🇩🇪 Germany vs 🇯🇵 Japan
Tax residency, treaties and PE risk compared.
| Dimension | 🇩🇪 Germany | 🇯🇵 Japan |
|---|---|---|
| Residency rule | Wohnsitz (any home) OR 183 days | Jusho (domicile) + 1-year presence |
| Day threshold | 183 days | 365 days |
| Warning band | from 90d | from 183d |
| Tax range | 14–45% + solidarity | 5–45% + 10% local |
| Tax treaties | 96+ | 85+ |
| PE risk | High | Medium |
| Digital nomad visa | No | Yes |
| Best for | Salaried EU employees who can't avoid German payroll | Non-permanent residents (first 5 of 10 years) shielding foreign income |
| Common pitfall | Keeping ANY accessible home in Germany = unlimited tax liability. No day-count escape. | Non-permanent resident status ends after 5 years — then worldwide tax kicks in. |
Verdict
For most nomads optimising for residency safety, 🇯🇵 Japan is the lower-risk base versus 🇩🇪 Germany. Germany's high PE risk and 183-day rule make it easier to trip into full residency.
Deep dive
🇩🇪 Germany residency rules →
Deep dive
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