Border Rules

Germany tax residency

For people who keep a home or establish a habitual stay in Germany.

Short summary

Germany can treat you as tax resident if you maintain a dwelling there or stay continuously for more than six months. Short interruptions generally do not break the period.

Key rules

  • •Practical threshold: a continuous stay longer than 6 months.
  • •Keeping a dwelling available in Germany can establish residency sooner.
  • •Treaty tie-breaker rules may apply when two countries claim residence.

Official sources

Verify the rules directly with the issuing authority.

This page is a short summary, not legal or tax advice. Rules change. Confirm with the official sources above or a qualified professional before acting.

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