German Tax Residence

German Tax Residence can be established quite easily. You establish German Tax Residence either when your “home” is  in Germany or your habitual abode/stay is in Germany. In order to estalish a home in Germany it is not important whether you have your centre of vital interests in Germany and there is no minimum day requirement.

Be carefuld not to establish unintended Tax residency with German income and inheritance/gift tax consequences.

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