Taxes
Germany — Tax: Tax Residency Rules
A person is subject to unlimited German income tax if they have a residence (Wohnsitz) or habitual abode (gewöhnlicher Aufenthalt) in Germany (§ 1(1) EStG). Under § 8 AO, you have a Wohnsitz wherever you hold a dwelling in circumstances showing you will keep and use it. Under § 9 AO, a continuous stay in Germany of more than six months always counts as habitual abode, and short interruptions are disregarded; the six-month period is only a guide for a Wohnsitz, where your intention decides, so a shorter stay can also count as more than temporary. Meeting either test is enough.
VerifiedGovernment / official sourceAbgabenordnung §§ 8–9; Einkommensteuergesetz § 1 — Federal Ministry of FinanceLast reviewed: 2026-10-23
Key facts
- Unlimited tax liability follows from a Wohnsitz or habitual abode in Germany (§ 1(1) EStG).
- Wohnsitz (§ 8 AO): holding a dwelling in circumstances showing you will keep and use it.
- Habitual abode (§ 9 AO): a continuous stay of more than six months always counts, with short interruptions disregarded.
- For a Wohnsitz the six-month period is only a guide; your intention is decisive, so a shorter stay can count.
Common mistakes
- Assuming you can only become German-tax resident after six months — keeping a dwelling you intend to use can create a Wohnsitz sooner.