Glossary
Wohnsitz
A German domicile — a dwelling that is available to you and kept in a way that indicates you intend to retain it.
Wohnsitz is the German legal concept of domicile or habitual dwelling. Under German tax and civil law, you have a Wohnsitz when you maintain a dwelling that is at your disposal and that you use or keep in a way suggesting you will continue to use it. A hotel room, a short-term Airbnb, or a mailbox does not create a Wohnsitz. A rented apartment or owned property that you treat as your home does. Having a Wohnsitz in Germany is one of the two statutory triggers for unlimited German tax liability (the other being a habitual abode). Importantly, registering a car in Germany or being named as a vehicle's Halter does not, by itself, create a Wohnsitz.