RavenThe 183-day rule in Germany
Germany taxes you as a resident (unlimited tax liability) if you have a domicile or a habitual abode there (§§ 8, 9 Abgabenordnung). A continuous stay of more than six months is always a habitual abode, with short interruptions such as holidays or home visits ignored and the six months allowed to straddle calendar years. A home kept and used in Germany makes you resident without any day count at all.
At a glance
- Period counted
- Continuous stay of more than six months (may straddle calendar years); short interruptions ignored
- Threshold
- More than six months (183 days) creates a habitual abode
- Part-days
- Yes: any part of a day counts
- Other triggers
- A domicile (Wohnsitz): a home available to you that you keep and use; this makes you resident from day one regardless of days
How the rule works
The German rule is often summarised as "183 days", but the statute says more than six months of continuous stay, counted from the first day and not tied to the calendar year. The presumption in § 9 AO is irrebuttable once the six months are exceeded; stays purely for visiting, recreation, cure or similar private purposes are exempt only if they last less than one year. Interruptions do not reset the count if you clearly intend to return.
The domicile test (Wohnsitz, § 8 AO) is the more common trap. Any dwelling you can use at any time, with circumstances indicating you will keep and use it, is a domicile: a rented flat, a room in your parents' house you use regularly, a holiday home you visit every year for weeks. Registering your address (Anmeldung) is strong evidence but neither necessary nor sufficient.
Residents are taxed on worldwide income and file an annual return. Because the six-month clock runs continuously, someone who arrives in September and leaves in April has a habitual abode even though they spent fewer than 183 days in either calendar year; the calculator's rolling 12-month view is the right lens for Germany.
Counting your days
Open the 183-day calculator with the Germany preset: it applies the right period (continuous stay of more than six months (may straddle calendar years); short interruptions ignored) and threshold, counts arrival and departure days, and shows how many days remain. For a full record with evidence per trip and a PDF you can hand to the tax authority, use the app.
Sources
Not legal or tax advice. This calculator is an informational tool based on published rules as we understand them on 2026-09-25. Rules change and your facts matter; confirm your position with a qualified adviser or the authority before relying on it. Rule summaries were checked against the sources above; legislation and guidance change.