On this page
Each number is summarised from the official pages linked below. Forms, fees and appointment rules change, so confirm them with the issuing authority.
At a glance
- Germany
- Steuer-ID, posted after first Anmeldung
- Spain
- NIE: EX-15 + fee 790/012 via Police or consulate
- Italy
- Codice fiscale: Agenzia delle Entrate, consulate or immigration route
- Netherlands
- BSN: issued at BRP registration or an RNI desk
Your checklist
First steps
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Same job, different route in
All four numbers identify you to tax and administrative systems. The real difference is how you get them: Germany and the Netherlands attach the number to registration, while Spain and Italy treat it as a separate application.
Germany: Steuer-ID
Germany assigns an 11-digit personal tax ID. After a first registration the registration office forwards your data to the Federal Central Tax Office (BZSt), which posts the number to your registered address. If no letter arrives within three months, you can send your personal data to the BZSt.
The number is valid for life and does not change when you move or marry. It is different from a tax number issued for a tax return or a business.
Spain: NIE
The Spanish Police assign a NIE to foreign nationals with economic, professional or social interests in Spain, and you must state the reason. The page lists form EX-15 and fee model 790, code 012, and gives a maximum of five days to decide once the application is registered. Applications from abroad go through Spanish consulates.
A NIE is an identification number, not a visa, residence permit or work authorisation.
Italy: codice fiscale
From abroad you can apply through the responsible Italian consulate, or send a representative with a special power of attorney to an Agenzia delle Entrate office. EU citizens already in Italy apply with form AA4/8 and a passport or ID at an Agenzia office. For non-EU citizens the code is normally assigned through the immigration procedure.
Banks usually ask for it during onboarding, so many people get it before opening an account. Check that the spelling and birth details match your passport.
Netherlands: BSN
If you will live in the Netherlands for more than four months, the municipality issues a BSN when you register in the BRP and do not already have one. Amsterdam gives it during the visit and The Hague posts it, usually within about four weeks.
If you live abroad or stay under four months, one of 19 RNI desks issues a BSN at an appointment, free of charge. Some groups are registered by a government body such as the SVB without visiting a desk.
Common questions
Which of the four do I get automatically with registration?
The Dutch BSN is issued as part of BRP registration if you have none, and the German Steuer-ID is posted after a first Anmeldung. The Spanish NIE and the Italian codice fiscale are separate applications.
Is any of these numbers a residence or work permit?
No. The NIE page, the codice fiscale guidance and the BSN guidance all say the number is an identifier and does not grant residence or work rights.
What if I never receive my German tax ID letter?
Check that your registered address and mailbox name are correct. Berlin’s service page says to contact the BZSt if no letter has come within three months of your first registration.
Do I need the number before opening a bank account?
Italian banks usually ask for the codice fiscale, and the Dutch government says you need a BSN to open a bank account if you pay tax in the Netherlands. For Germany and Spain the pages we reviewed do not make the number a stated condition, so ask the bank.
Official sources
Read this first
- Federal Central Tax Office: tax identification numberAllocation by post and validity
- Berlin service portal: tax identification numberThree-month rule and replacement notice
- Spanish National Police: NIE assignment procedureForm, fee, reason and decision period
- Italian Revenue Agency: tax code and health cardWhat the tax code is and who issues it
- Agenzia delle Entrate: request a tax code or duplicateRequest routes and duplicates
- NetherlandsWorldwide: how to get a BSNWays to get a BSN and speed
- Government.nl: BRP and RNIBRP and RNI registration
Rules can vary by nationality, work or study status, and city. Confirm your route with the official authority before you act.