ITIN Application from Germany: 2025 Guide

If you are a German freelancer, Amazon seller, investor, or business owner earning income from U.S. sources, you may need an ITIN Number issued by the IRS.

The US-Germany Tax Treaty provides significant tax benefits for German residents, such as reduced or zero withholding rates on certain types of income like dividends, royalties, and interest. However, to access those benefits – or to get paid smoothly on platforms such as Stripe, Payoneer, Amazon, AdSense, Fiverr, or Upwork – you’ll first need a valid ITIN.

At House of Bookkeepers, an IRS-Certified Acceptance Agent (CAA), we help applicants in Germany obtain their ITINs securely and efficiently without sending passports to the United States.

🔍 What Is an ITIN?

An ITIN (Individual Taxpayer Identification Number) is a nine-digit number (format: 9XX-XX-XXXX) issued by the IRS to individuals who:

• Need to file or report U.S. taxes, but

• Are not eligible for a U.S. Social Security Number (SSN).

An ITIN is not:

• A U.S. work permit or visa.

• Immigration status.

• A substitute for a Social Security Number.

It’s purely a tax identification number, enabling non-U.S. individuals to comply with U.S. tax obligations and claim benefits under tax treaties.

Why German Freelancers, Investors & Businesses Need an ITIN

Germany has one of the strongest tax treaties with the United States – which means Germans can legally reduce or even eliminate U.S. withholding tax on income such as:

• Royalties and licensing fees

• Dividends from U.S. companies

• Freelance and digital income

• Amazon KDP, AdSense, and Upwork earnings

• Real estate or LLC-related income

But to enjoy those benefits, you must file Form W-8BEN and include a valid ITIN.

With an ITIN, you can:

• Avoid unnecessary 30% withholding tax.
• Claim tax treaty benefits under the US-Germany agreement.
• File a U.S. tax return (Form 1040-NR) if required.
• Open or verify U.S. payment and banking platforms.
• Maintain compliance with U.S. platforms like Amazon, Payoneer, and Stripe.

Who in Germany Commonly Needs an ITIN

• Freelancers, Creators & Digital Workers

German freelancers and entrepreneurs earning through Upwork, Fiverr, Amazon KDP, AdSense, or Payoneer must often provide an ITIN to reduce U.S. withholding via W-8BEN.

• • Helps verify tax compliance and speed up payments.

  • Prevents 30% withholding on royalty and service payments.

  • Required for IRS reporting by U.S. payers.

• Amazon, eBay & E-Commerce Sellers

German Amazon sellers or Shopify owners selling in the U.S. market need an ITIN to:

• • File W-8BEN for tax compliance.

  • Activate Stripe Atlas or U.S. payment accounts.

  • Prevent account suspension due to missing tax ID.

• Property Investors

If you own or sell U.S. real estate, you must comply with FIRPTA (Foreign Investment in Real Property Tax Act).
An ITIN lets you file Form 1040-NR and claim refunds on excess FIRPTA withholding (usually 15% of the sale price).

• LLC Owners & Entrepreneurs

Germans who own a U.S. LLC often need an ITIN for IRS filings, partner returns, or Form W-8BEN-E compliance.

Usually required documents include:

• • Articles of Organization

  • Operating Agreement (if multi-member)

  • IRS EIN Confirmation Letter (CP575 Notice)

• Filing Jointly with a U.S. Spouse

If you’re married to a U.S. citizen or green card holder, you’ll need an ITIN to be included on a joint tax return and access spousal tax credits.

Benefits of Having an ITIN

✔ File U.S. tax returns legally.
✔ Claim refunds for overpaid or withheld taxes.
✔ Apply tax treaty benefits under the US-Germany agreement.
✔ Avoid default 30% withholding.
✔ Reclaim FIRPTA withholding on U.S. property sales.
✔ Strengthen compliance with U.S. payment platforms.
✔ Build credibility for your U.S. LLC or digital business.

US-Germany Tax Treaty Benefits

The treaty between the U.S. and Germany provides substantial relief:

To claim these treaty benefits, you must:
1️⃣ Have a valid ITIN.
2️⃣ Submit the correct IRS form (e.g., W-8BEN or Form 8233) to your U.S. payer.

How to Apply for an ITIN from Germany in 2025

Step 1: Confirm Eligibility

You must have a valid U.S. tax reason such as:

• Filing a U.S. tax return (Form 1040-NR).

• Claiming tax treaty benefits via W-8BEN.

• Earning U.S. property income (FIRPTA).

• Filing jointly with a U.S. spouse.

• Managing or owning a U.S. LLC.

💡 Note: If you only need to submit W-8BEN for withholding relief, you may qualify under a treaty exception and might not need to attach a full U.S. tax return.

Reason for Applying	Description	W-7 Box to Check	Tax Return Required?
Filing a U.S. tax return	Reporting freelance, investment, or property income	b – Nonresident alien filing U.S. return	✅ Yes (attach Form 1040-NR)
Claiming treaty benefits via W-8BEN	Avoiding 30% withholding on royalties, digital income, or services	a + h – Treaty benefit exception	❌ No (treaty exception category)
U.S. rental or sale (FIRPTA)	Reclaiming FIRPTA withholding	b (if filing) or a + h (if treaty)	⚙ Depends
Filing jointly with a U.S. spouse	Joining a U.S. joint tax return	e – Spouse of U.S. citizen/resident	✅ Yes (joint return)
Owning or managing a U.S. LLC	Required for IRS filings, K-1 forms, or W-8BEN-E	h – Exception 1(a): Partnership income	⚙ Depends
Receiving scholarships or fellowships	German students or researchers funded by U.S. universities	f – Nonresident alien student/professor/researcher	⚙ Depends on agreement

Step 2: Complete Form W-7

This is the official IRS ITIN application form. Accuracy matters – errors or missing boxes can delay your approval.

Step 3: Gather Required Documents

You’ll need:

• Valid passport (scan copy works with a CAA; otherwise, IRS requires original or certified copy)

• U.S. federal tax return (Form 1040 or 1040-NR), unless you qualify under a treaty exception

• Supporting documents such as W-8BEN, LLC papers, or income statements

Step 4: Apply Through a Certified Acceptance Agent (CAA)

With House of Bookkeepers, you don’t need to send your passport abroad.
We verify your documents locally in Germany, issue a Certificate of Accuracy (COA), and submit your application directly to the IRS.

Why Use House of Bookkeepers (IRS CAA)?

✅ Passport verified locally – never mailed overseas
✅ Higher success rate and faster approval
✅ Full-service support: W-7, COA, tax return, and submission
✅ Official IRS authorization (listed CAA)
✅ Real-time updates until your ITIN letter (CP565) arrives
✅ 100% Money-Back Guarantee if rejected due to our error

ITIN Processing Timeline in 2025

• Standard processing: 8 – 13 weeks

• Peak season (Jan – Apr): 13 – 16 weeks

Our CAA team can typically retrieve your ITIN number in about 2.5 months, even before the letter arrives by mail.

Common Mistakes to Avoid

🚫 Submitting an incomplete W-7 form
🚫 Using uncertified passport copies (if not via CAA)
🚫 Forgetting to attach a tax return (unless exempt)
🚫 Mailing original documents through unreliable couriers
🚫 Assuming ITIN equals U.S. work authorization

Quick FAQs: ITIN from Germany

Q1. Can I apply for an ITIN from Germany?
Yes. With House of Bookkeepers, you can apply directly from Germany – no need to mail your passport to the U.S.

Q2. Does Germany have a tax treaty with the U.S.?
Yes. The US – Germany Tax Treaty provides reduced withholding rates on dividends, royalties, and other income. You must apply for an ITIN and file Form W-8BEN or 8233 to claim these benefits.

Q3. Do I need a U.S. address?
No. The IRS can mail your ITIN letter to your German address. However, having a U.S. mail forwarding address can speed up delivery. Alternatively, we can receive your letter and send a scanned copy by email (not recommended).

Q4. How will you verify my identity?
We’ll ask you to provide a selfie holding your passport’s information page. This secure step confirms your identity for IRS verification.

Q5. How will I know when my ITIN is approved?
You’ll receive Letter CP565 from the IRS. If it hasn’t arrived within 13 weeks, contact us – we’ll check and update you.

Apply with Confidence

At House of Bookkeepers, we make ITIN applications secure, compliant, and stress-free for German freelancers, business owners, and investors.

📍 IRS-Certified Acceptance Agent (CAA) – Germany Service
🌍 Website: https://www.houseofbookkeepers.com

Start your ITIN application today – and unlock smoother global payments, treaty tax savings, and full IRS compliance.