Six Months Is Not a Threshold Here - It Is a Deeming Rule
Answer
The general rule applies to you
No exception is recorded for citizens of Grenada on this topic. That is the answer, not a gap - everything below is the rule you get, unchanged.
98 exceptions recorded across 37 countries · none match Grenada to Germany · When you become a tax resident
Germany decides tax residence with two concepts and neither counts days in the usual way. A person has a residence where they keep a dwelling in circumstances suggesting they will retain and use it - no minimum stay at all. A person has a habitual abode where they are present in circumstances showing they are not there merely temporarily, and a continuous stay of more than six months is always and from its beginning treated as a habitual abode, short interruptions ignored. The six months do not create a threshold to cross; they reach backwards and make the whole stay a residence. The deeming does not apply to a stay taken purely for visiting, recreation or a cure that lasts no longer than a year.
At a glance
- Residence
- A dwelling kept in circumstances suggesting you will retain and use it
Section 8 of the Fiscal Code. There is no day count in it at all.
- Habitual abode
- Presence in circumstances showing you are not there only temporarily
- More than six months
- Always a habitual abode, and from the first day
Section 9, sentence 2. Short interruptions are disregarded.
- Purely private stays
- The six-month rule does not apply if the stay is for visiting, recreation or a cure and lasts no more than a year
What applies to you
Nothing changes for a citizen of Grenada
We have no rule recorded that treats your citizenship differently here, so the general rule above is the one that applies to you. That is an answer, not a gap.
What the law says
«Einen Wohnsitz hat jemand dort, wo er eine Wohnung unter Umständen innehat, die darauf schließen lassen, dass er die Wohnung beibehalten und benutzen wird.»Residence, in one sentence and with no period in it. Keeping a flat you intend to use is enough.
Read it at the sourceAbout this source
Germany's consolidated federal statute book, served as plain HTML with the whole Act on one page at a stable address built from its Bundesgesetzblatt number. Each Act carries a footer stating the amendment it is current to.
Standing: Maintains the text in force
Cannot be cited for: The portal states that the texts are not official and that the Bundesgesetzblatt governs. It is served as ISO-8859-1 with the charset in a meta tag, so a fetch assuming UTF-8 destroys every umlaut. The English translations published alongside are explicitly non-binding and are never quoted here.
We re-read it every 60 days. More about this source
«Den gewöhnlichen Aufenthalt hat jemand dort, wo er sich unter Umständen aufhält, die erkennen lassen, dass er an diesem Ort oder in diesem Gebiet nicht nur vorübergehend verweilt. Als gewöhnlicher Aufenthalt im Geltungsbereich dieses Gesetzes ist stets und von Beginn an ein zeitlich zusammenhängender Aufenthalt von mehr als sechs Monaten Dauer anzusehen; kurzfristige Unterbrechungen bleiben unberücksichtigt. Satz 2 gilt nicht, wenn der Aufenthalt ausschließlich zu Besuchs-, Erholungs-, Kur- oder ähnlichen privaten Zwecken genommen wird und nicht länger als ein Jahr dauert.»Habitual abode, the six-month deeming and the exception for purely private stays. "Stets und von Beginn an" is what makes it retroactive to the first day.
Read it at the sourceAbout this source
Germany's consolidated federal statute book, served as plain HTML with the whole Act on one page at a stable address built from its Bundesgesetzblatt number. Each Act carries a footer stating the amendment it is current to.
Standing: Maintains the text in force
Cannot be cited for: The portal states that the texts are not official and that the Bundesgesetzblatt governs. It is served as ISO-8859-1 with the charset in a meta tag, so a fetch assuming UTF-8 destroys every umlaut. The English translations published alongside are explicitly non-binding and are never quoted here.
We re-read it every 60 days. More about this source
Practical notes
Either concept is enough on its own: a person with a dwelling in Germany can be resident without spending six months there, and a person with no dwelling can be resident by staying.
A double taxation treaty can override this and Germany has one with most of Latin America. None is read here.
- consolidatesAbgabenordnung, §§ 8 und 9
Gesetze im Internet, Bundesministerium der Justiz und Bundesamt für Justiz
About this source
Germany's consolidated federal statute book, served as plain HTML with the whole Act on one page at a stable address built from its Bundesgesetzblatt number. Each Act carries a footer stating the amendment it is current to.
Standing: Maintains the text in force
Cannot be cited for: The portal states that the texts are not official and that the Bundesgesetzblatt governs. It is served as ISO-8859-1 with the charset in a meta tag, so a fetch assuming UTF-8 destroys every umlaut. The English translations published alongside are explicitly non-binding and are never quoted here.
We re-read it every 60 days. More about this source