Habitual Abode (Gewöhnlicher Aufenthalt)

A habitual abode in the meaning of § 9 of the German General Fiscal Code (AO) is found when an individual remains in a place (e.g. a long-term rented hotel suite) under circumstances from which it can be assumed that his stay at this place is not only temporary. Any stay exceeding six months or longer in Germany is deemed to lead to a habitual abode within Germany.


Glossary

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