🇩🇪 Tax residency in Germany
Germany applies the Wohnsitz / habitual-abode test. Having a home available + intention to use it > 6 months / year creates residency.
Residency rules
- Days rule
- Centre of vital interests > habitual residence > 6+ months presence
- Tie-breaker
- Wohnsitz (residence) and gewöhnlicher Aufenthalt (habitual abode) defined by AO §§8-9
- Treaty tie-breaker
- Per OECD Model Article 4 (DTA tie-breaker)
Last verified 2026-04-28.