Tools · Germany Tax Residence
Germany Tax Residency Test
Germany has no minimum day count. Keeping a dwelling available for your use is enough on its own to create unlimited tax liability on worldwide income, which is why day-counting alone is a poor guide to your German position.
Looking for the full explanation? Read the complete guide to Germany tax residency, which covers each limb of the test in detail alongside this tool.
Wohnsitz (§ 8 AO)
Did you have a dwelling in Germany that you kept and were able to use?
This is about availability and intention, not occupancy. A flat or house you own or rent, keep furnished, and can use whenever you choose will generally qualify — even if you spend very little time there. Letting it to a third party on a genuine arm’s-length basis, so that it is not available to you, is what removes it.
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Residency tests for other countries
- Germany residency: full guide and FAQs
- All tax residency tests
- United Kingdom — Statutory Residence Test
- Ireland — Tax Residence Test
- Spain — Tax Residence Test
- United States — Substantial Presence Test
- Australia — Residency Tests
- Portugal — Tax Residence Test
- United Arab Emirates — Tax Residency Test
- South Africa — Residency Tests
- France — Domicile Fiscal Test
- Italy — Tax Residence Test
- Canada — Residency Test
- India — Residential Status Test
- Switzerland — Tax Liability Test
- Cyprus — Tax Residence Test
- Thailand — Tax Residence Test