Germanyの税務居住ルール：183日テスト
183日のしきい値
Germanyにおける183日ルールの仕組み
Germany triggers tax residency through habitual abode (roughly 6 months) or maintaining a dwelling.
暦年（1月〜12月）. これは、日数カウントが毎年1月1日にリセットされることを意味します。前年の日数は繰り越されません。
183日を超えると、Germanyは税務居住者としてあなたの全世界所得に課税する可能性があります。具体的な影響は、個人の状況、適用される租税条約、所得の種類によって異なります。
日数のカウント方法
Germany has two independent residency tests, written into §§8 and 9 of the Abgabenordnung. The "Wohnsitz" test treats you as resident if you maintain a dwelling in Germany under circumstances suggesting you will keep using it. Alongside it, the "gewöhnlicher Aufenthalt" (habitual abode) test catches a continuous stay of more than six months, with short trips away generally not breaking the chain.
1日とみなされる条件
The six month habitual abode test runs on continuous presence, so brief departures like a weekend abroad or a short holiday usually do not interrupt the count. A clear, definitive departure does reset it.
日数以外の判定基準
The Wohnsitz test is what makes Germany unusual. Keep a furnished apartment in Germany that is available for your use, and the Finanzamt can treat you as resident on that basis alone, regardless of how few days you actually spend in the country.
特別税制
Germany does not offer a special expat regime. Residents pay progressive income tax on worldwide income, topping out at 45%, plus the solidarity surcharge and church tax where applicable. Cross border workers can claim limited deductions for running two households, but that is about as far as the relief goes.
租税条約
Germany has a wide treaty network using the standard OECD tiebreaker. Because the domestic Wohnsitz test puts so much weight on a permanent home, the "permanent home" arm of the OECD test usually decides dual residence disputes.
よくある質問
Can renting a German apartment make me a tax resident?
Yes, if the dwelling is genuinely available to you and the surrounding circumstances suggest you intend to keep using it. The practical test the Finanzamt applies is whether the place is ready for your next stay (keys with you, personal effects still inside, no one else living there). A genuine sublet to a third party usually moves you outside the Wohnsitz test.
Does the six month habitual abode test reset every January?
No. The clock runs continuously across the calendar boundary, so a single stay from October to April can establish residency even though neither calendar year by itself crosses 183 days.
Are there short term exceptions for tourists or business visitors?
Yes. A stay of up to six months that is purely for visiting, recovery, or similar private purposes will not establish habitual abode. The moment work enters the picture, even just working remotely from Germany for your foreign employer, the analysis tightens up.
公式情報源: https://www.bundesfinanzministerium.de/Web/EN/Home/home.html