Germany — 183-Day Tax Residency Rule

Summary

Day threshold

183 days (habitual abode)

Window

Continuous >6 months

Also triggers

A home available in Germany

Effect

Worldwide income taxed

Basis

§8 & §9 Abgabenordnung

Germany treats you as a tax resident if either of two things is true: you spend a continuous period of more than six months (≈183 days) in the country (habitual abode, §9 AO), or you keep a home available for your use in Germany (Wohnsitz, §8 AO) — even with far fewer days. Meeting either test creates unlimited tax liability, so Germany can tax your worldwide income.

Who it applies to

This matters most if you are:

• A remote worker, digital nomad, or frequent traveler spending long stretches in Germany.
• Someone who keeps an apartment or family home in Germany while living or working abroad.
• An expat moving to or from Germany mid-year, where the continuous six-month period straddles the move.

It applies to individuals regardless of nationality — residency here is about presence and available housing, not citizenship or visa status.

The rule — and why it exists

Germany defines residency through two separate provisions of the Abgabenordnung (the Fiscal Code):

• §9 — gewöhnlicher Aufenthalt (habitual abode). A continuous stay of more than six months establishes habitual abode. Because that is roughly 183 days, it's widely called the "183-day rule."
• §8 — Wohnsitz (home). If you have a dwelling you can use whenever you want (you don't have to actually live in it), you are resident — independent of how many days you spend there.

Why it exists: countries use presence and a permanent home as proxies for where your economic life really sits. The two-pronged test stops people avoiding residency purely by counting days while still keeping a base in the country.

Counting the days

1. 1Habitual abode looks for a continuous stay of more than six months, not a tally of scattered days.
2. 2Short interruptions — holidays, business trips, brief returns home — do not break the continuous period.
3. 3Any day you are physically present in Germany counts, including arrival and departure days.
4. 4A stay that spans New Year is still one continuous period and is attributed across both calendar years.

Examples

Example 1 — clearly resident by days

You rent a flat in Berlin from March to November (about 240 continuous days). You have habitual abode under §9, so you are a German tax resident and Germany can tax your worldwide income for that year.

Example 2 — resident despite few days

You live mostly abroad but keep your Munich apartment, furnished and available, staying only ~60 days a year. You are still resident under §8 (Wohnsitz) because the home is available to you — the day count is irrelevant.

Example 3 — a stay across year-end

You arrive on 1 October and leave on 30 April — one continuous seven-month stay. It exceeds six months, so it establishes habitual abode, and the period is split across both tax years.

Exceptions & edge cases

• Double-taxation treaties. If you're resident in two countries, the relevant treaty tie-breaker (permanent home → centre of vital interests → habitual abode → nationality) assigns a single treaty residence and divides taxing rights.
• The home must be genuinely available. A property you've fully let to tenants and cannot use yourself generally does not create a Wohnsitz.
• Extended-stay intent. Even a planned stay under six months can count as habitual abode if from the outset it was never meant to be short-term.

Common misconceptions

• "Under 183 days means I'm safe." False — an available home makes you resident with any number of days.
• "Only German income is taxed." Residency creates unlimited liability — worldwide income is in scope (subject to treaties).
• "The days must be one unbroken trip." For habitual abode the stay is continuous, but short interruptions don't reset it.

Frequently asked questions

Sources

• Abgabenordnung §9 — gewöhnlicher Aufenthalt (habitual abode)
• Abgabenordnung §8 — Wohnsitz (residence/home)
• Bundeszentralamt für Steuern (Federal Central Tax Office) — residency & CRS