Definition
Gewöhnlicher Aufenthalt
German tax-residency concept: habitual abode established by 6+ consecutive months of presence in Germany.
Under § 9 of the German Fiscal Code, you're a German tax resident if you have a habitual abode (gewöhnlicher Aufenthalt) in Germany, defined as a continuous stay of more than 6 months. Short interruptions don't break the count. This is Germany's closest equivalent to a 183-day rule. It works alongside the Wohnsitz (domicile) test, where maintaining a German dwelling can trigger residency without crossing 183 days.
See also:Germany 183-day rule
← Browse all tax-residency terms
Track the rules these terms describe
Tax Days turns these concepts into a live day count across every US state, federal SPT, Schengen, and 200+ countries.
