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Germany tax residency: the 6‑month rule

Tax days · EuropeChecked Updated

Germany 6 months

Tax days
6months in a row

A stay in Germany of more than six months in a row counts as your habitual abode, from its first day.1

A stay is
Your habitual abode is where you stay in a way that shows you are not there only for a short time.2
Breaks
Short interruptions do not break the six months: the law disregards them when it looks at whether the stay is unbroken.1
Also counts
You also count as resident (Wohnsitz) wherever you hold a dwelling in circumstances that show you will keep and use it.3
Not counted
A stay only for visiting, recuperation, a cure or similar private purposes that lasts no more than one year is outside the six-month rule.4
At the line
A domicile or a habitual abode in Germany puts you under unlimited income tax liability there.5
Year
German income tax is an annual tax, and its basis is determined for each calendar year.67

Worked example

Six months can cross New Year

  1. You stay in Berlin from 1 September 2026 to 15 March 2027 and fly home for ten days over Christmas. Four of those months fall in 2026 and two and a half in 2027.1How we count: Months of the stay on each side of 1 January.
  2. The rule looks at the stay, not the calendar year. If the Christmas trip is a short interruption, which the law disregards, the stay is more than six months in a row and a habitual abode from its first day, 1 September 2026.1How we count: One unbroken stay from 1 September to 15 March, longer than six months, counted from its start.

The rule it rests on: A stay in Germany of more than six months in a row counts as your habitual abode, from its first day.1 Short interruptions do not break the six months: the law disregards them when it looks at whether the stay is unbroken.1

Questions people ask

How many days make you a tax resident of Germany?

A stay in Germany of more than six months in a row counts as your habitual abode, from its first day.1 Short interruptions do not break the six months: the law disregards them when it looks at whether the stay is unbroken.1

Can I be German tax resident with less than six months?

You also count as resident (Wohnsitz) wherever you hold a dwelling in circumstances that show you will keep and use it.3 A domicile or a habitual abode in Germany puts you under unlimited income tax liability there.5

Does a holiday of more than six months make me German tax resident?

A stay only for visiting, recuperation, a cure or similar private purposes that lasts no more than one year is outside the six-month rule.4

Is Germany's tax year the calendar year?

German income tax is an annual tax, and its basis is determined for each calendar year.67

Sources

7 laws, each with its exact words
  1. Fiscal Code (AO), § 9 sentence 2 · Federal Ministry of Justice, Gesetze im Internet · read 26 Oct 2026
    Exact words Als gewöhnlicher Aufenthalt im Geltungsbereich dieses Gesetzes ist stets und von Beginn an ein zeitlich zusammenhängender Aufenthalt von mehr als sechs Monaten Dauer anzusehen; kurzfristige Unterbrechungen bleiben unberücksichtigt. An unbroken stay of more than six months is always, and from its start, a habitual abode in Germany; short interruptions are disregarded.
  2. Fiscal Code (AO), § 9 sentence 1 · Federal Ministry of Justice, Gesetze im Internet · read 26 Oct 2026
    Exact words Den gewöhnlichen Aufenthalt hat jemand dort, wo er sich unter Umständen aufhält, die erkennen lassen, dass er an diesem Ort oder in diesem Gebiet nicht nur vorübergehend verweilt. Someone has their habitual abode where they stay in circumstances that show they are not there only temporarily.
  3. Fiscal Code (AO), § 8 · Federal Ministry of Justice, Gesetze im Internet · read 26 Oct 2026
    Exact words Einen Wohnsitz hat jemand dort, wo er eine Wohnung unter Umständen innehat, die darauf schließen lassen, dass er die Wohnung beibehalten und benutzen wird. Someone has a domicile (Wohnsitz) where they hold a dwelling in circumstances that suggest they will keep and use it.
  4. Fiscal Code (AO), § 9 sentence 3 · Federal Ministry of Justice, Gesetze im Internet · read 26 Oct 2026
    Exact words Satz 2 gilt nicht, wenn der Aufenthalt ausschließlich zu Besuchs-, Erholungs-, Kur- oder ähnlichen privaten Zwecken genommen wird und nicht länger als ein Jahr dauert. Sentence 2 does not apply when the stay is only for visits, recreation, a cure or similar private purposes and lasts no more than one year.
  5. Income Tax Act (EStG), § 1(1) · Federal Ministry of Justice, Gesetze im Internet · read 26 Oct 2026
    Exact words Natürliche Personen, die im Inland einen Wohnsitz oder ihren gewöhnlichen Aufenthalt haben, sind unbeschränkt einkommensteuerpflichtig. Natural persons who have a domicile or their habitual abode in Germany are subject to unlimited income tax liability.
  6. Income Tax Act (EStG), § 2(7) sentence 1 · Federal Ministry of Justice, Gesetze im Internet · read 26 Oct 2026
    Exact words Die Einkommensteuer ist eine Jahressteuer. Income tax is an annual tax.
  7. Income Tax Act (EStG), § 2(7) sentence 2 · Federal Ministry of Justice, Gesetze im Internet · read 26 Oct 2026
    Exact words Die Grundlagen für ihre Festsetzung sind jeweils für ein Kalenderjahr zu ermitteln. The basis for assessing it is determined for each calendar year.
Checked against Fiscal Code (AO), § 9 · Fiscal Code (AO), § 8 · Income Tax Act (EStG), § 1 · Income Tax Act (EStG), § 2 on 26 Oct 2026 Updated 26 Oct 2026

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