🇩🇪 Germany vs 🇲🇽 Mexico
Tax residency, treaties and PE risk compared.
| Dimension | 🇩🇪 Germany | 🇲🇽 Mexico |
|---|---|---|
| Residency rule | Wohnsitz (any home) OR 183 days | Permanent home in Mexico OR center of vital interests |
| Day threshold | 183 days | 183 days |
| Warning band | from 90d | from 90d |
| Tax range | 14–45% + solidarity | 1.92–35% |
| Tax treaties | 96+ | 60+ |
| PE risk | High | Medium |
| Digital nomad visa | No | No |
| Best for | Salaried EU employees who can't avoid German payroll | RFC-registered freelancers using RESICO (1–2.5% flat) |
| Common pitfall | Keeping ANY accessible home in Germany = unlimited tax liability. No day-count escape. | Mexico uses 'permanent home' not days — owning property can make you resident. |
Verdict
For most nomads optimising for residency safety, 🇲🇽 Mexico 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
🇲🇽 Mexico residency rules →
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