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.
Related terms
183-day rule
The most common tax-residency threshold worldwide: spending more than half a year in a country typically triggers tax residency.
Tie-breaker rule
Tax-treaty provision that decides residency when both countries claim you as a resident under their domestic rules.
Abode (permanent place of)
A dwelling permanently maintained by a taxpayer, suitable for year-round use. Triggers statutory residence in many US states (NY, NJ, MA, CT, PA).
Tax home
Your principal place of business, employment, or post of duty. Required for the closer-connection exception and FEIE qualification.
Bona Fide Residence Test
An IRS test for the Foreign Earned Income Exclusion: bona fide residence in a foreign country for an uninterrupted tax year.
Statutory residence
Tax residency triggered by a fixed day-count threshold (often combined with an abode test), independent of domicile.
← 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.
