The 183-day rule is mainly a clause in tax treaties deciding which country may tax employment income from short assignments abroad. It does not decide on its own where you are tax resident. Germany's domestic test is different: you are fully taxable here if you keep a home in Germany or stay more than six months.
Es hängt ab von
A dwelling you keep and use makes you fully taxable in Germany regardless of how many days you spend here.
Each treaty defines its own period for counting the days, such as a calendar year or any 12-month period.
The treaty exemption only applies if the employer is not resident in the work country and the pay is not borne by a permanent establishment there.
Wer es braucht
This matters for employees sent abroad on assignments, people who split their time between Germany and another country, and anyone planning a move who has heard that staying under 183 days in Germany keeps them out of German tax. That assumption is risky. German law looks first at whether you have a residence or a habitual abode here, and only then do treaties decide which country has the right to tax particular income. Freelancers, retirees and remote workers should check both levels, ideally with a tax adviser in each country.
Wie es funktioniert
- 1
Check German domestic residence first
You are fully taxable on worldwide income if you have a residence (a dwelling you keep and use) or habitual abode in Germany. A continuous stay of more than six months always counts as a habitual abode.
- 2
Check residence in the other country
The other country applies its own domestic rules, which may use day counts or other tests. If both countries treat you as resident, the treaty's tie-breaker decides.
- 3
Apply the treaty's employment article
Salary for work in another country stays taxable only in your residence country if all three conditions are met: no more than 183 days in the treaty period, a foreign employer, and no permanent establishment bearing the pay.
- 4
Count days correctly
German practice counts days of physical presence, including arrival and departure days and weekends spent in the work country around the job.
- 5
Keep records
Keep travel records, contracts and payroll documents so you can prove your days and your residence if asked.
Wichtige Fakten
| Fakt | Wert | Quelle | Geprüft |
|---|---|---|---|
| Residence (Wohnsitz) for tax purposes (§ 8 AO) | Where you have a dwelling under circumstances indicating you will keep and use it | 1 | geprüft 15 October 2026 |
| Habitual abode in Germany (§ 9 sentence 2 AO) | Always assumed for a continuous stay of more than six months; short interruptions are disregarded | 2 | geprüft 15 October 2026 |
| Exception for purely private stays (§ 9 sentence 3 AO) | Six-month rule does not apply to visits, holidays, cures or similar private stays of no more than one year | 2 | geprüft 15 October 2026 |
| Unlimited German income tax liability | Applies to anyone with a residence or habitual abode in Germany, on worldwide income | 3 | geprüft 15 October 2026 |
| 183-day clause in tax treaties (Art. 15(2) OECD Model) | Residence state taxes employment income only if all three are met: no more than 183 days in the treaty period; employer not resident in the work state; pay not borne by a permanent establishment there | 45 | geprüft 15 October 2026 |
| Reference period for the 183 days | Defined by each treaty (e.g. a calendar year or any 12-month period) | 764 | geprüft 15 October 2026 |
| How the 183 days are counted (German practice) | Days of physical presence in the work state, including arrival and departure days and weekends or holidays spent there around the work | 85 | geprüft 15 October 2026 |
| Treaty residence vs. German tax liability (BMF letter of 12 December 2023, amended 19 December 2025) | Treaty residence (Art. 4 OECD Model) requires unlimited tax liability under domestic law and does not remove an existing German tax liability | 56 | geprüft 15 October 2026 |
Häufige Fehler
- Believing that spending fewer than 183 days in Germany automatically ends German tax liability while keeping a flat here.
- Counting only working days, although days of physical presence, including arrival and departure days, generally count.
- Assuming every treaty uses the calendar year, when many use a rolling 12-month period.
- Ignoring the employer conditions: if a local employer or permanent establishment bears the salary, the work country can tax from the first day.
- Overlooking that the other country may treat you as resident under its own domestic rules.
FAQ
If I spend less than 183 days in Germany, am I no longer taxable here?
Not necessarily. Germany taxes you in full if you have a residence here, meaning a dwelling you keep and use, regardless of how many days you spend in the country. The six-month habitual-abode test is a separate second route. Only if neither applies does limited tax liability on German-source income become the question.
Is Germany's six-month rule the same as 183 days?
No. German law treats a continuous stay of more than six months as a habitual abode, with short interruptions ignored. Purely private stays such as holidays of up to one year are an exception. The 183-day count, by contrast, comes from tax treaties and concerns the taxation of employment income.
Which period applies for counting the 183 days?
It depends on the treaty between Germany and the other country. Some use the calendar or tax year, others any 12-month period, which can catch assignments that straddle two years. Check the wording of the specific treaty or ask a tax adviser.
Does treaty residence abroad end my German tax liability?
Not by itself. According to the Federal Ministry of Finance, treaty residence does not remove an existing domestic tax liability; it decides which country may tax which income. You may still have to file in Germany, for example if you keep a home here or have German income.
Quellen
- Abgabenordnung (federal law text, reproduced by lexmea.de), § 8 AO – Wohnsitz (öffnet sich in einem neuen Tab)Law · geprüft 15 October 2026
- Abgabenordnung (federal law text, reproduced by lxgesetze.de), § 9 AO – Gewöhnlicher Aufenthalt (öffnet sich in einem neuen Tab)Law · geprüft 15 October 2026
- Steuerverwaltung Baden-Württemberg, Unter welchen Voraussetzungen bin ich einkommensteuerpflichtig? (öffnet sich in einem neuen Tab)Authority · geprüft 15 October 2026
- Haufe (specialist publisher), Doppelbesteuerungsabkommen: Lohnsteuerabzug (öffnet sich in einem neuen Tab)Official guidance · geprüft 15 October 2026
- Bundesministerium der Finanzen (letter of 12 December 2023, copy hosted by steuerschroeder.de), Steuerliche Behandlung des Arbeitslohns nach den Doppelbesteuerungsabkommen (öffnet sich in einem neuen Tab)Authority · geprüft 15 October 2026
- Bundesministerium der Finanzen (letter of 19 December 2025, copy hosted by steuerschroeder.de), Änderung des BMF-Schreibens vom 12. Dezember 2023 zur steuerlichen Behandlung des Arbeitslohns nach den DBA (öffnet sich in einem neuen Tab)Authority · geprüft 15 October 2026
- Techniker Krankenkasse (statutory health insurer), FAQ Homeoffice im Ausland (16.09.2025) (öffnet sich in einem neuen Tab)Authority · geprüft 15 October 2026
- Haufe (specialist publisher), Internationales Steuerrecht, Arbeitnehmertätigkeit: Ermittlung der maßgebenden Tage (öffnet sich in einem neuen Tab)Official guidance · geprüft 15 October 2026
Über den Autor
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[Funktion]
[Kurzbiografie.]
[Persönliche Auslandserfahrung.]
Über den Prüfer
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Specialist reviewer
[Kurzbiografie.]
[Beruflicher Hintergrund.]
