Germany: travel & residency rules

Find the Germany day-count rules relevant to your stay, with calculators, counting assumptions and official sources.

At a glance

RuleKey numbersOfficial reference
Germany residence permit — absence6 calendar months • each recorded absenceBerlin Immigration Office ↗
Germany tax — habitual abodeMore than 6 months' connected stay · short breaks ignoredGerman Fiscal Code § 9 AO ↗

How each rule works

Tax residency

Germany tax — habitual abode

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.

Source reviewed

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