Does a holiday home in Germany count as a residence?

It depends on whether you can dispose of it. Section 8 of the Fiscal Code asks whether a person occupies a dwelling in circumstances indicating that they will keep and use it. The number of nights spent is irrelevant, as is what the dwelling is called. A holiday home that is available at any time and ready for occupation can establish residence and thereby maintain unlimited tax liability under section 1(1) sentence 1 of the Income Tax Act. Anyone wanting a clean departure settles precisely this point in advance with their tax adviser. General information, not tax advice.