Before revision: + Table A: UK ties needed if an individual was UK resident for one or more of the 3 tax years before the tax year under consideration Days spent in the UK in the tax year under consideration UK ties needed 16 - 45 At least 4 46 - 90 At least 3 91 - 120 At least 2 Over 120 At least 1 + Table B: UK ties needed if the individual was UK resident in none of the 3 tax years before the tax year under consideration Days spent in the UK in the tax year under consideration UK ties needed 46 - 90 All 4 91 - 120 At least 3 Over 120 At least 2 In Germany All tax resident individuals are taxed on their worldwide income, regardless of the source.
After revision: + Table A: UK ties needed if an individual was UK resident for one or more of the 3 tax years before the tax year under consideration Days spent in the UK in the tax year under consideration UK ties needed 16 - 45 At least 4 46 - 90 At least 3 91 - 120 At least 2 Over 120 At least 1 + Table B: UK ties needed if the individual was UK resident in none of the 3 tax years before the tax year under consideration Days spent in the UK in the tax year under consideration UK ties needed 46 - 90 All 4 91 - 120 At least 3 Over 120 At least 2 In Germany All tax-resident individuals are taxed on their worldwide income, regardless of the source.