Germany belastingresidentieregels: de 183-dagentoets
Drempel van 183 dagen
Hoe de 183-dagenregel werkt in Germany
Germany triggers tax residency through habitual abode (roughly 6 months) or maintaining a dwelling.
Kalenderjaar (januari tot december). Dit betekent dat je dagentelling elke 1 januari opnieuw begint. Dagen uit het voorgaande jaar tellen niet mee.
Als je 183 dagen overschrijdt, kan Germany je wereldwijde inkomen belasten als belastingresident. De exacte gevolgen hangen af van je persoonlijke situatie, eventuele belastingverdragen en het soort inkomen.
Hoe de telling werkt
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.
Wat telt als een dag
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.
Meer dan alleen de dagentelling
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.
Bijzondere belastingregelingen
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.
Belastingverdragen
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.
Veelgestelde vragen
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.
Officiële bron: https://www.bundesfinanzministerium.de/Web/EN/Home/home.html
Houd je dagen bij in Germany
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