What counts as a short interruption?

Practice accepts absences for holidays, family visits or business trips without breaking the count. A prolonged departure with no intention to return does break it.

Does renting a flat in Germany make me resident?

If it is available to you for lasting use, yes, even if you spend little time in it. That is the dwelling criterion, independent of days.

Tax residence in Germany: habitual abode and dwelling

Germany has two doors into tax residence. The first is the dwelling: having a house or flat available for lasting use makes you resident without counting days. The second is habitual abode: a continuous stay of more than six months, which may be split across two calendar years and is not interrupted by short absences such as holidays or business trips.

The calculator approximates the second rule with a twelve-month window and a 183-day threshold. It is a prudent approximation: the rule speaks of a continuous stay, so short stays far apart do not create it, while a long stay with brief trips out does. The adviser must assess the nature of the interruptions.

Source: Fiscal Code (Abgabenordnung), sections 8 and 9

Calculator

The calculator approximates habitual abode with a twelve-month window and 183 days. The rule requires a continuous stay, so scattered short visits do not qualify while a long stay with brief trips does. A dwelling available for use makes you resident without counting days.

Your stays

Add each period spent in Germany. Trips starting after today are evaluated as a plan. Nothing is stored or sent to any server.

Arrival

Departure

Leave empty if you are still there.

Result as of today

Germany.

Add at least one stay to see the count.

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Frequently asked questions

What counts as a short interruption?: Practice accepts absences for holidays, family visits or business trips without breaking the count. A prolonged departure with no intention to return does break it.
Does renting a flat in Germany make me resident?: If it is available to you for lasting use, yes, even if you spend little time in it. That is the dwelling criterion, independent of days.

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Esta calculadora en español

This calculator counts days under the criteria stated in its assumptions and does not replace professional analysis. Rules change; always check the version in force.