Germany

Generally, individuals are deemed to be resident:

• if they have a dwelling in Germany that they use, or that is at least available to them (irrelevant if rented or owned – even a room at a friend’s house could be enough if always accessible), or
• if they have an habitual abode in Germany. This can be assumed if the individual is physically present in Germany for more than six months in any one calendar year, or for a consecutive period of six months over a year-end.

Objective circumstances are decisive. Nationality is not, in itself, a criterion for determining residence or tax liability. Also, registration with the German (tax) authorities is only an indicator.

Where an international assignee has a residence in two or more countries, the employee is deemed, for application of a double tax treaty (DTT), to be a resident of the contracting state in which the employee has a centre of vital (personal and economical) interests.