🇯🇵 Japan vs 🇩🇪 Germany
Tax residency, treaties and PE risk compared.
| Dimension | 🇯🇵 Japan | 🇩🇪 Germany |
|---|---|---|
| Residency rule | Jusho (domicile) + 1-year presence | Wohnsitz (any home) OR 183 days |
| Day threshold | 365 days | 183 days |
| Warning band | from 183d | from 90d |
| Tax range | 5–45% + 10% local | 14–45% + solidarity |
| Tax treaties | 85+ | 96+ |
| PE risk | Medium | High |
| Digital nomad visa | Yes | No |
| Best for | Non-permanent residents (first 5 of 10 years) shielding foreign income | Salaried EU employees who can't avoid German payroll |
| Common pitfall | Non-permanent resident status ends after 5 years — then worldwide tax kicks in. | Keeping ANY accessible home in Germany = unlimited tax liability. No day-count escape. |
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
🇯🇵 Japan residency rules →
Deep dive
🇩🇪 Germany residency rules →
Run a free residency scan
See your real exposure for Japan and Germany this year.
Start free scan