Individual - Residence

Last reviewed - 30 June 2021

Generally, individuals are deemed to be resident:

if they have a residence in Germany that they use, or that is at least available to them, or
if they have a habitual abode in Germany. This can be assumed if the individual is physically present in Germany for more than six months in any one calendar year, or for a consecutive period of six months over a year-end.
Nationality is not, in itself, a criterion for determining residence or tax liability.

Where an international assignee has a residence in two or more countries, the employee is deemed, for application of a double tax treaty (DTT), to be a resident of the contracting state in which the employee has a centre of vital (personal and economical) interests.