year; and at that time they had no overseas home, or they did they were present in it for fewer than 30 days in the tax year. Third Automatic Test The individual will be UK resident for the tax year if all of the following apply: they work full-time in the UK for any period of 365 days, which falls in the tax year; more than 75% of the total number of days in the 365 day period when they do more than 3 hours work are days when they do more than 3 hours work in the UK; and at least one day which has to be both in the 365 day period and the tax year is a day on which they do more than 3 hours work in the UK. Sufficient Ties Test If the individual does not meet any of the automatic overseas tests and the automatic UK tests, they will have to consider their connections to the UK, known as 'ties'. This includes family ties, accommodation ties,work tie or a 90 day tie. If they were resident in the UK for one or more of the 3 tax years before the one they are considering they will also have to check whether they have a country tie. In Germany All tax resident individuals are taxed on their worldwide income, regardless of the source. This would include salary, dividends, etc. earned from one's limited company. Generally, individuals are deemed to be tax residents if they are physically present in Germany for more than six months in any one calendar year or for a consecutive period of six months over a calendar year-end. This ruling is applied retrospectively so presence in Germany from 1 March to 30 November, for example, would make one a German tax resident and therefore subject to German tax on the worldwide income for the entire period rather than just from the beginning of the seventh month. An individual can also be deemed tax resident if they acquire an abode in Germany. This can include renting, as opposed to purchasing, a property but only if the duration of the lease is deemed to be more than temporary. For this reason, to avoid German tax residency, short-term (such as three months) should be taken out wherever possible. Non-resident individuals are taxed on German-source income only. In the case of salary and benefits from your