A question of residence: on unlimited tax liability despite long-term job-related stay abroad

The question of whether a tax residence in Germany remains after a supposed move out of Germany to a foreign country is of utmost importance in practice. It is not uncommon for cases to arise in which taxpayers are superficially certain that there is no (longer) unlimited tax liability in Germany. On closer examination, however, the tax situation often turns out to be different. The Federal Tax Court of Baden-Württemberg recently had to rule on such a case (ruling of 04.08.2022 - 1 K 2898/21). In addition, the ruling contains valuable information on the order of examination in the context of determining residence under treaty law.