Brit, but Working in Germany... ??

[BlasterBates]

i asked my accountant that very same question, his reply was "183 days in a jan - dec german tax year and your classed as resident, if you work 182 and then the next year 182 then your not resident"

.. again IANAA, if your worried, give a real german accountant a quick call

Ther Germans classify you as resident if you stay longer than 6 months regardless of whether the tax year ends in the midlle of it.

In German the wording is "zusammenhängend", so if you are 182 days in one tax year and then 2 days in the next you'll be expected to pay tax.

Also beware, if you are billing in Germany I believe you may well be expected to pay some tax in Germany, VAT and 25% business tax, which is independent of 183 days, which is for employment income.