What is the 183 day rule in Germany?｜Generally, income is taxed in the country where the employee is subject to taxation, but the 183-day rule . There are, of course, exceptions to this rule.ensures that those who have been working abroad for 183 days or less are taxed in the country in which they reside

Could you please explain the significance of the 183-day rule in Germany? As I understand, typically income is taxed in the country where an employee is taxed, but this rule seems to introduce a different approach. Could you elaborate on how it functions? Also, are there any exceptions to this rule that I should be aware of? Finally, does this rule specifically apply to those who have been working abroad for exactly 183 days or fewer, or does it also cover those who have been working for a shorter duration? Thank you for clarifying.