Rulebook  /  Countries  /  Germany

Germany day-count rules

Spending time in Germany? The rules below can affect tax residency, your right to remain and any path to residence or citizenship. This page brings Germany's day-count rules together — each explained in plain English, with a calculator and a link to the official source.

Tax residency

• 🇩🇪Avoid Germany tax residencyGermany taxes on residence or habitual abode; a stay of more than six months generally establishes habitual abode.<=182 / YEAR
• 🇩🇪Become Germany tax residentGermany taxes on residence or habitual abode; a stay of more than six months generally establishes habitual abode.>=183 / YEAR

Residence & citizenship

• 🇩🇪Germany residence permit — absenceA residence title lapses if you leave for a non-temporary reason or stay away longer than six months without permission. This is a conservative six-month warning over a rolling year.<=179 AWAY / 365