Europe·96+ treaties·PE risk: High
🇩🇪 Germany tax residency
Wohnsitz (any home) OR 183 days
Residency threshold
183 days
Tax range
14–45% + solidarity
Digital nomad visa
No
Germany is brutal because the 'Wohnsitz' test ignores days. If you keep a key to any apartment in Germany, you are tax resident — even from one day per year.
Best for
Salaried EU employees who can't avoid German payroll
Common pitfall
Keeping ANY accessible home in Germany = unlimited tax liability. No day-count escape.
Exit / mitigation tip
Formal Abmeldung at the Bürgeramt and proof of foreign residency are mandatory.
How Germany compares
Trusted sources
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