Residency period for tax in Germany

Hi

I have been searching various forums trying to find out the rules regarding German tax residence and I am still unclear. However, it would appear that a stay of over 183 days ‘entitles’ entry to the club. In addition, I have also read the 183 day rule is not the only rule for consideration for tax residency. But there was no further clarification on this.

Any ideas of what the rules are on this example:

Arrived in Germany October 1st 2006 and left April 1st 2007. Would ‘one’ be regarded as resident for tax purposes? Anyone up for a crack at that?

It's a good question!

Also recently moved here and though not earning in Germany would like to know what the rules are on "residency" and tax.

I assume you registered and are an EU citizen?

From the EU yes. Registered of course.

180 Days