"Every person who lives in Germany or has their habitual place of residence here must pay income tax." This emphasizes the importance of residency in determining tax liabilities.
"Even if a house or any other type of domicile is not maintained by the taxpayer, the taxpayer is subject to German tax if his habitual stay is in Germany," says tax specialist Winheller. This highlights the nuanced understanding of tax residency.
Tax specialists clarify that the German system considers 'habitual stay' rather than a strict six-month rule, impacting various taxpayers from employees to pensioners."
Collection
[
|
...
]