Germany tax residency: the 183-day rule

Germany treats you as a tax resident at 183 days in any rolling 12-month window — but the day count is only the part we can calculate. It is one of Germany's tests, not the whole rule (see the others below). Source: Bundeszentralamt für Steuern, last reviewed 2025-09-01.

183 days isn't the only route — Germany can also treat you as resident on non-day grounds (available home (wohnsitz)). See every test below.

Spend 183 days or more in Germany across any rolling 12-month window — the count does not reset on 1 January — and residency can attach.

Reviewed by Quentin Dupard, founder · last reviewed 2025-09-01 · How we research

Threshold: 183 days
Counting window: 12-month rolling
Day-based test: 1
Last reviewed: 2025-09-01

How does Germany count days for tax residency?

According to Bundeszentralamt für Steuern, you become a tax resident of Germany once you spend 183 days or more there in any rolling 12-month window. Crucially, this is a rolling window: it does not reset on 1 January. Any qualifying span that contains enough days can trigger residency, so you have to watch a moving window rather than a fixed year.

Habitual abode (>6 months continuous)

183 days · any rolling 12-month window

Spend 183 days or more in Germany across any rolling 12-month window — the count does not reset on 1 January — and residency can attach.

Germany triggers residency via a continuous stay of more than 6 months (short interruptions ignored). This is the day-based route; the available-home test below has no day count and is the primary trigger.

What else makes you a tax resident of Germany?

The day count is only one route. Germany can also make you a tax resident through any one of the following — regardless of how few days you spend there. These don't depend on a day count, so Yuravia can't track them for you; weigh them against your own situation.

Available home (Wohnsitz)

Under §8 AO you are resident the moment you have a home available to you in Germany — a rented or owned dwelling you can use at any time — with no day count required. This is the primary route to German residency.

Germany at a glance

Tax year: 1 January – 31 December (the German tax/assessment year is the calendar year).
How days are counted: Germany's habitual-abode test is a substance-based "more than six months' continuous presence" test rather than a strict day tally: the period runs from the first day of presence and short interruptions (holidays, brief business trips abroad) are disregarded, so authoritative sources do not specify a formal arrival/departure or part-day rule.
What residency means: Tax residency (via a dwelling available in Germany or a habitual abode of more than six months in a calendar year) makes an individual subject to unlimited tax liability on worldwide income; non-residents are taxed on German-source income only. There is no formal split-year regime, though liability runs from establishment to termination of the home/habitual abode.

Official source

Bundeszentralamt für Steuern. View the primary guidance ↗

Rule last checked against this source on 2025-09-01.

Count your days in Germany

The day count is the one test you can actually calculate — the home, family and ties tests above, you can’t. Use a free calculator to see exactly how close you are to Germany's 183-day threshold — or let Yuravia track it automatically across every country at once and warn you before you cross a line.

183-day calculator Schengen 90/180 calculator

Frequently asked questions

How many days can I stay in Germany without becoming a tax resident?

According to Bundeszentralamt für Steuern, Germany treats you as a tax resident at 183 days across any rolling 12-month window (the "Habitual abode (>6 months continuous)"). Staying under that is necessary but not sufficient — a permanent home, family, or your centre of vital interests can make you resident on fewer days.

Is the day count the only way to become a tax resident of Germany?

No. Beyond the day count, Germany can treat you as resident through available home (wohnsitz) — any one of these can apply even if you stay well under 183 days. They don't depend on counting days, so confirm them against your own circumstances.

What counts as a day of presence in Germany?

In most jurisdictions any day on which you are physically present — including the arrival and departure days — counts as a full day. Treating both as counted is the conservative assumption. Always confirm the exact rule with Bundeszentralamt für Steuern.

What is the official source for Germany's tax-residency rule?

Bundeszentralamt für Steuern. The rule on this page was last checked against that source on 2025-09-01. Thresholds and tests change, so confirm before relying on it.

Other countries

Andorra All countries →

Not tax advice. This page summarises one country's day-count rule from its tax authority. Real residency depends on far more — permanent home, family, economic ties, treaty tie-breakers and intent — and thresholds change. The day count is a proxy, not a verdict. Always confirm with the official source above or a qualified adviser.

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