🇩🇪 Germany tax residency calculator

Enter your stays in Germany (and anywhere else — one ledger feeds every country) and the calculator applies the German rule over the calendar year (evidence scale), shows the exact day count against no day threshold (dwelling / habitual abode), and tells you how many safe days remain.

Your travel ledger

Assessment year

Paste your travel list (one stay per line)

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Format: YYYY-MM-DD ~ YYYY-MM-DD XX with the two-letter code of a country on this site, or a single day YYYY-MM-DD XX. This site's CSV exports can be re-imported as-is.

How the German rule works

German unrestricted tax liability (unbeschränkte Steuerpflicht) attaches through two statutory concepts, not a day count. Wohnsitz (AO §9): someone has a residence where they maintain a dwelling "under circumstances that show it will be kept and used" — one small rented flat suffices, even unused most of the year. gewöhnlicher Aufenthalt (AO §8): a stay of a kind that is not temporary — the fiscal courts and administration treat continuous stays beyond roughly six months as a strong indicator, and recurring stays can aggregate.

The famous 183-day figure appears in Germany's double-tax treaties (and most others), not in the domestic trigger. Sites that present "Germany = 183 days" are quoting a treaty allocation rule as if it were the domestic test — it is not. Days are evidence of the pattern, never the decision.

In practice, the markers German authorities weigh are: a dwelling and its use, Anmeldung (registration of address — strong evidence of Wohnsitz), the location of family and of your economic centre, and where your work is carried out. The calculator presents your presence scale plus this checklist honestly as "unclear" — the verdict a ledger alone can genuinely support.

Rule text verified 2026-09-30

Abgabenordnung (AO), § 8, Inländische Einkünfte bei unbeschränkter Steuerpflicht — Wohnsitz (a dwelling used under circumstances showing it will be maintained) and gewöhnlicher Aufenthalt — official text
Abgabenordnung (AO), § 9, Wohnsitz — "jemanden unter Umständen, die erkennen lassen, dass er die Wohnung beibehalten wird" / gewöhnlicher Aufenthalt — stay of a kind that suggests it is not temporary — official text
Bundesfinanzhof / fiscal practice, Six-month continuous stay as indicative of gewöhnlicher Aufenthalt; 183-day figure appears in treaty articles, not the domestic trigger — official text

Every calculation above follows the cited publications. If a rule changes, the verification date above is updated — pages with stale dates are flagged for re-verification.

What this calculator does not decide

Germany has NO statutory day threshold. One dwelling used as residence (Wohnsitz, AO §9) — even a small rented flat — makes you unrestricted taxpayer (unbeschränkt steuerpflichtig) regardless of days.
Habitual abode (gewöhnlicher Aufenthalt, AO §8/9) turns on whether the stay is of a kind that is not temporary. Administrative practice and case law treat continuous stays beyond roughly six months as a strong indicator; recurring seasonal stays can add up too. The 183-day figure appears in Germany's treaty articles, not in the domestic trigger.
The checklist shown with the verdict lists the objective markers German authorities weigh (dwelling, Anmeldung, family, work centre). It is a self-assessment aid, not a determination.
Presence days here are informational: they show the scale of physical presence, not a test outcome.
If another country also treats you as resident, the Germany–X treaty tie-breaker (permanent home → centre of vital interests → habitual abode → nationality) decides — see the tie-breaker wizard.

Germany residency FAQs

Is there a 183-day rule for German tax residency?

Not in domestic law. Germany's AO §8/9 uses dwelling (Wohnsitz) and habitual abode (gewöhnlicher Aufenthalt) — no day threshold. The 183-day figure appears in treaty articles that allocate residence between two countries after both domestic claims exist.

I rent a small flat in Berlin and stay there five weeks a year. Am I a German tax resident?

Very possibly — a dwelling maintained "under circumstances showing it will be kept and used" creates a Wohnsitz at any day count. If it is genuinely your only German base and you keep a home elsewhere, take advice before assuming otherwise; the flat itself is the trigger, not the days.

How many days until I have a habitual abode (gewöhnlicher Aufenthalt)?

There is no fixed number. Practice treats continuous stays beyond roughly six months as a strong indicator; shorter recurring stays can aggregate into a pattern. The calculator shows your day scale and flags the ~6-month practice line — it is an indicator, not a switch.

Does Anmeldung make me a tax resident?

Anmeldung (address registration) is strong evidence of a Wohnsitz and German authorities treat it accordingly, but the trigger is the dwelling itself, not the registration. Deregistering (Abmeldung) when you actually leave matters as much as registering did.

Two countries treat me as resident. What now?

The Germany–X treaty tie-breaker decides: permanent home, then centre of vital interests, then habitual abode, then nationality. Our tie-breaker wizard walks the four steps.

Informational only — not tax advice. Based on the published day-counting tests, the calculator tells you what appears to follow; it cannot see your housing, family, employment or treaty situation. Confirm with a qualified cross-border tax adviser.

Other country calculators

United States Substantial Presence Test: at least 31 days in the current year AND a 3-year weighted total (all days + ⅓ of last year + ⅙ of the year before) of at least 183 days. United Kingdom Statutory Residence Test in three layers: automatic overseas tests (fewer than 46 days for arrivals), automatic UK tests (183+ days), and a sufficient ties test in between. France 183-day rule as an indicator of principal stay, alongside four other statutory criteria: household (foyer), principal residence, professional activity, or centre of economic interests. Spain Statutory 183-day presumption with sporadic absences counted as presence, plus permanent-home and economic-interest criteria. Italy 183-day presence as an indicator, alongside population-registry registration, civil-code domicile and residence. Singapore 183-day statutory rule, with a 3-consecutive-year rule and a 60-day short-term employment concession on the side. Australia 183-day test over the July–June income year, one of four tests (resides, domicile, 183-day, superannuation) — the "resides" test is the primary one. Ireland 183 days in the calendar year, or 280 days combined over this and the previous year with at least 30 days in each — the two-year test catches repeated medium stays. Switzerland 90-night threshold for presumed cantonal residence, nights counted; federal residency is abode-based and can apply even below the threshold. United Arab Emirates Resident at 183 days of presence; possibly resident from 90 days if you also have a permanent home or place of business in the UAE. Canada 183 days sojourned makes you a deemed resident; below that, significant residential ties (home, spouse, dependants) decide — a day-plus-checklist system. Hong Kong SAR Hong Kong has no statutory day threshold for residence (case-law concept). The 60-day visits rule instead exempts employment income of shorter visits; the calculator counts your visits against it and shows the establishment checklist. Malaysia 182-day statutory rule — deliberately not 183 — with linked-stay rules that can make short stays count across years. Thailand 180-day rule — another "not 183" country — with the remittance rule taxing residents on foreign income brought into Thailand. Philippines 180-day rule for resident-alien classification; resident aliens are taxed on Philippine-source income.