For individuals who split their time between Germany and the United States, one of the most consequential legal and tax questions is often deceptively simple: Where is the individual actually tax resident? This issue becomes particularly complex where a person: owns residences in both Germany and the United States, spends substantial time in both countries, … Continue reading Determining Fiscal Domicile Under Article 4 of the Germany–U.S. Double Taxation Treaty: Dual Residences, Cross-Border Estates, and the “Center of Vital Interests”