For personal counseling on pension insurance, the information and counseling center of the Deutsche Rentenversicherung Berlin-Brandenburg at Knobelsdorffstraße 93, 14059 Berlin, is available in Berlin, among others (according to one source, one of the largest information and counseling centers of this institution); the Rentenversicherung Berlin-Brandenburg can be reached by phone at 030 86888-0. For tax questions beyond the mere assignment of the tax ID (which lies centrally with the BZSt), one of the 17 Berlin tax offices is responsible depending on the district of residence.