Who it applies to
People reviewing a connected German stay and whether short trips actually interrupt it.
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.
Check your own dates: Germany tax — habitual abode calculator →
Summary
- Day rule / reminder
- More than 6 months' connected stay · short breaks ignored
- Window
- 6 calendar months from the recorded arrival
- What the tool measures
- The recorded-day component
- Official reference
- German Fiscal Code § 9 AO ↗
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.
The rule
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.
Counting the days
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.
- Choose the date through which you want to count, then add your recorded visits.
- Use the counting convention above. Overlapping recorded dates in the relevant region are counted only once.
- Read the result alongside the conditions. Missing records and other eligibility requirements are not inferred from a total.
Examples
These examples demonstrate the counter's arithmetic, using a count-through date of 30 October 2026. They do not determine legal status or eligibility.
Example 1 — one recorded visit
- to · Germany
Recorded result: 10 days
Example 2 — overlapping records
- to · Germany
- to · Germany
Recorded result: 15 days
Example 3 — two visits with a gap
- to · Germany
- to · Germany
Recorded result: 10 days
Exceptions & edge cases
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.
Use the official reference for the full conditions and any changes since the source review date shown on this page.
Common misconceptions
“A count below the day threshold settles tax residence.”
A recorded-day total is one component. Review the separate conditions and exceptions described on this page.
“Unrecorded days are included in the total.”
The calculator uses only the dates you enter. Missing history can make the result incomplete.
Frequently asked questions
What does this rule count?
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.
Which counting window does this tool use?
6 calendar months from the recorded arrival. 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.
What else should I check before relying on the total?
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.
Where can I read the official requirements?
Read German Fiscal Code § 9 AO ↗. The source was last reviewed on .
Keep this count with your travel history.
Follow your recorded days and selected reminders in Untild, alongside your other travel counters.
Get Untild for iPhone ↗Sources
Source last reviewed: . This is the source review date, not a claim that every legal condition is calculated.
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