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In § 1 EStG are all natural persons in the territory a resident (§ 8 AO) or habitual residence (§ 9 AO) have the unlimited income tax liability. Therfore its not nessessary have a german nationality. Unlimited means that the tax on all domestic and foreign revenues in terms of extending from § 2 ABS. 1 EStG (taxation of worldwide income).
Habitual residence means a temporally contiguous stay of more than six months, short-term interruptions shall be disregarded. Therefore, you are considered tax in Germany.
There are Interstate tax treaties to avoid double taxation in the context of a world income.
Between Germany in the Cayman Islands, as well as with GB.
Whether a tax audit of a double taxation agreement at all is important, already depends on whether your employer has a branch in Germany or not.
I hope I was able to help. If so please accept my answer.
Anja Merkel, LL.M.