Habitual abode: the underestimated anchor of tax liability

Most departure plans concentrate on the flat: give notice, deregister, done. That removes one connecting factor and leaves a second untouched — and the second one needs no dwelling, only you.

Two doors, not one

Unlimited tax liability attaches to two grounds standing side by side: residence and habitual abode. It is enough that one of them exists. Removing only the residence closes one door and leaves the other open.

Connecting factor	What it depends on	How it ends
Residence the label is irrelevant — holiday home, a room at your parents, second flat	a dwelling held under circumstances indicating it will be kept	when the ability to dispose of it actually ceases
Habitual abode needs no dwelling and no registration	physical presence under circumstances indicating a stay that is more than temporary	when the staying actually ends

Why the 183 days mislead

The number circulates as a universal rule but means different things depending on context: a presumption in national law about habitual abode, a tie-breaker in double tax treaties, or the threshold for residence in the destination state.

Conflating those levels is the most common mistake in this subject. What matters in practice above all: habitual abode can arise below 183 days where the circumstances support it. The number is not a ceiling of safety.

What this means for a move to Georgia

• Actually give up the dwelling rather than re-registering it — the ability to dispose decides
• Move the centre of life, not only the register entry
• Document days of presence while the position is not clear-cut
• Keeping a dwelling in the country of origin available at any time
• Relying on 182 days being automatically enough

The Georgian side is the easier part: residence arises there after 183 days in a rolling twelve-month period, set out in Tax residence in Georgia. The harder part is ending the old residence cleanly — and no form does that.

Where our competence ends

Whether residence or habitual abode persist in your country of origin is judged by a professional there on your actual circumstances. We build the Georgian side and say plainly that it does not answer the question.

Habitual abode — frequently asked

Is this the same as the 183-day rule?

No. The 183 days are a presumption anchored in national law and, separately, a tie-breaker in double tax treaties — different levels. Habitual abode can exist below that threshold where the circumstances indicate a stay that is more than temporary.

I gave up my flat. Is that enough?

For residence yes, for habitual abode not necessarily. The two stand side by side. Deregistering a flat while still spending the greater part of the year in the country removes one condition and leaves the other.

Does a holiday home count as a residence?

The label does not matter; what matters is whether a dwelling is held under circumstances indicating that it will be kept and used. A furnished dwelling available at any time can be enough, even if rarely used.

And in Austria?

The system is comparable: residence and habitual abode stand side by side there too, governed by the Federal Tax Code. The terms do not map word for word onto the German ones, but the effect is the same.

This article is general information and does not constitute legal or tax advice. The German concepts of residence and habitual abode are governed by the Fiscal Code; the assessment of an individual case belongs with a professional in the country you are leaving. As at August 2026; subject to changes in the law.