🇩🇪 Germany vs 🇬🇧 United Kingdom
Tax residency, treaties and PE risk compared.
| Dimension | 🇩🇪 Germany | 🇬🇧 United Kingdom |
|---|---|---|
| Residency rule | Wohnsitz (any home) OR 183 days | Statutory Residence Test (SRT) — ties + days |
| Day threshold | 183 days | 183 days |
| Warning band | from 90d | from 90d |
| Tax range | 14–45% + solidarity | 20–45% |
| Tax treaties | 96+ | 130+ |
| PE risk | High | Medium |
| Digital nomad visa | No | No |
| Best for | Salaried EU employees who can't avoid German payroll | Returning expats using split-year treatment |
| Common pitfall | Keeping ANY accessible home in Germany = unlimited tax liability. No day-count escape. | Even 16 days can trigger residency if you have 4+ ties to the UK. |
Verdict
For most nomads optimising for residency safety, 🇬🇧 United Kingdom 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
🇬🇧 United Kingdom residency rules →
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