Tax ID, Lohnsteuer and the refund students never claim
🇩🇪 Germany · After you land · 8 min read

Tax ID, Lohnsteuer and the refund students never claim

Steuer-ID and tax classes, when a student actually pays tax, health insurance contributions, and filing a return to get money back.

Your Steuer-ID arrives automatically after Anmeldung — don't apply for it separately

Unlike Ireland's PPS number or Australia's TFN, you don't apply for a German tax ID directly. Figures below are approximate (€1 ≈ ৳142) and German tax thresholds are revised most years — verify on bzst.de and finanzamt.de before relying on any number here.

Steuer-ID
Free, automatic
Posted to your registered address ~2–4 weeks after Anmeldung
Grundfreibetrag (basic tax-free allowance), 2025
≈ €12,096/year
≈ ৳17,17,632/year — income below this pays no income tax
Minijob (€556/month)
Largely exempt from employee social contributions
Employer pays a flat contribution instead

Anmeldung first, Steuer-ID second

Everything in the German tax and residence system flows from one first step: registering your address.

  1. 1

    Register your address (Anmeldung) at the local Bürgeramt

    Do this within 14 days of moving into your first fixed address — you'll need this Anmeldebestätigung for almost everything else, including opening a bank account and getting your residence permit.

  2. 2

    Wait for your Steuer-ID (Steueridentifikationsnummer) by post

    The Bundeszentralamt für Steuern automatically issues and mails you an 11-digit Steuer-ID within a few weeks of your Anmeldung — you do not apply for this yourself.

  3. 3

    Give your Steuer-ID to any employer before your first payday

    Without it, your employer may be forced to tax you under the least favourable tax class by default.

Tax classes (Steuerklassen) — which one applies to you

Germany sorts every taxpayer into one of six tax classes (Steuerklassen), which determine how much income tax is withheld from each paycheck.

SteuerklasseWho it's forRelevance to students
ISingle, unmarriedThe default class for almost every international student with one job
IISingle parentsRarely relevant to international students
III/IV/VMarried couplesOnly relevant if you marry a partner also working in Germany
VISecond job (or no tax ID given to employer)Applies if you take a second job at the same time — taxed at a higher default rate, reclaimable via your annual return

Almost every single Bangladeshi student on one job sits in Steuerklasse I automatically. The class mostly matters for how much is withheld month to month — for most students working part-time under the Grundfreibetrag, the class barely matters in practice because little or no tax is withheld at all.

The Grundfreibetrag — when a student actually starts paying Lohnsteuer

Germany's basic tax-free allowance means most part-time student earners pay little to no income tax at all.

The Grundfreibetrag is the amount of annual income every taxpayer can earn completely tax-free — roughly €12,096 for 2025 (verify the current figure, as it rises most years). A typical Bangladeshi student working a Minijob (capped around €556/month, or ≈ €6,672/year) sits comfortably under this threshold and owes no income tax at all on that income. A Werkstudent earning more — say €700–900/month across a full year — can approach or cross the threshold, at which point Lohnsteuer (wage tax) starts being withheld from pay above that line. Importantly, even if tax is withheld during the year because your monthly pay looks high in a given month, if your total annual income still falls under the Grundfreibetrag, you're entitled to claim all of it back by filing a Steuererklärung.

Health and pension contributions — Werkstudent vs Minijob

This is where the two job types diverge sharply, and it affects your take-home pay far more than income tax does for most students.

ContributionMinijobWerkstudent
Health insuranceYou must already have your own (public student insurance, ~€130–145/month) — the Minijob itself doesn't require employer health contributions on your sideSame — your own public/private student health insurance continues; the Werkstudentenprivileg exempts you from the employee share of statutory health insurance tied to employment
Pension insurance (Rentenversicherung)Automatic small employee contribution unless you opt out (most students opt out via a simple form)Exempted under the Werkstudentenprivileg as long as you stay within the 20-hour/week term-time rule
Unemployment insuranceNot applicableExempted under the Werkstudentenprivileg
Nursing care insuranceNot applicableExempted under the Werkstudentenprivileg

The Werkstudentenprivileg (student employee privilege) is the reason Werkstudent jobs are so financially attractive: as long as you work no more than 20 hours per week during term time (full-time allowed during semester breaks) and remain enrolled as a student, you're exempt from the employee share of unemployment, health, care and pension insurance contributions tied to that job — meaning a much bigger share of your gross pay reaches your bank account compared to a normal German employee.

Filing a Steuererklärung — how most students get money back

Filing an annual tax return is optional for many students, but it's usually free money if you had any tax withheld.

  1. 1

    Check whether tax was withheld from any payslip

    If your Lohnsteuer field shows any deduction across the year, you likely have money to reclaim, especially if your total annual income was near or under the Grundfreibetrag.

  2. 2

    Use ELSTER (the official free portal) or a service like Taxfix/WISO

    ELSTER (elster.de) is the Finanzamt's own free online filing system, in German; Taxfix and WISO Steuer offer simpler, English-friendlier guided interfaces for a fee, often worth it for a first-time filer.

  3. 3

    File within the deadline — usually by 31 July of the following year

    If a tax advisor or software service files for you, the deadline is typically extended — always confirm your specific deadline on elster.de.

  4. 4

    Keep your payslips (Lohnabrechnung) and annual tax certificate (Lohnsteuerbescheinigung)

    Your employer issues this automatically at year end or when you leave a job — you'll need it to file.

Most part-time student workers are owed a refund, not a bill

If your total income across the year sat under the Grundfreibetrag but some Lohnsteuer was still withheld in a particular month (common with irregular Werkstudent hours), filing a Steuererklärung the following year is very likely to get that money back — it typically takes a few months for the Finanzamt to process and pay out.

Verify current thresholds and deadlines

The Grundfreibetrag, Minijob earnings cap, and filing deadlines are adjusted almost every year by German law. Always confirm the current figures on bzst.de, finanzamt.de or elster.de before assuming a number in this guide still applies to your tax year.

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