Residence (Wohnsitz)

Under § 8 of the German General Fiscal Code a taxpayer has a residence (Wohnsitz in Germany if he possesses a dwelling in Germany under circumstances from which it can be assumed that he will keep it and use it. The "residence" in this meaning does not necessarily have to be the principal home of the person. The Federal Fiscal Court (Bundesfinanzhof) has ruled that even a stay of several weeks may satisfy the “residence” requirement if is the individual’s residence is on a regular basis for several years. Thus, persons who own property in Germany may be unexpectedly subject to German Inheritance and Gift tax and in their country of origin. 

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