Regulation on transaction reporting obligations (Mitteilungsverordnung, MV) as of January 1, 2024
General information
As of January 1, 2024, for payments made to private individuals, Humboldt University of Berlin
(HU Berlin) must report the 11-digit tax identification number and the date of birth of the payment recipient to the tax authorities in addition to the data that have been required so far such as name and address. This is necessary in order to ensure that we comply with the rules on reporting data to financial authorities under the Regulation on transaction reporting obligations (Mitteilungsverordnung, MV).
The Regulation on transaction reporting obligations was issued by the Federal government on the basis of the authorization stipulated in Section 93a para. 1 of the German Fiscal Code (Abgabeordnung, AO) on September 7, 1993 and has since been amended several times.
The Regulation on transaction reporting obligations regulates how authorities and other public bodies provide notification of transactions to the tax authorities. It contains specific instructions for the offices that are obliged to provide notifications, detailing at which time and to what extent which tax office or financial administration is to be provided with which information.
Authorities within the meaning of the Regulation on transaction reporting obligations are all public bodies.
As a rule, the report to the tax authorities has to include the data stipulated in sec. 93c para. 1 no. 2 German Fiscal Code.
The following data must be included:
- Last name, first name
- Registered address with street, zip code and city
- New: Date of birth
- New: German tax identification number (11 digit tax ID)
Payments will only be made if all these data of the payment recipient are available.
If you do not yet have a tax identification number from the Federal Central Tax Office (Bundeszentralamt für Steuern, BZSt), please follow to the instructions below.
Information on application of tax identification number
Everyone who was born or registered in Germany has received a letter with their tax identification number from the Federal Central Tax Office (Bundeszentralamt für Steuern, BZSt).
If you have misplaced, lost or forgotten your tax identification number you may have it reissued via website of the Federal Central Tax Office.
German employees can also find their number on their payslips.
The tax identification number is issued once. It is valid for life and does not change.