DE
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.
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