Germany

Tax residency

Under Section 1 of the German Income Tax Act (EStG), an individual with a residence (Wohnsitz, Section 8 AO) or habitual abode (gewöhnlicher Aufenthalt, Section 9 AO) in Germany has unlimited tax liability.

Thus, German domestic tax residence may arise through either a Wohnsitz or a gewöhnlicher Aufenthalt. The six-month rule is a statutory presumption within the habitual-abode test, not a standalone 183-day test.

• Residence (Wohnsitz): Under Section 8 AO, a Wohnsitz exists where the individual occupies a dwelling under circumstances indicating that they will retain and use it. No minimum number of days of physical presence is required. A dwelling may qualify even if it is used only occasionally, provided the circumstances indicate that it is retained for the individual’s own residential use.
• Habitual abode (gewöhnlicher Aufenthalt): Under Section 9 AO, habitual abode is based on a stay in Germany that is not merely temporary. A stay of more than six months gives rise to an irrefutable presumption of habitual abode, subject to the statutory exception for certain visits, holidays, medical treatment and similar private purposes lasting no more than one year. Continuous physical presence is not required: short interruptions, such as trips home, holidays, home leave, spa or recreation stays and business trips, do not necessarily break the stay where the periods form one unified stay. Habitual abode may also arise before six months where successive stays are factually connected and the individual intended from the outset not to stay in Germany only temporarily.
• State-related rule: German citizens and certain accompanying family members may also be subject to unlimited tax liability under the special rule in Section 1(2) EStG where the statutory conditions are met, including certain public-service employment abroad.

Day counting

• Residence (Wohnsitz): No fixed day-count threshold applies. For tracking purposes, the assessment should focus on whether the dwelling remains available to the individual for their own residential use. Actual physical use for a minimum number of days is not required.
• Habitual abode (gewöhnlicher Aufenthalt): The relevant test is based on a unified, non-temporary period of stay exceeding six months. German law does not prescribe a specific entry-day / exit-day counting formula. For tracking purposes, a conservative approach is to count both the entry day and the exit day as days of presence and to use these dates to monitor whether the stay exceeds six months. Short-term interruptions should be recorded separately and assessed to determine whether they break the unified stay.
• State-related rule: This is not a day-count test.

Tax consequences

The German tax year is a calendar year. German tax residents are generally subject to tax on worldwide income, while individuals without unlimited tax liability are generally subject to limited tax liability on German-source income.

Migration / EU residence

EU/EEA and Swiss citizens may reside in Germany under the applicable free-movement and residence arrangements. Third-country nationals may stay in Germany for short stays of up to 90 days in any 180-day period, subject to applicable visa requirements. Stays exceeding 90 days generally require a long-stay visa or residence authorisation. Address registration (Anmeldung) is a separate administrative requirement. Immigration residence status or registration does not, by itself, determine German tax residency.

Orientation references

• German Income Tax Act (EStG), Section 1
• German Fiscal Code (Abgabenordnung, AO), Sections 8 - 9
• Application Decree to the Fiscal Code (AEAO) on Sections 8 - 9
• German immigration / EU residence framework