Germany tax residency rules
Threshold: 183 days · Day Count · Calendar year (Jan 1 – Dec 31)
Germany taxes residents on worldwide income at progressive rates up to ~47.5%. The Wohnsitz (domicile) test is broader than 183 days, maintaining a German dwelling can trigger residency without crossing the day-count threshold. Treaties layer on a 183-day rule for employment income.
- Wohnsitz: a German dwelling maintained under circumstances suggesting intent to use.
- Habitual abode: 6+ consecutive months of presence triggers residency.
- Treaty 183-day rule protects employment income if employer is foreign and wages aren't borne by a German PE.
Rules tracked by Tax Days
183-Day Rule
- Type
- Day Count
- Threshold
- 183 days
- Period
- Calendar year (Jan 1 – Dec 31)
Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.
Germany tax residency, FAQ
How many days can I spend in Germany before becoming a tax resident?
Generally, spending more than 183 days in Germany during a calendar year can make you a tax resident.
How does Germany count a day of presence?
Day-counting rules vary: many jurisdictions treat any part of a calendar day spent in-country as a full day, while others require presence at midnight. Because the burden of proof is usually on you, keep a contemporaneous, day-by-day record of where you were.
What tax year does Germany use?
Germany measures residency over calendar year (jan 1 – dec 31).
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