🇩🇪 Germany vs 🇪🇸 Spain
Tax residency, treaties and PE risk compared.
| Dimension | 🇩🇪 Germany | 🇪🇸 Spain |
|---|---|---|
| Residency rule | Wohnsitz (any home) OR 183 days | 183-day rule + center of vital interests |
| Day threshold | 183 days | 183 days |
| Warning band | from 90d | from 150d |
| Tax range | 14–45% + solidarity | 19–47% |
| Tax treaties | 96+ | 95+ |
| PE risk | High | High |
| Digital nomad visa | No | Yes |
| Best for | Salaried EU employees who can't avoid German payroll | Beckham Law expats with employment income under €600k |
| Common pitfall | Keeping ANY accessible home in Germany = unlimited tax liability. No day-count escape. | Spouse or kids living in Spain can trigger residency even at <183 days. |
Verdict
Germany and Spain carry similar residency risk on day-count alone — the deciding factor is usually treaty coverage (96 vs 95) and your specific income mix.
Deep dive
🇩🇪 Germany residency rules →
Deep dive
🇪🇸 Spain residency rules →
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