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Germany · tax residency · 2026

How many days make you tax resident in Germany?

Germany does not decide it on one number; the tests that do are below, with the official page.

Next step

One email when the app can tally these days for you.

How we know

Figures are as Bundesministerium der Justiz / Bundesamt für Justiz (Gesetze im Internet), for the Abgabenordnung publishes them at gesetze-im-internet.de, checked 18 August 2026.

Day threshold
No single day test — see the tests below
Tax year
1 January – 31 December
Other tests
§8 AO (Wohnsitz): a person has a residence where they occupy a dwelling under circumstances indicating that they will keep and use it — the test is factual occupancy, not registration. §9 AO (gewöhnlicher Aufenthalt): habitual abode is where a person stays under circumstances showing that they are not merely there temporarily; a continuous stay of more than six months always counts as habitual abode from its start, short interruptions are disregarded, and the rule does not apply to stays of up to one year that serve exclusively private purposes (visits, recreation, cures and the like).
Worldwide income
Yes — residents are taxed on worldwide income
Special regimes
None identified. Germany has no general inbound expatriate or remote-worker tax regime comparable to those in Portugal, Spain or Italy; this was not confirmed against a specific official page in this run.
Authority
Bundesministerium der Justiz / Bundesamt für Justiz (Gesetze im Internet), for the Abgabenordnung
Checked
18 August 2026

Sources are listed further down the page.

How the counting works

Cited source is the official federal law portal gesetze-im-internet.de (Federal Ministry of Justice / Federal Office of Justice), not the tax administration itself, because the statutory definitions live there. Either §8 or §9 AO triggers unlimited income tax liability under §1(1) EStG (worldwide income); §1 EStG was not separately retrieved in this run. No day-counting convention is stated in §8 or §9 AO.

Why the day count is the part you can control

Ties, homes and intentions are argued after the fact; days are a record. That is why the first thing an adviser asks for is a list of the days you were in the country — and why reconstructing it from boarding passes and photos a year later is a bad afternoon. Log each stay as it happens and the tally is simply there, with the dates that produced it. If you are moving to Germany to work remotely, the Germany digital nomad visa page covers the permission side.

Sources

Questions people ask about Germany tax residency

How many days can you spend in Germany before becoming tax resident?

Germany does not decide residency on a single day count. §8 AO (Wohnsitz): a person has a residence where they occupy a dwelling under circumstances indicating that they will keep and use it — the test is factual occupancy, not registration. §9 AO (gewöhnlicher Aufenthalt): habitual abode is where a person stays under circumstances showing that they are not merely there temporarily; a continuous stay of more than six months always counts as habitual abode from its start, short interruptions are disregarded, and the rule does not apply to stays of up to one year that serve exclusively private purposes (visits, recreation, cures and the like). Count your days anyway — they are evidence, and other countries' tests use them.

When is Germany's tax year?

1 January – 31 December. Day counts are measured against that year unless the rule names a different period — here, The Abgabenordnung expresses the presence test in months, not days: §9 AO treats a continuous stay of more than six months as habitual abode, always and from the beginning of the stay..

Are residents of Germany taxed on worldwide income?

Yes — once you are tax resident in Germany, worldwide income falls in scope, subject to double-tax treaties. None identified. Germany has no general inbound expatriate or remote-worker tax regime comparable to those in Portugal, Spain or Italy; this was not confirmed against a specific official page in this run.

Is there a special tax regime for people moving to Germany?

None identified. Germany has no general inbound expatriate or remote-worker tax regime comparable to those in Portugal, Spain or Italy; this was not confirmed against a specific official page in this run. Conditions and time limits apply; the official page below is the place to check them.

How does Stretch count tax days for Germany?

Every stay you log feeds the tally: Stretch counts the days you were present against the country's test in the right window, so "how long was I actually there?" is answered before your accountant asks. Tax-day tallies are part of Stretch+; the day counter and the alerts are free forever.

Tax days elsewhere

Germany, the rest of it

Stretch is a tracker, not legal advice, and this is not tax advice. Visa and tax rules change and are applied by the authority, not by an app — every figure here shows its source and the date we checked it. Checked 2026-08-18; confirm on the official page before you apply or file.