Germany

German tax residency is assessed mainly through residence (Wohnsitz) and habitual abode (gewöhnlicher Aufenthalt). Immigration residence titles are a separate legal track.

Informational overview based on commonly applied German tax concepts.

Tax residency concepts

Under German tax principles, an individual may be treated as a tax resident if they maintain a residence in Germany or have a habitual abode there.

Habitual abode is often associated with a continuous presence of more than six months, though the assessment is fact-specific and not a simple tourist-day counter in every case.

Residence (Wohnsitz): a dwelling available for personal use
Habitual abode (gewöhnlicher Aufenthalt): settled presence in Germany
Unlimited tax liability generally follows tax residency

What residency means for tax

Tax residents are generally subject to unlimited income tax liability on worldwide income, subject to treaties and specific rules.

Non-residents are typically taxed on German-source income only (limited tax liability), unless a treaty or special provision changes the outcome.

Migration / residence titles

Visa, EU free-movement rights, residence permits, and settlement permits are governed by residence and immigration law. Holding a permit does not by itself answer the tax-residency question, and tax residency can arise from factual presence and available housing.

Short stay / Schengen rules where applicable
Residence permit (Aufenthaltstitel)
Settlement permit (Niederlassungserlaubnis)
EU/EEA free movement for eligible persons

Orientation references

German Income Tax Act concepts of residence and habitual abode
German residence / immigration law on residence titles