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.
Related terms
Habitual abode
A tax-treaty tie-breaker step: the country where you usually live. Decided primarily by day counts.
Foyer
French tax-residency concept: the habitual home of you or your family. Triggers French residency without requiring 183 days.
Homestead exemption
A property-tax reduction for owner-occupied primary residences. Filing for it in your new state is part of every domicile-change checklist.
FEIE (Foreign Earned Income Exclusion)
An IRS exclusion of up to ~$130K (2026) of foreign earned income for Americans abroad, requiring either Bona Fide Residence or the 330-day Physical Presence.
Impatriate regime (Italy)
Italian tax break: a 50–60% reduction in taxable employment income for qualifying inbound workers, for a fixed five-year period.
Domicile
Your true, fixed, and permanent home, the place where, when absent, you intend to return. Not the same as residency.
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Tax Days turns these concepts into a live day count across every US state, federal SPT, Schengen, and 200+ countries.
