Published: 30.06.2026
German tax residency may arise when an individual has accommodation available for use in Germany or is physically present there for more than six months. Nationality alone does not determine tax status; for people living in several countries, tax-treaty rules consider the center of personal and economic interests.
According to the source, moving to Germany with accommodation available for use or staying there for an extended period can lead to German tax residency regardless of nationality. This affects how tax obligations are allocated between Germany and other countries, especially when a person retains housing or income abroad. The issue primarily concerns new residents, workers, and people who move between several countries. It is worth considering before relocation because tax status depends on actual living arrangements, not only on a visa or nationality.