Definition
Wohnsitz
German tax-residency concept: a dwelling maintained in Germany under circumstances suggesting intent to keep using it.
Under § 8 of the German Fiscal Code, you have a Wohnsitz in Germany if you maintain a dwelling there under circumstances that indicate you'll keep and use it. Renting a Berlin apartment for a year and using it occasionally can establish Wohnsitz, even with under 183 days. Wohnsitz triggers German tax residency independently of the gewöhnlicher Aufenthalt (habitual abode) 6-month rule.
See also:Germany 183-day rule
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