Germany: Tax Residency

The Organized Expat

In this episode, Tytle’s tax expert breaks down what tax residency is, how it is established in Germany, and how it affects your tax obligations. The discussion explores the two main criteria for tax residency: maintaining a residence (Wohnsitz) or spending most of your time in Germany (habitual abode).

The episode also explains what qualifies as a residence, emphasizing that ownership isn’t required. For habitual abode, the 183-day rule plays a role. Practical examples clarify how temporary stays or work assignments in Germany can trigger tax residency.

The discussion further covers the implications of being a dual tax resident and how Germany’s tax treaties help resolve conflicts. Finally, the episode highlights the importance of registering your address (Anmeldung) in Germany, not just for compliance but to establish residency for tax purposes.

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