Germany 세금 거주 규칙: 183일 기준 총정리
183일 기준
Germany에서 183일 규칙이 적용되는 방식
Germany triggers tax residency through habitual abode (roughly 6 months) or maintaining a dwelling.
달력 연도 (1월~12월). 일수 계산이 매년 1월 1일에 초기화됩니다. 전년도 일수는 이월되지 않습니다.
183일을 초과하면, Germany가 세금 거주자로서 전 세계 소득에 과세할 수 있습니다. 정확한 결과는 개인 상황, 적용 가능한 조세 조약, 소득 유형에 따라 달라집니다.
일수 계산 방식
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.
하루로 인정되는 기준
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.
일수 외 추가 판정 기준
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.
특별 세금 제도
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.
조세 조약
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.
자주 묻는 질문
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.
공식 출처: https://www.bundesfinanzministerium.de/Web/EN/Home/home.html