Which German tax number goes on Form 5472 — Steuer-ID, Steuernummer, or VAT ID?

Use your Steuer-ID (Steuerliche Identifikationsnummer) — the 11-digit personal number from the Bundeszentralamt für Steuern. Your Steuernummer (local Finanzamt number) and USt-IdNr (VAT ID) serve different purposes and aren't the foreign tax ID Form 5472 is asking for.

I don't have a Steuer-ID — what do I do?

If you've never registered a German address (for example, you're a German citizen living abroad), you may not have one. In that case, use a self-assigned reference ID number on Form 5472, consistent with the IRS instructions for shareholders without a foreign tax ID.

Does the Germany-US tax treaty mean I don't have to file Form 5472?

No. Form 5472 is an information return, separate from income tax treaty relief. You file it regardless of whether any US tax is owed — the $25,000 penalty applies to a missing or incomplete filing even at $0 US tax liability.

Do I need to report my US LLC's income on my German tax return too?

Likely yes, as a German tax resident — but that's a German-side question for a Steuerberater, not something we advise on. We handle the US federal Form 5472 + pro forma 1120 filing only.

My US LLC pays me in EUR to a German bank account — does that change the filing?

No. All amounts on Form 5472 are reported in USD using the appropriate exchange rate for the transaction date, regardless of which currency or bank account the money actually moved through.

I have both a German GmbH and a US LLC — does that complicate things?

Potentially, if there are transactions between the two entities (related-party payments, shared services, etc.) — those need to be reported on Form 5472 Part IV. Mention the relationship to your accountant when filing so it's captured correctly.

Can I file Form 5472 from Germany without a US address?

Yes. The US address on the form is typically your registered agent's address, not a personal US address. You complete and fax the filing from anywhere, including Germany.

My US LLC made no money last year — do I still need to file?

Almost certainly yes. Even a single capital contribution (e.g., wiring money to fund the LLC's bank account) counts as a reportable transaction, which triggers the filing requirement regardless of revenue.

For foreign-owned US single-member LLCs

Form 5472 for German-Resident Owners of US LLCs

If you're a German tax resident who owns a single-member US LLC — commonly for ecommerce, Amazon FBA, SaaS, or consulting — you must file IRS Form 5472 with an attached pro forma Form 1120 every year, even if the LLC had zero US tax due. The most common question we get from German owners is which German tax ID goes on the form. Short answer: your personal Steuerliche Identifikationsnummer (Steuer-ID), not your Steuernummer or VAT ID. Here's the complete filing picture.

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Why German founders use US LLCs#

Common reasons German residents form a US LLC instead of (or alongside) a German GmbH or Einzelunternehmen: • Faster, cheaper formation — a Wyoming or Delaware LLC can be set up in days for a few hundred dollars, versus weeks and a notarized €25,000 minimum capital requirement for a GmbH. • US-based payment processing — Stripe, PayPal Business, and Mercury banking are simpler to access with a US entity for a US-focused or global customer base. • Platforms like Amazon.com or US-based SaaS marketplaces sometimes prefer or require a US entity for certain seller/vendor programs. This is a business-structure choice, not a tax-avoidance one — the LLC is a disregarded entity for US federal tax purposes, and as a German tax resident you may still owe German tax on the LLC's income under German rules. Talk to a German Steuerberater about your German-side reporting; we handle the US federal Form 5472 side.

What is your FTIN as a German founder?#

Germany actually has three different numbers that get confused for each other: • Steuerliche Identifikationsnummer (Steuer-ID / IdNr) — an 11-digit personal number issued once, for life, by the Bundeszentralamt für Steuern (BZSt) when you register your address in Germany. This is your personal tax identifier and the one that best matches what Form 5472 Part II is asking for as your foreign tax identifying number (FTIN). • Steuernummer — a 10-11 digit number issued by your local Finanzamt, used for your German income tax filings. This is not the FTIN Form 5472 is asking about. • USt-IdNr (VAT ID) — a "DE" + 9-digit number for VAT purposes, tied to a business, not you personally. Also not the FTIN field. On Form 5472 Part II, enter your Steuer-ID as the foreign tax identifying number. If you've never registered a German address (e.g., you're a German citizen living abroad), you may not have a Steuer-ID — in that case use a self-assigned reference ID or "NA", consistent with the IRS instructions for shareholders without a foreign tax ID.

What does the Germany-US tax treaty cover?#

The United States and Germany have an income tax treaty intended to prevent double taxation of the same income. Two things to keep separate: 1. Form 5472 is an information return, not a tax return. It has nothing to do with treaty relief — you file it regardless of whether any US tax is actually owed, and the $25,000 penalty applies for a missing or incomplete filing even at $0 US tax liability. 2. As a German tax resident, you may need to report your US LLC's income on your own German Einkommensteuererklärung (income tax return), potentially with a Foreign Tax Credit for any US tax paid. This is a German-side compliance question for a German tax advisor — we don't advise on German tax law. We handle the US federal Form 5472 + pro forma 1120 filing. The German reporting side is a separate, parallel obligation you'll want a Steuerberater to confirm.

What are common scenarios for German LLC owners?#

1. Amazon FBA seller with a Wyoming LLC: files Form 5472 + 1120 annually. Watch state sales tax nexus in states where Amazon stores inventory (Amazon's reports show you which states). 2. SaaS founder with a Stripe Atlas Delaware LLC: files Form 5472 + 1120. Delaware also requires the separate $300/year franchise tax (state-level, unrelated to the IRS filing). 3. Consultant or agency owner billing international clients through a US LLC: files Form 5472 + 1120. If you also have a German GmbH or sole proprietorship, that's a separate German filing — mention the US LLC relationship to your Steuerberater in case of related-party considerations. 4. German owner who moved abroad and no longer has a German address: may not have a current Steuer-ID. Use a self-assigned reference ID on Form 5472 instead. 5. Dormant US LLC with no transactions: if genuinely $0 activity all year, Form 5472 may not be required — but most owners file anyway since even a single capital contribution counts as a reportable transaction.

How do you file Form 5472 as a German founder?#

1. Gather your LLC info: legal name (exactly as on your CP-575 EIN letter), EIN, US registered agent address, state and date of formation, NAICS code. 2. Gather your owner info: full legal name as on your passport, Steuer-ID (or self-assigned reference ID if you don't have one), German residential address, country of citizenship, country of tax residence (Germany). 3. Add up year-end financials in USD: capital contributions in, distributions out, total assets at year-end, any related-party payments. 4. Fill in pro forma Form 1120: entity identification only, stamp "Foreign-Owned U.S. DE" across the top. 5. Fill in Form 5472: Parts I, II, III, IV, V, VII — your Steuer-ID goes in Part II's foreign tax ID field. 6. Build the Part V supporting statement listing each reportable transaction. 7. Sign in pen (or use our in-portal canvas signature, embedded into a printable PDF). 8. Fax the complete package to +1-855-887-7737 (IRS Ogden PIN Unit). Keep the confirmation receipt as proof of timely filing.

What Form5472 Prep does for German owners specifically#

Our wizard accepts the German Steuer-ID format directly in the foreign tax ID field, and flags it clearly as separate from a Steuernummer or VAT ID so you don't enter the wrong one. Beyond that, the process is identical to any other country: • 12-question wizard, 15 minutes. • Full package generated: cover letter, pro forma 1120, Form 5472, Part V supporting statement, reasonable cause statement if filing late. • In-portal canvas signature — no printing, scanning, or uploading needed. • Accountant review before we fax to the IRS Ogden PIN Unit. • Timestamped fax confirmation receipt emailed back to you as proof of filing. Pricing: Standard $199 · Rush $279 · Premium $449 (IRS fax delivery included on every plan). +$149 per additional past year.

How do you handle multi-year catch-up as a German owner?#

If you formed your US LLC a few years ago and only recently learned about Form 5472, the IRS's DIIRSP (Delinquent International Information Return Submission Procedure) is the standard catch-up path — file all missed years together with one Reasonable Cause Statement covering the full period. • 2-year DIIRSP catch-up: Standard $348 · Rush $428 · Premium $598 (fax included). • 3-year DIIRSP catch-up: Standard $497 · Rush $577 · Premium $747 (fax included). The reasonable cause statement is auto-generated and tailored to the first-time foreign-owner scenario. An accountant on our team reviews every package before it's faxed to the IRS.

Bottom line for German-resident LLC owners#

Owning a US LLC as a German tax resident means two separate compliance tracks: the US federal Form 5472 + pro forma 1120 (our job), and your German-side reporting of the LLC's income on your own tax return (your Steuerberater's job). Missing the US filing risks a $25,000 penalty per year, regardless of how much — or how little — US tax is actually owed. Our service handles the federal piece in about 15 minutes, accountant-reviewed, with a money-back guarantee if we fail to submit — and if the IRS ever assesses a penalty because of an error in our preparation, we handle the response with the IRS at no charge.

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We generate every form, you sign one PDF, we fax it to the IRS Ogden PIN Unit. Starting at $199. IRS fax delivery included on every plan.

Filled IRS Form 5472 + pro forma 1120
Reasonable cause statement (if late)
Faxed to IRS Ogden PIN Unit
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Frequently asked questions

Which German tax number goes on Form 5472 — Steuer-ID, Steuernummer, or VAT ID?: Use your Steuer-ID (Steuerliche Identifikationsnummer) — the 11-digit personal number from the Bundeszentralamt für Steuern. Your Steuernummer (local Finanzamt number) and USt-IdNr (VAT ID) serve different purposes and aren't the foreign tax ID Form 5472 is asking for.
I don't have a Steuer-ID — what do I do?: If you've never registered a German address (for example, you're a German citizen living abroad), you may not have one. In that case, use a self-assigned reference ID number on Form 5472, consistent with the IRS instructions for shareholders without a foreign tax ID.
Does the Germany-US tax treaty mean I don't have to file Form 5472?: No. Form 5472 is an information return, separate from income tax treaty relief. You file it regardless of whether any US tax is owed — the $25,000 penalty applies to a missing or incomplete filing even at $0 US tax liability.
Do I need to report my US LLC's income on my German tax return too?: Likely yes, as a German tax resident — but that's a German-side question for a Steuerberater, not something we advise on. We handle the US federal Form 5472 + pro forma 1120 filing only.
My US LLC pays me in EUR to a German bank account — does that change the filing?: No. All amounts on Form 5472 are reported in USD using the appropriate exchange rate for the transaction date, regardless of which currency or bank account the money actually moved through.
I have both a German GmbH and a US LLC — does that complicate things?: Potentially, if there are transactions between the two entities (related-party payments, shared services, etc.) — those need to be reported on Form 5472 Part IV. Mention the relationship to your accountant when filing so it's captured correctly.
Can I file Form 5472 from Germany without a US address?: Yes. The US address on the form is typically your registered agent's address, not a personal US address. You complete and fax the filing from anywhere, including Germany.
My US LLC made no money last year — do I still need to file?: Almost certainly yes. Even a single capital contribution (e.g., wiring money to fund the LLC's bank account) counts as a reportable transaction, which triggers the filing requirement regardless of revenue.