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| исключить признание налоговым резидентом (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 [чтобы исключить признание его налоговым резидентом Германии], short-term (such as three months) should be taken out wherever possible. WK Alexander Demidov) | |||