Tax residency

Germany tax — habitual abode calculator

Section 9 of the German Fiscal Code treats a connected stay of more than six months as a habitual abode from the start; short interruptions do not break it. A special rule applies to purely private visits lasting no more than one year. A separately available residence must also be considered.

Your dates, made clearer

Calculate your days

Calculated in your browser. Your trip dates stay in this tab.

Loading the calculator. If the fields stay unavailable, enable JavaScript and reload this page.

Your recorded visits

Add visits to this region. Overlapping dates count once.

How this count works

The reminder uses the start of the current uninterrupted recorded stay in Germany and its six-month calendar anniversary. It does not link visits separated by recorded travel abroad or decide whether a short interruption is ignored under the legal test.

A connected stay of more than six months can establish a habitual abode; short interruptions do not break that legal stay. A separately available residence in Germany can establish tax liability with fewer recorded days. The special exception for purely private visits, recreation or medical treatment applies when the stay lasts no more than one year.

Read the complete rule explanation →