I do know of one case, a German soldier who returned home once a month and that was deemed to be his main residence.
In your case it definitely is tricky because the main tax residence is where you both are mainly, and that could actually be the UK or Germany, i.e. she was visiting you. That is very much in your favour. In fact she could theoretically end up being deemed to be UK tax resident (I kid you not). Bit don´t worry that aint going to happen.
International tax residency is horribly complicated so just let your lawyer or accountant deal with it. The German tax authorities will be obliged to justify why you are German tax resident so you need to wait for that and whether it is worth challenging. The problem with determining international tax residency is the tax authorities don´t communicate with one another they all assume you are mainly tax resident from their point of view unless you prove otherwise.
I was assumed to be tax resident in bothe Switzerland and Germany and after a few years I realised I was paying too much tax, since I notified the Swiss authorities that my main tax residency was in German I´ve felt hounded ever since. I had to send proof for all my journeys, and if the Swiss authorities had found something like a Gym membership, I´d have been for the high jump.
In your case it definitely is tricky because the main tax residence is where you both are mainly, and that could actually be the UK or Germany, i.e. she was visiting you. That is very much in your favour. In fact she could theoretically end up being deemed to be UK tax resident (I kid you not). Bit don´t worry that aint going to happen.
International tax residency is horribly complicated so just let your lawyer or accountant deal with it. The German tax authorities will be obliged to justify why you are German tax resident so you need to wait for that and whether it is worth challenging. The problem with determining international tax residency is the tax authorities don´t communicate with one another they all assume you are mainly tax resident from their point of view unless you prove otherwise.
I was assumed to be tax resident in bothe Switzerland and Germany and after a few years I realised I was paying too much tax, since I notified the Swiss authorities that my main tax residency was in German I´ve felt hounded ever since. I had to send proof for all my journeys, and if the Swiss authorities had found something like a Gym membership, I´d have been for the high jump.
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