Do you work in Germany and are not sure if you are a German tax resident?
The German tax system can consider an expat as a taxpayer if he has worked there for at least 6 months in one tax year which begins on 1st January and ends on 31st December.
You are able to benefit from the various deductions the German tax system offers you if you are considered a German tax resident. In simple terms you are viewed as a German with a citizenship from your home country. As an example, you will be able to use child benefits: the so called Kindergeld.
Another important condition of your German tax residency status is your global income being taxed in Germany despite you being a citizen in your home country. When this happens you will be considered a non-resident in your home country for tax purposes.
If you worked in Germany for less than 6 months out of a tax year, you are considered a non-resident. That means that you cannot apply for various benefits. Your german income will be taxed in Germany and your global income will be taxed in your home country.
It can happen. For example if you are considered a non-resident, because you worked less than 6 months in a tax year and you don’t gain child benefits in your home country, you can still apply for them in Germany despite being a non-resident.