Country guideTax residency
Tax residency in Germany: how the day count works
Germany has no 183-day statute. You are tax resident the moment you have a home at your disposal there, whatever your day count, or once you have a habitual abode, which the law presumes after a continuous stay of more than six months. The six-month stay can span a year-end, and short trips abroad do not break it.
What is the day threshold in Germany?
Germany does not count to 183. Under the fiscal code you are tax resident if you have a Wohnsitz, a home at your disposal, or a gewoehnlicher Aufenthalt, a habitual abode. Section 9 of the fiscal code presumes a habitual abode once you have stayed in Germany continuously for more than six months; short interruptions do not break the stay, and the period can span a year-end, as PwC's Germany summary confirms.
Both tests are independent. The home test needs no minimum days at all: a furnished flat you can use at any time makes you resident even if you rarely visit. The habitual-abode test needs no home: seven months of hotels does the job.
| Day threshold | None; continuous stay of more than 6 months presumes habitual abode |
|---|---|
| Counting window | Continuous stay, may span a year-end |
| Partial days | Not day-counted; interruptions of the stay must be short and temporary |
| Other triggers | A home at your disposal (Wohnsitz), regardless of days spent |
| Source | PwC Worldwide Tax Summaries |
Calendar year or rolling window?
Neither. The six-month test follows the stay itself, wherever it falls in the calendar. That closes the year-straddling gap that calendar-year countries leave open: October to April is more than six continuous months in Germany even though it puts fewer than 100 days in each calendar year. One softening exists: a stay of up to one year that serves exclusively private purposes such as visiting family, recuperation or medical treatment does not create a habitual abode.
Do partial days count?
The question matters less in Germany because the test is continuity, not a tally. What counts is whether your stay, viewed as a whole, exceeded six months, with short interruptions ignored in your favor, or rather against you: a two-week trip home does not stop the clock. For treaty purposes, where 183-day tests do apply to employment income, any part of a day spent in Germany generally counts as a German day, so keep full records anyway.
What else can make you resident besides days?
The home test is the sharper edge. A Wohnsitz is any dwelling you maintain under circumstances indicating you will keep and use it: owned or rented, big or small. It does not need to be your main home, and there is no minimum use. Classic traps: keeping your old flat while on a foreign assignment, a room permanently available in your parents' house with your belongings in it, or a holiday home used every year. Any of these can keep you fully taxable in Germany on worldwide income while you believe you left.
A worked example with 2026 dates
Under 130 days in each year, resident anyway
An engineer takes a Berlin project from 15 October 2025 to 30 April 2026, flying home for nine days over Christmas.
| Segment | Dates | Days |
|---|---|---|
| 2025 portion | 15 Oct to 31 Dec 2025 | 78 |
| 2026 portion | 1 Jan to 30 Apr 2026 | 120 |
| Continuous stay | 15 Oct 2025 to 30 Apr 2026 | 198 days, more than 6 months |
Neither calendar year comes near 183 days. It makes no difference: the stay ran continuously for about six and a half months, the nine-day Christmas trip is a short interruption that does not break it, and the habitual-abode presumption applies. Germany can treat him as tax resident from the start of the stay.
How do I track my days for Germany?
Track the shape of your stays, not just totals: start date, end date, and every interruption. And list any dwelling you can still use in Germany, because the home test ignores your day count entirely.
Total your German days
The free 183-day calculator counts your presence days. For Germany, treat it as a record-keeper: the German tests turn on continuity and homes, not a 183-day tally.
Continuity, recorded daily
Staydays logs each day per country automatically, so the exact shape of a long German stay is documented when it matters.
Frequently asked questions
Is there a 183-day rule in Germany?
No. German law uses two tests: a home at your disposal (Wohnsitz) and a habitual abode (gewoehnlicher Aufenthalt), which is presumed after a continuous stay of more than six months. The 183-day figure only appears in tax treaties, not in the domestic residency test.
Does keeping an apartment in Germany make me tax resident?
Usually yes. A dwelling you own or rent and can use at any time constitutes a Wohnsitz, even if you spend only a few weeks a year there. People who move abroad but keep a furnished German flat with the key in their pocket often remain fully tax resident without realizing it.
Do short trips abroad reset the six-month clock?
No. Short interruptions such as holidays or business trips do not break the continuity of the stay. The six-month period is measured over the whole stay including those interruptions, so you cannot restart the clock with a weekend across the border.
Does the six-month stay have to fall within one calendar year?
No. The continuous stay can span a year-end. Arriving in October and staying through April is more than six continuous months and triggers habitual abode, even though neither calendar year contains anything close to 183 days.
This guide is general information, not legal or tax advice. Rules change and individual circumstances differ. Confirm details with official sources or a qualified advisor.
Last updated: 2026-07-14