{
  "lines": [
    {
      "bbox": [
        509.1479,
        49.6052,
        531.3852,
        58.5652
      ],
      "id": "pdf-012-line-001",
      "source_page": 12,
      "text": "1473",
      "words": [
        {
          "bbox": [
            509.1479,
            49.6052,
            531.3852,
            58.5652
          ],
          "text": "1473"
        }
      ]
    },
    {
      "bbox": [
        113.139,
        50.3192,
        486.28944,
        58.5272
      ],
      "id": "pdf-012-line-002",
      "source_page": 12,
      "text": "Bundesgesetzblatt Jahrgang 2012 Teil II Nr. 38, ausgegeben zu Bonn am 10. Dezember 2012",
      "words": [
        {
          "bbox": [
            113.139,
            50.3192,
            188.29305,
            58.5272
          ],
          "text": "Bundesgesetzblatt"
        },
        {
          "bbox": [
            190.79307,
            50.3192,
            228.29643,
            58.5272
          ],
          "text": "Jahrgang"
        },
        {
          "bbox": [
            230.79672,
            50.3192,
            250.81029,
            58.5272
          ],
          "text": "2012"
        },
        {
          "bbox": [
            253.30995,
            50.3192,
            266.43708,
            58.5272
          ],
          "text": "Teil"
        },
        {
          "bbox": [
            268.93683,
            50.3192,
            273.59694,
            58.5272
          ],
          "text": "II"
        },
        {
          "bbox": [
            276.09552,
            50.3192,
            287.65683,
            58.5272
          ],
          "text": "Nr."
        },
        {
          "bbox": [
            290.15577,
            50.3192,
            302.66415,
            58.5272
          ],
          "text": "38,"
        },
        {
          "bbox": [
            305.16309,
            50.3192,
            354.66426,
            58.5272
          ],
          "text": "ausgegeben"
        },
        {
          "bbox": [
            357.16392,
            50.3192,
            366.48774,
            58.5272
          ],
          "text": "zu"
        },
        {
          "bbox": [
            368.9874,
            50.3192,
            390.3237,
            58.5272
          ],
          "text": "Bonn"
        },
        {
          "bbox": [
            392.82336,
            50.3192,
            405.33219,
            58.5272
          ],
          "text": "am"
        },
        {
          "bbox": [
            407.83068,
            50.3192,
            420.33906,
            58.5272
          ],
          "text": "10."
        },
        {
          "bbox": [
            422.838,
            50.3192,
            463.77747,
            58.5272
          ],
          "text": "Dezember"
        },
        {
          "bbox": [
            466.27587,
            50.3192,
            486.28944,
            58.5272
          ],
          "text": "2012"
        }
      ]
    },
    {
      "bbox": [
        72.2831,
        75.1173,
        290.5499,
        82.4133
      ],
      "id": "pdf-012-line-003",
      "source_page": 12,
      "text": "(2) Übt eine in einem der Vertragsstaaten ansässige Gesell-",
      "words": [
        {
          "bbox": [
            72.2831,
            75.1173,
            80.9683,
            82.4133
          ],
          "text": "(2)"
        },
        {
          "bbox": [
            85.5095,
            75.1173,
            98.6427,
            82.4133
          ],
          "text": "Übt"
        },
        {
          "bbox": [
            101.35726,
            75.1173,
            116.31438,
            82.4133
          ],
          "text": "eine"
        },
        {
          "bbox": [
            119.02838,
            75.1173,
            125.29958,
            82.4133
          ],
          "text": "in"
        },
        {
          "bbox": [
            128.0139,
            75.1173,
            149.84182,
            82.4133
          ],
          "text": "einem"
        },
        {
          "bbox": [
            152.5551,
            75.1173,
            164.3519,
            82.4133
          ],
          "text": "der"
        },
        {
          "bbox": [
            167.06502,
            75.1173,
            223.42902,
            82.4133
          ],
          "text": "Vertragsstaaten"
        },
        {
          "bbox": [
            226.14334,
            75.1173,
            262.22638,
            82.4133
          ],
          "text": "ansässige"
        },
        {
          "bbox": [
            264.94038,
            75.1173,
            290.5499,
            82.4133
          ],
          "text": "Gesell-"
        }
      ]
    },
    {
      "bbox": [
        317.477994,
        75.11778,
        531.493594,
        82.41378
      ],
      "id": "pdf-012-line-004",
      "source_page": 12,
      "text": "einer mehrfachen Inanspruchnahme von Abkommensver-",
      "words": [
        {
          "bbox": [
            317.477994,
            75.11778,
            335.310314,
            82.41378
          ],
          "text": "einer"
        },
        {
          "bbox": [
            338.878394,
            75.11778,
            382.068394,
            82.41378
          ],
          "text": "mehrfachen"
        },
        {
          "bbox": [
            385.637514,
            75.11778,
            451.043914,
            82.41378
          ],
          "text": "Inanspruchnahme"
        },
        {
          "bbox": [
            454.612794,
            75.11778,
            467.830554,
            82.41378
          ],
          "text": "von"
        },
        {
          "bbox": [
            471.399674,
            75.11778,
            531.493594,
            82.41378
          ],
          "text": "Abkommensver-"
        }
      ]
    },
    {
      "bbox": [
        63.77918,
        84.68418,
        290.5519,
        91.98018
      ],
      "id": "pdf-012-line-005",
      "source_page": 12,
      "text": "schaft im anderen Vertragsstaat eine gewerbliche Tätigkeit aus,",
      "words": [
        {
          "bbox": [
            63.77918,
            84.68418,
            85.70342,
            91.98018
          ],
          "text": "schaft"
        },
        {
          "bbox": [
            88.19406,
            84.68418,
            96.79342,
            91.98018
          ],
          "text": "im"
        },
        {
          "bbox": [
            99.28286,
            84.68418,
            128.32262,
            91.98018
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            130.81302,
            84.68418,
            177.86206,
            91.98018
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            180.3527,
            84.68418,
            195.1663,
            91.98018
          ],
          "text": "eine"
        },
        {
          "bbox": [
            197.6563,
            84.68418,
            240.89366,
            91.98018
          ],
          "text": "gewerbliche"
        },
        {
          "bbox": [
            243.38366,
            84.68418,
            273.0951,
            91.98018
          ],
          "text": "Tätigkeit"
        },
        {
          "bbox": [
            275.58574,
            84.68418,
            290.5519,
            91.98018
          ],
          "text": "aus,"
        }
      ]
    },
    {
      "bbox": [
        317.477674,
        84.68466,
        478.980714,
        91.98066
      ],
      "id": "pdf-012-line-006",
      "source_page": 12,
      "text": "günstigungen gehört – widersprechen würde;",
      "words": [
        {
          "bbox": [
            317.477674,
            84.68466,
            366.079834,
            91.98066
          ],
          "text": "günstigungen"
        },
        {
          "bbox": [
            368.301834,
            84.68466,
            391.448714,
            91.98066
          ],
          "text": "gehört"
        },
        {
          "bbox": [
            393.670954,
            84.68466,
            397.670954,
            91.98066
          ],
          "text": "–"
        },
        {
          "bbox": [
            399.893674,
            84.68466,
            452.470314,
            91.98066
          ],
          "text": "widersprechen"
        },
        {
          "bbox": [
            454.692314,
            84.68466,
            478.980714,
            91.98066
          ],
          "text": "würde;"
        }
      ]
    },
    {
      "bbox": [
        63.77902,
        94.25106,
        290.55206,
        101.54706
      ],
      "id": "pdf-012-line-007",
      "source_page": 12,
      "text": "durch die Einkünfte erzielt werden, gilt für die Inanspruchnahme",
      "words": [
        {
          "bbox": [
            63.77902,
            94.25106,
            84.22902,
            101.54706
          ],
          "text": "durch"
        },
        {
          "bbox": [
            86.40534,
            94.25106,
            97.21894,
            101.54706
          ],
          "text": "die"
        },
        {
          "bbox": [
            99.39486,
            94.25106,
            132.6343,
            101.54706
          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
            134.81022,
            94.25106,
            155.9727,
            101.54706
          ],
          "text": "erzielt"
        },
        {
          "bbox": [
            158.14926,
            94.25106,
            186.73262,
            101.54706
          ],
          "text": "werden,"
        },
        {
          "bbox": [
            188.90838,
            94.25106,
            199.57102,
            101.54706
          ],
          "text": "gilt"
        },
        {
          "bbox": [
            201.74758,
            94.25106,
            211.22606,
            101.54706
          ],
          "text": "für"
        },
        {
          "bbox": [
            213.40118,
            94.25106,
            224.21486,
            101.54706
          ],
          "text": "die"
        },
        {
          "bbox": [
            226.39078,
            94.25106,
            290.55206,
            101.54706
          ],
          "text": "Inanspruchnahme"
        }
      ]
    },
    {
      "bbox": [
        304.721354,
        99.15554,
        531.496794,
        106.45154
      ],
      "id": "pdf-012-line-008",
      "source_page": 12,
      "text": "c) die Bundesrepublik Deutschland daran gehindert wird, die",
      "words": [
        {
          "bbox": [
            304.721354,
            99.15554,
            311.088234,
            106.45154
          ],
          "text": "c)"
        },
        {
          "bbox": [
            317.477194,
            99.15554,
            328.464634,
            106.45154
          ],
          "text": "die"
        },
        {
          "bbox": [
            331.217674,
            99.15554,
            388.204234,
            106.45154
          ],
          "text": "Bundesrepublik"
        },
        {
          "bbox": [
            390.956714,
            99.15554,
            436.721754,
            106.45154
          ],
          "text": "Deutschland"
        },
        {
          "bbox": [
            439.474074,
            99.15554,
            460.070474,
            106.45154
          ],
          "text": "daran"
        },
        {
          "bbox": [
            462.823754,
            99.15554,
            497.333754,
            106.45154
          ],
          "text": "gehindert"
        },
        {
          "bbox": [
            500.087354,
            99.15554,
            517.756634,
            106.45154
          ],
          "text": "wird,"
        },
        {
          "bbox": [
            520.509354,
            99.15554,
            531.496794,
            106.45154
          ],
          "text": "die"
        }
      ]
    },
    {
      "bbox": [
        63.7791,
        103.81794,
        290.550818,
        111.11394
      ],
      "id": "pdf-012-line-009",
      "source_page": 12,
      "text": "von Vergünstigungen nach diesem Abkommen für diese Ein -",
      "words": [
        {
          "bbox": [
            63.7791,
            103.81794,
            76.99686,
            111.11394
          ],
          "text": "von"
        },
        {
          "bbox": [
            80.28678,
            103.81794,
            141.49606,
            111.11394
          ],
          "text": "Vergünstigungen"
        },
        {
          "bbox": [
            144.7859,
            103.81794,
            162.5379,
            111.11394
          ],
          "text": "nach"
        },
        {
          "bbox": [
            165.82774,
            103.81794,
            192.20406,
            111.11394
          ],
          "text": "diesem"
        },
        {
          "bbox": [
            195.49294,
            103.81794,
            237.07334,
            111.11394
          ],
          "text": "Abkommen"
        },
        {
          "bbox": [
            240.36318,
            103.81794,
            250.01942,
            111.11394
          ],
          "text": "für"
        },
        {
          "bbox": [
            253.30822,
            103.81794,
            272.77254,
            111.11394
          ],
          "text": "diese"
        },
        {
          "bbox": [
            276.06214,
            103.81794,
            287.35014,
            111.11394
          ],
          "text": "Ein"
        },
        {
          "bbox": [
            287.438818,
            103.81794,
            290.550818,
            111.11394
          ],
          "text": "-"
        }
      ]
    },
    {
      "bbox": [
        317.477594,
        108.72258,
        531.494554,
        116.01858
      ],
      "id": "pdf-012-line-010",
      "source_page": 12,
      "text": "Beträge zu besteuern, die nach dem Vierten, Fünften oder",
      "words": [
        {
          "bbox": [
            317.477594,
            108.72258,
            345.955914,
            116.01858
          ],
          "text": "Beträge"
        },
        {
          "bbox": [
            348.744314,
            108.72258,
            357.121114,
            116.01858
          ],
          "text": "zu"
        },
        {
          "bbox": [
            359.909754,
            108.72258,
            398.539834,
            116.01858
          ],
          "text": "besteuern,"
        },
        {
          "bbox": [
            401.327914,
            108.72258,
            412.319354,
            116.01858
          ],
          "text": "die"
        },
        {
          "bbox": [
            415.107754,
            108.72258,
            432.859754,
            116.01858
          ],
          "text": "nach"
        },
        {
          "bbox": [
            435.648394,
            108.72258,
            451.687434,
            116.01858
          ],
          "text": "dem"
        },
        {
          "bbox": [
            454.475114,
            108.72258,
            482.190794,
            116.01858
          ],
          "text": "Vierten,"
        },
        {
          "bbox": [
            484.978874,
            108.72258,
            512.145994,
            116.01858
          ],
          "text": "Fünften"
        },
        {
          "bbox": [
            514.934714,
            108.72258,
            531.494554,
            116.01858
          ],
          "text": "oder"
        }
      ]
    },
    {
      "bbox": [
        63.779138,
        113.38498,
        290.552578,
        120.68098
      ],
      "id": "pdf-012-line-011",
      "source_page": 12,
      "text": "künfte ergänzend zu den Anforderungen des Absatzes 1, dass",
      "words": [
        {
          "bbox": [
            63.779138,
            113.38498,
            86.082578,
            120.68098
          ],
          "text": "künfte"
        },
        {
          "bbox": [
            88.783378,
            113.38498,
            126.388818,
            120.68098
          ],
          "text": "ergänzend"
        },
        {
          "bbox": [
            129.088898,
            113.38498,
            137.411378,
            120.68098
          ],
          "text": "zu"
        },
        {
          "bbox": [
            140.112498,
            113.38498,
            153.666978,
            120.68098
          ],
          "text": "den"
        },
        {
          "bbox": [
            156.368098,
            113.38498,
            209.820258,
            120.68098
          ],
          "text": "Anforderungen"
        },
        {
          "bbox": [
            212.521378,
            113.38498,
            225.627858,
            120.68098
          ],
          "text": "des"
        },
        {
          "bbox": [
            228.329778,
            113.38498,
            261.303058,
            120.68098
          ],
          "text": "Absatzes"
        },
        {
          "bbox": [
            264.004978,
            113.38498,
            270.710898,
            120.68098
          ],
          "text": "1,"
        },
        {
          "bbox": [
            273.411378,
            113.38498,
            290.552578,
            120.68098
          ],
          "text": "dass"
        }
      ]
    },
    {
      "bbox": [
        317.477434,
        118.28946,
        531.493034,
        125.58546
      ],
      "id": "pdf-012-line-012",
      "source_page": 12,
      "text": "Siebten Teil des deutschen Außensteuergesetzes in die Ein-",
      "words": [
        {
          "bbox": [
            317.477434,
            118.28946,
            344.638234,
            125.58546
          ],
          "text": "Siebten"
        },
        {
          "bbox": [
            347.054314,
            118.28946,
            358.722874,
            125.58546
          ],
          "text": "Teil"
        },
        {
          "bbox": [
            361.139034,
            118.28946,
            374.176074,
            125.58546
          ],
          "text": "des"
        },
        {
          "bbox": [
            376.592874,
            118.28946,
            414.081754,
            125.58546
          ],
          "text": "deutschen"
        },
        {
          "bbox": [
            416.497834,
            118.28946,
            492.985914,
            125.58546
          ],
          "text": "Außensteuergesetzes"
        },
        {
          "bbox": [
            495.402714,
            118.28946,
            501.626074,
            125.58546
          ],
          "text": "in"
        },
        {
          "bbox": [
            504.042154,
            118.28946,
            514.855674,
            125.58546
          ],
          "text": "die"
        },
        {
          "bbox": [
            517.271434,
            118.28946,
            531.493034,
            125.58546
          ],
          "text": "Ein-"
        }
      ]
    },
    {
      "bbox": [
        63.779218,
        122.95186,
        290.551378,
        130.24786
      ],
      "id": "pdf-012-line-013",
      "source_page": 12,
      "text": "die gewerbliche Tätigkeit im erstgenannten Vertragsstaat",
      "words": [
        {
          "bbox": [
            63.779218,
            122.95186,
            74.770658,
            130.24786
          ],
          "text": "die"
        },
        {
          "bbox": [
            81.209218,
            122.95186,
            125.336418,
            130.24786
          ],
          "text": "gewerbliche"
        },
        {
          "bbox": [
            131.774898,
            122.95186,
            162.197938,
            130.24786
          ],
          "text": "Tätigkeit"
        },
        {
          "bbox": [
            168.637058,
            122.95186,
            177.325378,
            130.24786
          ],
          "text": "im"
        },
        {
          "bbox": [
            183.763218,
            122.95186,
            235.995618,
            130.24786
          ],
          "text": "erstgenannten"
        },
        {
          "bbox": [
            242.434418,
            122.95186,
            290.551378,
            130.24786
          ],
          "text": "Vertragsstaat"
        }
      ]
    },
    {
      "bbox": [
        317.476874,
        127.85634,
        531.492154,
        135.15234
      ],
      "id": "pdf-012-line-014",
      "source_page": 12,
      "text": "künfte einer in der Bundesrepublik Deutschland ansässigen",
      "words": [
        {
          "bbox": [
            317.476874,
            127.85634,
            339.606954,
            135.15234
          ],
          "text": "künfte"
        },
        {
          "bbox": [
            342.204714,
            127.85634,
            359.681114,
            135.15234
          ],
          "text": "einer"
        },
        {
          "bbox": [
            362.278074,
            127.85634,
            368.501434,
            135.15234
          ],
          "text": "in"
        },
        {
          "bbox": [
            371.099594,
            127.85634,
            382.800634,
            135.15234
          ],
          "text": "der"
        },
        {
          "bbox": [
            385.397594,
            127.85634,
            441.254474,
            135.15234
          ],
          "text": "Bundesrepublik"
        },
        {
          "bbox": [
            443.851754,
            127.85634,
            488.747994,
            135.15234
          ],
          "text": "Deutschland"
        },
        {
          "bbox": [
            491.345034,
            127.85634,
            531.492154,
            135.15234
          ],
          "text": "ansässigen"
        }
      ]
    },
    {
      "bbox": [
        63.779538,
        132.51874,
        290.551218,
        139.81474
      ],
      "id": "pdf-012-line-015",
      "source_page": 12,
      "text": "gegenüber der gewerblichen Tätigkeit im anderen Vertragsstaat",
      "words": [
        {
          "bbox": [
            63.779538,
            132.51874,
            102.148498,
            139.81474
          ],
          "text": "gegenüber"
        },
        {
          "bbox": [
            104.584098,
            132.51874,
            116.285218,
            139.81474
          ],
          "text": "der"
        },
        {
          "bbox": [
            118.720818,
            132.51874,
            166.405058,
            139.81474
          ],
          "text": "gewerblichen"
        },
        {
          "bbox": [
            168.841858,
            132.51874,
            198.553298,
            139.81474
          ],
          "text": "Tätigkeit"
        },
        {
          "bbox": [
            200.990338,
            132.51874,
            209.589778,
            139.81474
          ],
          "text": "im"
        },
        {
          "bbox": [
            212.025618,
            132.51874,
            241.065378,
            139.81474
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            243.502178,
            132.51874,
            290.551218,
            139.81474
          ],
          "text": "Vertragsstaat"
        }
      ]
    },
    {
      "bbox": [
        317.476074,
        137.42322,
        414.844394,
        144.71922
      ],
      "id": "pdf-012-line-016",
      "source_page": 12,
      "text": "Person einzubeziehen sind.",
      "words": [
        {
          "bbox": [
            317.476074,
            137.42322,
            342.318474,
            144.71922
          ],
          "text": "Person"
        },
        {
          "bbox": [
            344.540474,
            137.42322,
            395.433594,
            144.71922
          ],
          "text": "einzubeziehen"
        },
        {
          "bbox": [
            397.655594,
            137.42322,
            414.844394,
            144.71922
          ],
          "text": "sind."
        }
      ]
    },
    {
      "bbox": [
        63.779378,
        142.08562,
        278.868898,
        149.38162
      ],
      "id": "pdf-012-line-017",
      "source_page": 12,
      "text": "in qualitativer wie quantitativer Hinsicht erheblich sein muss.",
      "words": [
        {
          "bbox": [
            63.779378,
            142.08562,
            70.002738,
            149.38162
          ],
          "text": "in"
        },
        {
          "bbox": [
            72.224738,
            142.08562,
            111.328018,
            149.38162
          ],
          "text": "qualitativer"
        },
        {
          "bbox": [
            113.548818,
            142.08562,
            125.682658,
            149.38162
          ],
          "text": "wie"
        },
        {
          "bbox": [
            127.904258,
            142.08562,
            172.199058,
            149.38162
          ],
          "text": "quantitativer"
        },
        {
          "bbox": [
            174.419858,
            142.08562,
            203.455618,
            149.38162
          ],
          "text": "Hinsicht"
        },
        {
          "bbox": [
            205.677858,
            142.08562,
            238.412978,
            149.38162
          ],
          "text": "erheblich"
        },
        {
          "bbox": [
            240.634978,
            142.08562,
            255.153298,
            149.38162
          ],
          "text": "sein"
        },
        {
          "bbox": [
            257.375298,
            142.08562,
            278.868898,
            149.38162
          ],
          "text": "muss."
        }
      ]
    },
    {
      "bbox": [
        313.223834,
        151.89426,
        531.491674,
        159.19026
      ],
      "id": "pdf-012-line-018",
      "source_page": 12,
      "text": "(5) Wenn aufgrund der vorstehenden Bestimmungen eine",
      "words": [
        {
          "bbox": [
            313.223834,
            151.89426,
            321.991274,
            159.19026
          ],
          "text": "(5)"
        },
        {
          "bbox": [
            326.614714,
            151.89426,
            347.284554,
            159.19026
          ],
          "text": "Wenn"
        },
        {
          "bbox": [
            351.300714,
            151.89426,
            383.925114,
            159.19026
          ],
          "text": "aufgrund"
        },
        {
          "bbox": [
            387.940234,
            151.89426,
            399.819274,
            159.19026
          ],
          "text": "der"
        },
        {
          "bbox": [
            403.834394,
            151.89426,
            453.458234,
            159.19026
          ],
          "text": "vorstehenden"
        },
        {
          "bbox": [
            457.474394,
            151.89426,
            512.395034,
            159.19026
          ],
          "text": "Bestimmungen"
        },
        {
          "bbox": [
            516.411274,
            151.89426,
            531.491674,
            159.19026
          ],
          "text": "eine"
        }
      ]
    },
    {
      "bbox": [
        72.283138,
        156.11954,
        290.552178,
        163.41554
      ],
      "id": "pdf-012-line-019",
      "source_page": 12,
      "text": "(3) Einem deutschen Investmentfonds oder einer deutschen",
      "words": [
        {
          "bbox": [
            72.283138,
            156.11954,
            80.927218,
            163.41554
          ],
          "text": "(3)"
        },
        {
          "bbox": [
            85.427298,
            156.11954,
            107.764658,
            163.41554
          ],
          "text": "Einem"
        },
        {
          "bbox": [
            110.457378,
            156.11954,
            148.164578,
            163.41554
          ],
          "text": "deutschen"
        },
        {
          "bbox": [
            150.858258,
            156.11954,
            210.804578,
            163.41554
          ],
          "text": "Investmentfonds"
        },
        {
          "bbox": [
            213.499058,
            156.11954,
            229.873938,
            163.41554
          ],
          "text": "oder"
        },
        {
          "bbox": [
            232.566578,
            156.11954,
            250.152258,
            163.41554
          ],
          "text": "einer"
        },
        {
          "bbox": [
            252.844898,
            156.11954,
            290.552178,
            163.41554
          ],
          "text": "deutschen"
        }
      ]
    },
    {
      "bbox": [
        304.719674,
        161.46114,
        531.491674,
        168.75714
      ],
      "id": "pdf-012-line-020",
      "source_page": 12,
      "text": "Doppelbesteuerung eintritt, konsultieren die zuständigen Behör-",
      "words": [
        {
          "bbox": [
            304.719674,
            161.46114,
            375.042874,
            168.75714
          ],
          "text": "Doppelbesteuerung"
        },
        {
          "bbox": [
            377.036874,
            161.46114,
            401.724874,
            168.75714
          ],
          "text": "eintritt,"
        },
        {
          "bbox": [
            403.717754,
            161.46114,
            446.814634,
            168.75714
          ],
          "text": "konsultieren"
        },
        {
          "bbox": [
            448.808154,
            161.46114,
            459.609354,
            168.75714
          ],
          "text": "die"
        },
        {
          "bbox": [
            461.602474,
            161.46114,
            504.941754,
            168.75714
          ],
          "text": "zuständigen"
        },
        {
          "bbox": [
            506.935274,
            161.46114,
            531.491674,
            168.75714
          ],
          "text": "Behör-"
        }
      ]
    },
    {
      "bbox": [
        63.779378,
        165.68642,
        290.551298,
        172.98242
      ],
      "id": "pdf-012-line-021",
      "source_page": 12,
      "text": "Investmentaktiengesellschaft oder einem liechtensteinischen",
      "words": [
        {
          "bbox": [
            63.779378,
            165.68642,
            169.736658,
            172.98242
          ],
          "text": "Investmentaktiengesellschaft"
        },
        {
          "bbox": [
            173.974018,
            165.68642,
            190.533858,
            172.98242
          ],
          "text": "oder"
        },
        {
          "bbox": [
            194.769858,
            165.68642,
            216.762178,
            172.98242
          ],
          "text": "einem"
        },
        {
          "bbox": [
            220.998258,
            165.68642,
            290.551298,
            172.98242
          ],
          "text": "liechtensteinischen"
        }
      ]
    },
    {
      "bbox": [
        304.720234,
        171.02818,
        531.491754,
        178.32418
      ],
      "id": "pdf-012-line-022",
      "source_page": 12,
      "text": "den einander nach Artikel 25 Absatz 3, wie die Doppelbesteue-",
      "words": [
        {
          "bbox": [
            304.720234,
            171.02818,
            318.205274,
            178.32418
          ],
          "text": "den"
        },
        {
          "bbox": [
            320.649194,
            171.02818,
            351.609914,
            178.32418
          ],
          "text": "einander"
        },
        {
          "bbox": [
            354.052634,
            171.02818,
            371.537674,
            178.32418
          ],
          "text": "nach"
        },
        {
          "bbox": [
            373.981594,
            171.02818,
            396.349354,
            178.32418
          ],
          "text": "Artikel"
        },
        {
          "bbox": [
            398.793354,
            171.02818,
            407.688634,
            178.32418
          ],
          "text": "25"
        },
        {
          "bbox": [
            410.132554,
            171.02818,
            434.712714,
            178.32418
          ],
          "text": "Absatz"
        },
        {
          "bbox": [
            437.157194,
            171.02818,
            443.828474,
            178.32418
          ],
          "text": "3,"
        },
        {
          "bbox": [
            446.271834,
            171.02818,
            458.405674,
            178.32418
          ],
          "text": "wie"
        },
        {
          "bbox": [
            460.849194,
            171.02818,
            471.662714,
            178.32418
          ],
          "text": "die"
        },
        {
          "bbox": [
            474.106234,
            171.02818,
            531.491754,
            178.32418
          ],
          "text": "Doppelbesteue-"
        }
      ]
    },
    {
      "bbox": [
        63.779698,
        175.2533,
        290.551698,
        182.5493
      ],
      "id": "pdf-012-line-023",
      "source_page": 12,
      "text": "OGAW oder einem liechtensteinischen Investmentunternehmen",
      "words": [
        {
          "bbox": [
            63.779698,
            175.2533,
            88.375218,
            182.5493
          ],
          "text": "OGAW"
        },
        {
          "bbox": [
            90.837698,
            175.2533,
            107.130578,
            182.5493
          ],
          "text": "oder"
        },
        {
          "bbox": [
            109.592978,
            175.2533,
            131.229378,
            182.5493
          ],
          "text": "einem"
        },
        {
          "bbox": [
            133.692018,
            175.2533,
            201.644018,
            182.5493
          ],
          "text": "liechtensteinischen"
        },
        {
          "bbox": [
            204.107618,
            175.2533,
            290.551698,
            182.5493
          ],
          "text": "Investmentunternehmen"
        }
      ]
    },
    {
      "bbox": [
        304.719994,
        180.59506,
        383.676394,
        187.89106
      ],
      "id": "pdf-012-line-024",
      "source_page": 12,
      "text": "rung zu vermeiden ist.",
      "words": [
        {
          "bbox": [
            304.719994,
            180.59506,
            320.868634,
            187.89106
          ],
          "text": "rung"
        },
        {
          "bbox": [
            323.091114,
            180.59506,
            331.378954,
            187.89106
          ],
          "text": "zu"
        },
        {
          "bbox": [
            333.600954,
            180.59506,
            370.935514,
            187.89106
          ],
          "text": "vermeiden"
        },
        {
          "bbox": [
            373.157514,
            180.59506,
            383.676394,
            187.89106
          ],
          "text": "ist."
        }
      ]
    },
    {
      "bbox": [
        63.779458,
        184.82034,
        290.551298,
        192.11634
      ],
      "id": "pdf-012-line-025",
      "source_page": 12,
      "text": "werden die Vergünstigungen nach diesem Abkommen – im Fall",
      "words": [
        {
          "bbox": [
            63.779458,
            184.82034,
            90.139538,
            192.11634
          ],
          "text": "werden"
        },
        {
          "bbox": [
            92.715698,
            184.82034,
            103.529298,
            192.11634
          ],
          "text": "die"
        },
        {
          "bbox": [
            106.105058,
            184.82034,
            166.068578,
            192.11634
          ],
          "text": "Vergünstigungen"
        },
        {
          "bbox": [
            168.644738,
            184.82034,
            186.129778,
            192.11634
          ],
          "text": "nach"
        },
        {
          "bbox": [
            188.705938,
            184.82034,
            214.637378,
            192.11634
          ],
          "text": "diesem"
        },
        {
          "bbox": [
            217.212578,
            184.82034,
            258.170418,
            192.11634
          ],
          "text": "Abkommen"
        },
        {
          "bbox": [
            260.746578,
            184.82034,
            264.746578,
            192.11634
          ],
          "text": "–"
        },
        {
          "bbox": [
            267.323458,
            184.82034,
            275.922818,
            192.11634
          ],
          "text": "im"
        },
        {
          "bbox": [
            278.498018,
            184.82034,
            290.551298,
            192.11634
          ],
          "text": "Fall"
        }
      ]
    },
    {
      "bbox": [
        63.778978,
        194.38722,
        290.549618,
        201.68322
      ],
      "id": "pdf-012-line-026",
      "source_page": 12,
      "text": "des Buchstaben a jedoch mit Ausnahme der Vergünstigungen",
      "words": [
        {
          "bbox": [
            63.778978,
            194.38722,
            76.938418,
            201.68322
          ],
          "text": "des"
        },
        {
          "bbox": [
            79.666818,
            194.38722,
            123.184978,
            201.68322
          ],
          "text": "Buchstaben"
        },
        {
          "bbox": [
            125.912658,
            194.38722,
            130.208658,
            201.68322
          ],
          "text": "a"
        },
        {
          "bbox": [
            132.935938,
            194.38722,
            157.389138,
            201.68322
          ],
          "text": "jedoch"
        },
        {
          "bbox": [
            160.116818,
            194.38722,
            171.356898,
            201.68322
          ],
          "text": "mit"
        },
        {
          "bbox": [
            174.084818,
            194.38722,
            212.451858,
            201.68322
          ],
          "text": "Ausnahme"
        },
        {
          "bbox": [
            215.179138,
            194.38722,
            227.002658,
            201.68322
          ],
          "text": "der"
        },
        {
          "bbox": [
            229.729138,
            194.38722,
            290.549618,
            201.68322
          ],
          "text": "Vergünstigungen"
        }
      ]
    },
    {
      "bbox": [
        400.235594,
        203.06538,
        435.976474,
        210.23338
      ],
      "id": "pdf-012-line-027",
      "source_page": 12,
      "text": "Artikel 32",
      "words": [
        {
          "bbox": [
            400.235594,
            203.06538,
            424.859994,
            210.23338
          ],
          "text": "Artikel"
        },
        {
          "bbox": [
            427.081194,
            203.06538,
            435.976474,
            210.23338
          ],
          "text": "32"
        }
      ]
    },
    {
      "bbox": [
        63.778578,
        203.9541,
        290.550898,
        211.2501
      ],
      "id": "pdf-012-line-028",
      "source_page": 12,
      "text": "gemäß Artikel 10 Absatz 2 Buchstaben a und b – für aus dem",
      "words": [
        {
          "bbox": [
            63.778578,
            203.9541,
            88.435378,
            211.2501
          ],
          "text": "gemäß"
        },
        {
          "bbox": [
            91.153058,
            203.9541,
            113.828178,
            211.2501
          ],
          "text": "Artikel"
        },
        {
          "bbox": [
            116.545938,
            203.9541,
            125.492418,
            211.2501
          ],
          "text": "10"
        },
        {
          "bbox": [
            128.210098,
            203.9541,
            153.046498,
            211.2501
          ],
          "text": "Absatz"
        },
        {
          "bbox": [
            155.764818,
            203.9541,
            160.212818,
            211.2501
          ],
          "text": "2"
        },
        {
          "bbox": [
            162.930498,
            203.9541,
            206.359378,
            211.2501
          ],
          "text": "Buchstaben"
        },
        {
          "bbox": [
            209.077058,
            203.9541,
            213.373058,
            211.2501
          ],
          "text": "a"
        },
        {
          "bbox": [
            216.090498,
            203.9541,
            229.831458,
            211.2501
          ],
          "text": "und"
        },
        {
          "bbox": [
            232.548018,
            203.9541,
            237.292018,
            211.2501
          ],
          "text": "b"
        },
        {
          "bbox": [
            240.008578,
            203.9541,
            244.008578,
            211.2501
          ],
          "text": "–"
        },
        {
          "bbox": [
            246.726978,
            203.9541,
            256.307858,
            211.2501
          ],
          "text": "für"
        },
        {
          "bbox": [
            259.024338,
            203.9541,
            271.868978,
            211.2501
          ],
          "text": "aus"
        },
        {
          "bbox": [
            274.587378,
            203.9541,
            290.550898,
            211.2501
          ],
          "text": "dem"
        }
      ]
    },
    {
      "bbox": [
        63.778018,
        213.52098,
        279.954578,
        220.81698
      ],
      "id": "pdf-012-line-029",
      "source_page": 12,
      "text": "anderen Vertragsstaat stammende Einkünfte gewährt, sofern",
      "words": [
        {
          "bbox": [
            63.778018,
            213.52098,
            92.817778,
            220.81698
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            95.039778,
            213.52098,
            142.088818,
            220.81698
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            144.311058,
            213.52098,
            186.550498,
            220.81698
          ],
          "text": "stammende"
        },
        {
          "bbox": [
            188.772098,
            213.52098,
            222.011618,
            220.81698
          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
            224.233218,
            213.52098,
            255.369218,
            220.81698
          ],
          "text": "gewährt,"
        },
        {
          "bbox": [
            257.590658,
            213.52098,
            279.954578,
            220.81698
          ],
          "text": "sofern"
        }
      ]
    },
    {
      "bbox": [
        400.956234,
        217.53634,
        435.256474,
        224.70434
      ],
      "id": "pdf-012-line-030",
      "source_page": 12,
      "text": "Protokoll",
      "words": [
        {
          "bbox": [
            400.956234,
            217.53634,
            435.256474,
            224.70434
          ],
          "text": "Protokoll"
        }
      ]
    },
    {
      "bbox": [
        63.777778,
        227.5549,
        290.546578,
        234.8509
      ],
      "id": "pdf-012-line-031",
      "source_page": 12,
      "text": "a) die Aktien oder Anteile an einer anerkannten Börse gehandelt",
      "words": [
        {
          "bbox": [
            63.777778,
            227.5549,
            70.144658,
            234.8509
          ],
          "text": "a)"
        },
        {
          "bbox": [
            76.533618,
            227.5549,
            87.248578,
            234.8509
          ],
          "text": "die"
        },
        {
          "bbox": [
            89.198578,
            227.5549,
            111.324018,
            234.8509
          ],
          "text": "Aktien"
        },
        {
          "bbox": [
            113.274418,
            227.5549,
            129.419378,
            234.8509
          ],
          "text": "oder"
        },
        {
          "bbox": [
            131.368578,
            227.5549,
            155.267298,
            234.8509
          ],
          "text": "Anteile"
        },
        {
          "bbox": [
            157.217298,
            227.5549,
            165.910898,
            234.8509
          ],
          "text": "an"
        },
        {
          "bbox": [
            167.861298,
            227.5549,
            185.140578,
            234.8509
          ],
          "text": "einer"
        },
        {
          "bbox": [
            187.089778,
            227.5549,
            230.800738,
            234.8509
          ],
          "text": "anerkannten"
        },
        {
          "bbox": [
            232.751138,
            227.5549,
            253.582338,
            234.8509
          ],
          "text": "Börse"
        },
        {
          "bbox": [
            255.532338,
            227.5549,
            290.546578,
            234.8509
          ],
          "text": "gehandelt"
        }
      ]
    },
    {
      "bbox": [
        313.223754,
        232.0073,
        528.277674,
        239.3033
      ],
      "id": "pdf-012-line-032",
      "source_page": 12,
      "text": "Das beigefügte Protokoll ist Bestandteil dieses Abkommens.",
      "words": [
        {
          "bbox": [
            313.223754,
            232.0073,
            327.149514,
            239.3033
          ],
          "text": "Das"
        },
        {
          "bbox": [
            329.372234,
            232.0073,
            367.195434,
            239.3033
          ],
          "text": "beigefügte"
        },
        {
          "bbox": [
            369.417034,
            232.0073,
            400.759354,
            239.3033
          ],
          "text": "Protokoll"
        },
        {
          "bbox": [
            402.981434,
            232.0073,
            411.276794,
            239.3033
          ],
          "text": "ist"
        },
        {
          "bbox": [
            413.499034,
            232.0073,
            453.544394,
            239.3033
          ],
          "text": "Bestandteil"
        },
        {
          "bbox": [
            455.766474,
            232.0073,
            478.873754,
            239.3033
          ],
          "text": "dieses"
        },
        {
          "bbox": [
            481.096474,
            232.0073,
            528.277674,
            239.3033
          ],
          "text": "Abkommens."
        }
      ]
    },
    {
      "bbox": [
        76.533538,
        237.12178,
        123.631218,
        244.41778
      ],
      "id": "pdf-012-line-033",
      "source_page": 12,
      "text": "werden, oder",
      "words": [
        {
          "bbox": [
            76.533538,
            237.12178,
            105.116898,
            244.41778
          ],
          "text": "werden,"
        },
        {
          "bbox": [
            107.338338,
            237.12178,
            123.631218,
            244.41778
          ],
          "text": "oder"
        }
      ]
    },
    {
      "bbox": [
        63.777618,
        251.15562,
        290.549538,
        258.45162
      ],
      "id": "pdf-012-line-034",
      "source_page": 12,
      "text": "b) mindestens 90 Prozent der Aktien oder Anteile des Invest-",
      "words": [
        {
          "bbox": [
            63.777618,
            251.15562,
            70.591858,
            258.45162
          ],
          "text": "b)"
        },
        {
          "bbox": [
            76.533538,
            251.15562,
            118.446818,
            258.45162
          ],
          "text": "mindestens"
        },
        {
          "bbox": [
            121.188098,
            251.15562,
            130.157538,
            258.45162
          ],
          "text": "90"
        },
        {
          "bbox": [
            132.898178,
            251.15562,
            160.288498,
            258.45162
          ],
          "text": "Prozent"
        },
        {
          "bbox": [
            163.029298,
            251.15562,
            174.878658,
            258.45162
          ],
          "text": "der"
        },
        {
          "bbox": [
            177.618098,
            251.15562,
            200.360418,
            258.45162
          ],
          "text": "Aktien"
        },
        {
          "bbox": [
            203.100978,
            251.15562,
            219.616258,
            258.45162
          ],
          "text": "oder"
        },
        {
          "bbox": [
            222.355698,
            251.15562,
            246.994818,
            258.45162
          ],
          "text": "Anteile"
        },
        {
          "bbox": [
            249.735058,
            251.15562,
            262.920338,
            258.45162
          ],
          "text": "des"
        },
        {
          "bbox": [
            265.661618,
            251.15562,
            290.549538,
            258.45162
          ],
          "text": "Invest-"
        }
      ]
    },
    {
      "bbox": [
        400.235354,
        254.47762,
        435.976234,
        261.64562
      ],
      "id": "pdf-012-line-035",
      "source_page": 12,
      "text": "Artikel 33",
      "words": [
        {
          "bbox": [
            400.235354,
            254.47762,
            424.859754,
            261.64562
          ],
          "text": "Artikel"
        },
        {
          "bbox": [
            427.080954,
            254.47762,
            435.976234,
            261.64562
          ],
          "text": "33"
        }
      ]
    },
    {
      "bbox": [
        76.533698,
        260.7225,
        290.550898,
        268.0185
      ],
      "id": "pdf-012-line-036",
      "source_page": 12,
      "text": "mentfonds, der Investmentaktiengesellschaft, des OGAW",
      "words": [
        {
          "bbox": [
            76.533698,
            260.7225,
            117.790738,
            268.0185
          ],
          "text": "mentfonds,"
        },
        {
          "bbox": [
            121.424018,
            260.7225,
            133.303058,
            268.0185
          ],
          "text": "der"
        },
        {
          "bbox": [
            136.935858,
            260.7225,
            245.205538,
            268.0185
          ],
          "text": "Investmentaktiengesellschaft,"
        },
        {
          "bbox": [
            248.838818,
            260.7225,
            262.053858,
            268.0185
          ],
          "text": "des"
        },
        {
          "bbox": [
            265.688498,
            260.7225,
            290.550898,
            268.0185
          ],
          "text": "OGAW"
        }
      ]
    },
    {
      "bbox": [
        394.449194,
        268.94858,
        441.763274,
        276.11658
      ],
      "id": "pdf-012-line-037",
      "source_page": 12,
      "text": "Inkrafttreten",
      "words": [
        {
          "bbox": [
            394.449194,
            268.94858,
            441.763274,
            276.11658
          ],
          "text": "Inkrafttreten"
        }
      ]
    },
    {
      "bbox": [
        76.533858,
        270.28938,
        290.548578,
        277.58538
      ],
      "id": "pdf-012-line-038",
      "source_page": 12,
      "text": "oder des Investmentunternehmens Personen gehören, die,",
      "words": [
        {
          "bbox": [
            76.533858,
            270.28938,
            93.006818,
            277.58538
          ],
          "text": "oder"
        },
        {
          "bbox": [
            95.732098,
            270.28938,
            108.889218,
            277.58538
          ],
          "text": "des"
        },
        {
          "bbox": [
            111.616418,
            270.28938,
            203.319058,
            277.58538
          ],
          "text": "Investmentunternehmens"
        },
        {
          "bbox": [
            206.046258,
            270.28938,
            240.050738,
            277.58538
          ],
          "text": "Personen"
        },
        {
          "bbox": [
            242.777138,
            270.28938,
            274.606418,
            277.58538
          ],
          "text": "gehören,"
        },
        {
          "bbox": [
            277.332178,
            270.28938,
            290.548578,
            277.58538
          ],
          "text": "die,"
        }
      ]
    },
    {
      "bbox": [
        76.533618,
        279.85634,
        290.552018,
        287.15234
      ],
      "id": "pdf-012-line-039",
      "source_page": 12,
      "text": "hätten sie die Einkünfte unmittelbar bezogen, nach diesem",
      "words": [
        {
          "bbox": [
            76.533618,
            279.85634,
            99.185138,
            287.15234
          ],
          "text": "hätten"
        },
        {
          "bbox": [
            101.896658,
            279.85634,
            112.058018,
            287.15234
          ],
          "text": "sie"
        },
        {
          "bbox": [
            114.769138,
            279.85634,
            125.672738,
            287.15234
          ],
          "text": "die"
        },
        {
          "bbox": [
            128.383858,
            279.85634,
            161.983458,
            287.15234
          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
            164.694578,
            279.85634,
            205.349698,
            287.15234
          ],
          "text": "unmittelbar"
        },
        {
          "bbox": [
            208.060018,
            279.85634,
            241.352978,
            287.15234
          ],
          "text": "bezogen,"
        },
        {
          "bbox": [
            244.063858,
            279.85634,
            261.684018,
            287.15234
          ],
          "text": "nach"
        },
        {
          "bbox": [
            264.395538,
            279.85634,
            290.552018,
            287.15234
          ],
          "text": "diesem"
        }
      ]
    },
    {
      "bbox": [
        313.223354,
        283.41954,
        531.493514,
        290.71554
      ],
      "id": "pdf-012-line-040",
      "source_page": 12,
      "text": "(1) Dieses Abkommen bedarf der Ratifikation; die Ratifikations-",
      "words": [
        {
          "bbox": [
            313.223354,
            283.41954,
            321.666874,
            290.71554
          ],
          "text": "(1)"
        },
        {
          "bbox": [
            325.966474,
            283.41954,
            349.375274,
            290.71554
          ],
          "text": "Dieses"
        },
        {
          "bbox": [
            351.213674,
            283.41954,
            391.349194,
            290.71554
          ],
          "text": "Abkommen"
        },
        {
          "bbox": [
            393.186954,
            283.41954,
            415.719754,
            290.71554
          ],
          "text": "bedarf"
        },
        {
          "bbox": [
            417.557354,
            283.41954,
            429.023594,
            290.71554
          ],
          "text": "der"
        },
        {
          "bbox": [
            430.860074,
            283.41954,
            471.664714,
            290.71554
          ],
          "text": "Ratifikation;"
        },
        {
          "bbox": [
            473.501834,
            283.41954,
            484.080474,
            290.71554
          ],
          "text": "die"
        },
        {
          "bbox": [
            485.917914,
            283.41954,
            531.493514,
            290.71554
          ],
          "text": "Ratifikations-"
        }
      ]
    },
    {
      "bbox": [
        76.533938,
        289.4233,
        290.550178,
        296.7193
      ],
      "id": "pdf-012-line-041",
      "source_page": 12,
      "text": "Abkommen oder einem Abkommen, das der Vertragsstaat,",
      "words": [
        {
          "bbox": [
            76.533938,
            289.4233,
            117.793698,
            296.7193
          ],
          "text": "Abkommen"
        },
        {
          "bbox": [
            120.503298,
            289.4233,
            136.925538,
            296.7193
          ],
          "text": "oder"
        },
        {
          "bbox": [
            139.634018,
            289.4233,
            161.443058,
            296.7193
          ],
          "text": "einem"
        },
        {
          "bbox": [
            164.151698,
            289.4233,
            207.677858,
            296.7193
          ],
          "text": "Abkommen,"
        },
        {
          "bbox": [
            210.386818,
            289.4233,
            223.510178,
            296.7193
          ],
          "text": "das"
        },
        {
          "bbox": [
            226.220498,
            289.4233,
            238.007858,
            296.7193
          ],
          "text": "der"
        },
        {
          "bbox": [
            240.716338,
            289.4233,
            290.550178,
            296.7193
          ],
          "text": "Vertragsstaat,"
        }
      ]
    },
    {
      "bbox": [
        304.719914,
        292.9865,
        525.457754,
        300.2825
      ],
      "id": "pdf-012-line-042",
      "source_page": 12,
      "text": "urkunden werden so bald wie möglich in Vaduz ausgetauscht.",
      "words": [
        {
          "bbox": [
            304.719914,
            292.9865,
            338.314794,
            300.2825
          ],
          "text": "urkunden"
        },
        {
          "bbox": [
            340.536794,
            292.9865,
            366.896794,
            300.2825
          ],
          "text": "werden"
        },
        {
          "bbox": [
            369.118794,
            292.9865,
            377.710794,
            300.2825
          ],
          "text": "so"
        },
        {
          "bbox": [
            379.933274,
            292.9865,
            395.489674,
            300.2825
          ],
          "text": "bald"
        },
        {
          "bbox": [
            397.710554,
            292.9865,
            409.844394,
            300.2825
          ],
          "text": "wie"
        },
        {
          "bbox": [
            412.065994,
            292.9865,
            440.365434,
            300.2825
          ],
          "text": "möglich"
        },
        {
          "bbox": [
            442.587434,
            292.9865,
            448.810794,
            300.2825
          ],
          "text": "in"
        },
        {
          "bbox": [
            451.032794,
            292.9865,
            472.859034,
            300.2825
          ],
          "text": "Vaduz"
        },
        {
          "bbox": [
            475.081594,
            292.9865,
            525.457754,
            300.2825
          ],
          "text": "ausgetauscht."
        }
      ]
    },
    {
      "bbox": [
        76.533858,
        298.99018,
        290.550338,
        306.28618
      ],
      "id": "pdf-012-line-043",
      "source_page": 12,
      "text": "aus dem die Einkünfte stammen, mit einem Mitgliedstaat der",
      "words": [
        {
          "bbox": [
            76.533858,
            298.99018,
            89.252098,
            306.28618
          ],
          "text": "aus"
        },
        {
          "bbox": [
            91.240498,
            298.99018,
            107.077698,
            306.28618
          ],
          "text": "dem"
        },
        {
          "bbox": [
            109.064418,
            298.99018,
            119.854018,
            306.28618
          ],
          "text": "die"
        },
        {
          "bbox": [
            121.841378,
            298.99018,
            154.984898,
            306.28618
          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
            156.972338,
            298.99018,
            192.313938,
            306.28618
          ],
          "text": "stammen,"
        },
        {
          "bbox": [
            194.301058,
            298.99018,
            205.394738,
            306.28618
          ],
          "text": "mit"
        },
        {
          "bbox": [
            207.382738,
            298.99018,
            228.971458,
            306.28618
          ],
          "text": "einem"
        },
        {
          "bbox": [
            230.958178,
            298.99018,
            276.885218,
            306.28618
          ],
          "text": "Mitgliedstaat"
        },
        {
          "bbox": [
            278.873218,
            298.99018,
            290.550338,
            306.28618
          ],
          "text": "der"
        }
      ]
    },
    {
      "bbox": [
        313.223354,
        307.45754,
        531.492394,
        314.75354
      ],
      "id": "pdf-012-line-044",
      "source_page": 12,
      "text": "(2) Dieses Abkommen tritt am Tag des Austausches der",
      "words": [
        {
          "bbox": [
            313.223354,
            307.45754,
            321.990794,
            314.75354
          ],
          "text": "(2)"
        },
        {
          "bbox": [
            326.614234,
            307.45754,
            351.055114,
            314.75354
          ],
          "text": "Dieses"
        },
        {
          "bbox": [
            355.412154,
            307.45754,
            396.992554,
            314.75354
          ],
          "text": "Abkommen"
        },
        {
          "bbox": [
            401.348794,
            307.45754,
            413.701194,
            314.75354
          ],
          "text": "tritt"
        },
        {
          "bbox": [
            418.057754,
            307.45754,
            429.265674,
            314.75354
          ],
          "text": "am"
        },
        {
          "bbox": [
            433.620954,
            307.45754,
            446.508074,
            314.75354
          ],
          "text": "Tag"
        },
        {
          "bbox": [
            450.864954,
            307.45754,
            464.079994,
            314.75354
          ],
          "text": "des"
        },
        {
          "bbox": [
            468.437034,
            307.45754,
            515.256154,
            314.75354
          ],
          "text": "Austausches"
        },
        {
          "bbox": [
            519.613354,
            307.45754,
            531.492394,
            314.75354
          ],
          "text": "der"
        }
      ]
    },
    {
      "bbox": [
        76.533698,
        308.55706,
        290.549538,
        315.85306
      ],
      "id": "pdf-012-line-045",
      "source_page": 12,
      "text": "Europäischen Union oder einem Staat, auf den das Abkom-",
      "words": [
        {
          "bbox": [
            76.533698,
            308.55706,
            125.274578,
            315.85306
          ],
          "text": "Europäischen"
        },
        {
          "bbox": [
            127.669858,
            308.55706,
            148.707778,
            315.85306
          ],
          "text": "Union"
        },
        {
          "bbox": [
            151.103058,
            308.55706,
            167.395938,
            315.85306
          ],
          "text": "oder"
        },
        {
          "bbox": [
            169.790018,
            308.55706,
            191.426498,
            315.85306
          ],
          "text": "einem"
        },
        {
          "bbox": [
            193.820818,
            308.55706,
            214.831858,
            315.85306
          ],
          "text": "Staat,"
        },
        {
          "bbox": [
            217.226578,
            308.55706,
            228.336738,
            315.85306
          ],
          "text": "auf"
        },
        {
          "bbox": [
            230.731938,
            308.55706,
            244.217058,
            315.85306
          ],
          "text": "den"
        },
        {
          "bbox": [
            246.612338,
            308.55706,
            259.649458,
            315.85306
          ],
          "text": "das"
        },
        {
          "bbox": [
            262.045458,
            308.55706,
            290.549538,
            315.85306
          ],
          "text": "Abkom-"
        }
      ]
    },
    {
      "bbox": [
        304.719194,
        317.02442,
        531.490554,
        324.32042
      ],
      "id": "pdf-012-line-046",
      "source_page": 12,
      "text": "Ratifikationsurkunden in Kraft und ist in beiden Vertragsstaaten",
      "words": [
        {
          "bbox": [
            304.719194,
            317.02442,
            382.348554,
            324.32042
          ],
          "text": "Ratifikationsurkunden"
        },
        {
          "bbox": [
            384.889114,
            317.02442,
            391.112474,
            324.32042
          ],
          "text": "in"
        },
        {
          "bbox": [
            393.653034,
            317.02442,
            410.639754,
            324.32042
          ],
          "text": "Kraft"
        },
        {
          "bbox": [
            413.180554,
            317.02442,
            426.819114,
            324.32042
          ],
          "text": "und"
        },
        {
          "bbox": [
            429.358554,
            317.02442,
            437.653914,
            324.32042
          ],
          "text": "ist"
        },
        {
          "bbox": [
            440.194714,
            317.02442,
            446.418074,
            324.32042
          ],
          "text": "in"
        },
        {
          "bbox": [
            448.958634,
            317.02442,
            473.256074,
            324.32042
          ],
          "text": "beiden"
        },
        {
          "bbox": [
            475.796634,
            317.02442,
            531.490554,
            324.32042
          ],
          "text": "Vertragsstaaten"
        }
      ]
    },
    {
      "bbox": [
        76.533458,
        318.12402,
        290.550338,
        325.42002
      ],
      "id": "pdf-012-line-047",
      "source_page": 12,
      "text": "men über den Europäischen Wirtschaftsraum anwendbar ist,",
      "words": [
        {
          "bbox": [
            76.533458,
            318.12402,
            92.066178,
            325.42002
          ],
          "text": "men"
        },
        {
          "bbox": [
            94.049538,
            318.12402,
            110.149218,
            325.42002
          ],
          "text": "über"
        },
        {
          "bbox": [
            112.131538,
            318.12402,
            125.584258,
            325.42002
          ],
          "text": "den"
        },
        {
          "bbox": [
            127.567618,
            318.12402,
            176.130178,
            325.42002
          ],
          "text": "Europäischen"
        },
        {
          "bbox": [
            178.113538,
            318.12402,
            236.254978,
            325.42002
          ],
          "text": "Wirtschaftsraum"
        },
        {
          "bbox": [
            238.237378,
            318.12402,
            278.097778,
            325.42002
          ],
          "text": "anwendbar"
        },
        {
          "bbox": [
            280.080098,
            318.12402,
            290.550338,
            325.42002
          ],
          "text": "ist,"
        }
      ]
    },
    {
      "bbox": [
        304.718714,
        326.5913,
        350.037674,
        333.8873
      ],
      "id": "pdf-012-line-048",
      "source_page": 12,
      "text": "anzuwenden",
      "words": [
        {
          "bbox": [
            304.718714,
            326.5913,
            350.037674,
            333.8873
          ],
          "text": "anzuwenden"
        }
      ]
    },
    {
      "bbox": [
        76.533058,
        327.69098,
        290.548978,
        334.98698
      ],
      "id": "pdf-012-line-049",
      "source_page": 12,
      "text": "abgeschlossen hat, Anspruch auf die gleichen Abkommens-",
      "words": [
        {
          "bbox": [
            76.533058,
            327.69098,
            130.308978,
            334.98698
          ],
          "text": "abgeschlossen"
        },
        {
          "bbox": [
            132.411458,
            327.69098,
            145.897138,
            334.98698
          ],
          "text": "hat,"
        },
        {
          "bbox": [
            147.999058,
            327.69098,
            182.224418,
            334.98698
          ],
          "text": "Anspruch"
        },
        {
          "bbox": [
            184.326898,
            327.69098,
            195.437058,
            334.98698
          ],
          "text": "auf"
        },
        {
          "bbox": [
            197.539458,
            327.69098,
            208.353138,
            334.98698
          ],
          "text": "die"
        },
        {
          "bbox": [
            210.455218,
            327.69098,
            240.377778,
            334.98698
          ],
          "text": "gleichen"
        },
        {
          "bbox": [
            242.480258,
            327.69098,
            290.548978,
            334.98698
          ],
          "text": "Abkommens-"
        }
      ]
    },
    {
      "bbox": [
        76.532818,
        337.25786,
        181.333538,
        344.55386
      ],
      "id": "pdf-012-line-050",
      "source_page": 12,
      "text": "vergünstigungen hätten, oder",
      "words": [
        {
          "bbox": [
            76.532818,
            337.25786,
            135.947458,
            344.55386
          ],
          "text": "vergünstigungen"
        },
        {
          "bbox": [
            138.169458,
            337.25786,
            162.819218,
            344.55386
          ],
          "text": "hätten,"
        },
        {
          "bbox": [
            165.040658,
            337.25786,
            181.333538,
            344.55386
          ],
          "text": "oder"
        }
      ]
    },
    {
      "bbox": [
        304.718634,
        341.06226,
        531.489994,
        348.35826
      ],
      "id": "pdf-012-line-051",
      "source_page": 12,
      "text": "a) bei den im Abzugsweg erhobenen Steuern auf die Beträge,",
      "words": [
        {
          "bbox": [
            304.718634,
            341.06226,
            311.085514,
            348.35826
          ],
          "text": "a)"
        },
        {
          "bbox": [
            317.474474,
            341.06226,
            328.287514,
            348.35826
          ],
          "text": "bei"
        },
        {
          "bbox": [
            330.953034,
            341.06226,
            344.438074,
            348.35826
          ],
          "text": "den"
        },
        {
          "bbox": [
            347.103514,
            341.06226,
            355.702874,
            348.35826
          ],
          "text": "im"
        },
        {
          "bbox": [
            358.367354,
            341.06226,
            400.121354,
            348.35826
          ],
          "text": "Abzugsweg"
        },
        {
          "bbox": [
            402.787274,
            341.06226,
            441.010474,
            348.35826
          ],
          "text": "erhobenen"
        },
        {
          "bbox": [
            443.675914,
            341.06226,
            471.403194,
            348.35826
          ],
          "text": "Steuern"
        },
        {
          "bbox": [
            474.068634,
            341.06226,
            485.178794,
            348.35826
          ],
          "text": "auf"
        },
        {
          "bbox": [
            487.844154,
            341.06226,
            498.657674,
            348.35826
          ],
          "text": "die"
        },
        {
          "bbox": [
            501.322714,
            341.06226,
            531.489994,
            348.35826
          ],
          "text": "Beträge,"
        }
      ]
    },
    {
      "bbox": [
        317.473674,
        350.62922,
        531.489824,
        357.92522
      ],
      "id": "pdf-012-line-052",
      "source_page": 12,
      "text": "die am oder nach dem 1. Januar des Kalenderjahrs gut -",
      "words": [
        {
          "bbox": [
            317.473674,
            350.62922,
            328.465114,
            357.92522
          ],
          "text": "die"
        },
        {
          "bbox": [
            331.989034,
            350.62922,
            343.196954,
            357.92522
          ],
          "text": "am"
        },
        {
          "bbox": [
            346.720154,
            350.62922,
            363.279994,
            357.92522
          ],
          "text": "oder"
        },
        {
          "bbox": [
            366.803114,
            350.62922,
            384.555114,
            357.92522
          ],
          "text": "nach"
        },
        {
          "bbox": [
            388.079274,
            350.62922,
            404.118314,
            357.92522
          ],
          "text": "dem"
        },
        {
          "bbox": [
            407.641514,
            350.62922,
            414.401674,
            357.92522
          ],
          "text": "1."
        },
        {
          "bbox": [
            417.925274,
            350.62922,
            442.668714,
            357.92522
          ],
          "text": "Januar"
        },
        {
          "bbox": [
            446.191834,
            350.62922,
            459.406874,
            357.92522
          ],
          "text": "des"
        },
        {
          "bbox": [
            462.931834,
            350.62922,
            513.026714,
            357.92522
          ],
          "text": "Kalenderjahrs"
        },
        {
          "bbox": [
            516.551754,
            350.62922,
            528.288714,
            357.92522
          ],
          "text": "gut"
        },
        {
          "bbox": [
            528.377824,
            350.62922,
            531.489824,
            357.92522
          ],
          "text": "-"
        }
      ]
    },
    {
      "bbox": [
        63.776658,
        351.29178,
        290.548498,
        358.58778
      ],
      "id": "pdf-012-line-053",
      "source_page": 12,
      "text": "c) mindestens 75 Prozent der Aktien oder Anteile des Invest-",
      "words": [
        {
          "bbox": [
            63.776658,
            351.29178,
            70.143538,
            358.58778
          ],
          "text": "c)"
        },
        {
          "bbox": [
            76.532498,
            351.29178,
            118.445778,
            358.58778
          ],
          "text": "mindestens"
        },
        {
          "bbox": [
            121.187058,
            351.29178,
            130.156498,
            358.58778
          ],
          "text": "75"
        },
        {
          "bbox": [
            132.897138,
            351.29178,
            160.287458,
            358.58778
          ],
          "text": "Prozent"
        },
        {
          "bbox": [
            163.028258,
            351.29178,
            174.877618,
            358.58778
          ],
          "text": "der"
        },
        {
          "bbox": [
            177.617058,
            351.29178,
            200.359378,
            358.58778
          ],
          "text": "Aktien"
        },
        {
          "bbox": [
            203.099938,
            351.29178,
            219.615218,
            358.58778
          ],
          "text": "oder"
        },
        {
          "bbox": [
            222.354658,
            351.29178,
            246.993778,
            358.58778
          ],
          "text": "Anteile"
        },
        {
          "bbox": [
            249.734018,
            351.29178,
            262.919298,
            358.58778
          ],
          "text": "des"
        },
        {
          "bbox": [
            265.660578,
            351.29178,
            290.548498,
            358.58778
          ],
          "text": "Invest-"
        }
      ]
    },
    {
      "bbox": [
        317.473904,
        360.19618,
        531.488864,
        367.49218
      ],
      "id": "pdf-012-line-054",
      "source_page": 12,
      "text": "geschrieben werden, das dem Jahr folgt, in dem dieses",
      "words": [
        {
          "bbox": [
            317.473904,
            360.19618,
            362.210064,
            367.49218
          ],
          "text": "geschrieben"
        },
        {
          "bbox": [
            366.043744,
            360.19618,
            395.160864,
            367.49218
          ],
          "text": "werden,"
        },
        {
          "bbox": [
            398.993984,
            360.19618,
            412.209024,
            367.49218
          ],
          "text": "das"
        },
        {
          "bbox": [
            416.043504,
            360.19618,
            432.082544,
            367.49218
          ],
          "text": "dem"
        },
        {
          "bbox": [
            435.915264,
            360.19618,
            451.738624,
            367.49218
          ],
          "text": "Jahr"
        },
        {
          "bbox": [
            455.571264,
            360.19618,
            474.085744,
            367.49218
          ],
          "text": "folgt,"
        },
        {
          "bbox": [
            477.918864,
            360.19618,
            484.231184,
            367.49218
          ],
          "text": "in"
        },
        {
          "bbox": [
            488.064864,
            360.19618,
            504.103904,
            367.49218
          ],
          "text": "dem"
        },
        {
          "bbox": [
            507.936624,
            360.19618,
            531.488864,
            367.49218
          ],
          "text": "dieses"
        }
      ]
    },
    {
      "bbox": [
        76.532658,
        360.85866,
        290.549858,
        368.15466
      ],
      "id": "pdf-012-line-055",
      "source_page": 12,
      "text": "mentfonds, der Investmentaktiengesellschaft, des OGAW",
      "words": [
        {
          "bbox": [
            76.532658,
            360.85866,
            117.789698,
            368.15466
          ],
          "text": "mentfonds,"
        },
        {
          "bbox": [
            121.422978,
            360.85866,
            133.302018,
            368.15466
          ],
          "text": "der"
        },
        {
          "bbox": [
            136.934818,
            360.85866,
            245.204498,
            368.15466
          ],
          "text": "Investmentaktiengesellschaft,"
        },
        {
          "bbox": [
            248.837778,
            360.85866,
            262.052818,
            368.15466
          ],
          "text": "des"
        },
        {
          "bbox": [
            265.687458,
            360.85866,
            290.549858,
            368.15466
          ],
          "text": "OGAW"
        }
      ]
    },
    {
      "bbox": [
        317.474144,
        369.76306,
        430.432544,
        377.05906
      ],
      "id": "pdf-012-line-056",
      "source_page": 12,
      "text": "Abkommen in Kraft getreten ist;",
      "words": [
        {
          "bbox": [
            317.474144,
            369.76306,
            358.431904,
            377.05906
          ],
          "text": "Abkommen"
        },
        {
          "bbox": [
            360.653904,
            369.76306,
            366.877264,
            377.05906
          ],
          "text": "in"
        },
        {
          "bbox": [
            369.099264,
            369.76306,
            386.085984,
            377.05906
          ],
          "text": "Kraft"
        },
        {
          "bbox": [
            388.308224,
            369.76306,
            417.691664,
            377.05906
          ],
          "text": "getreten"
        },
        {
          "bbox": [
            419.913664,
            369.76306,
            430.432544,
            377.05906
          ],
          "text": "ist;"
        }
      ]
    },
    {
      "bbox": [
        76.532818,
        370.42554,
        290.547538,
        377.72154
      ],
      "id": "pdf-012-line-057",
      "source_page": 12,
      "text": "oder des Investmentunternehmens Personen gehören, die,",
      "words": [
        {
          "bbox": [
            76.532818,
            370.42554,
            93.005778,
            377.72154
          ],
          "text": "oder"
        },
        {
          "bbox": [
            95.731058,
            370.42554,
            108.888178,
            377.72154
          ],
          "text": "des"
        },
        {
          "bbox": [
            111.615378,
            370.42554,
            203.318018,
            377.72154
          ],
          "text": "Investmentunternehmens"
        },
        {
          "bbox": [
            206.045218,
            370.42554,
            240.049698,
            377.72154
          ],
          "text": "Personen"
        },
        {
          "bbox": [
            242.776098,
            370.42554,
            274.605378,
            377.72154
          ],
          "text": "gehören,"
        },
        {
          "bbox": [
            277.331138,
            370.42554,
            290.547538,
            377.72154
          ],
          "text": "die,"
        }
      ]
    },
    {
      "bbox": [
        76.532578,
        379.99242,
        290.550978,
        387.28842
      ],
      "id": "pdf-012-line-058",
      "source_page": 12,
      "text": "hätten sie die Einkünfte unmittelbar bezogen, nach diesem",
      "words": [
        {
          "bbox": [
            76.532578,
            379.99242,
            99.184098,
            387.28842
          ],
          "text": "hätten"
        },
        {
          "bbox": [
            101.895618,
            379.99242,
            112.056978,
            387.28842
          ],
          "text": "sie"
        },
        {
          "bbox": [
            114.768098,
            379.99242,
            125.671698,
            387.28842
          ],
          "text": "die"
        },
        {
          "bbox": [
            128.382818,
            379.99242,
            161.982418,
            387.28842
          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
            164.693538,
            379.99242,
            205.348658,
            387.28842
          ],
          "text": "unmittelbar"
        },
        {
          "bbox": [
            208.058978,
            379.99242,
            241.351938,
            387.28842
          ],
          "text": "bezogen,"
        },
        {
          "bbox": [
            244.062818,
            379.99242,
            261.682978,
            387.28842
          ],
          "text": "nach"
        },
        {
          "bbox": [
            264.394498,
            379.99242,
            290.550978,
            387.28842
          ],
          "text": "diesem"
        }
      ]
    },
    {
      "bbox": [
        304.718304,
        384.23394,
        531.489904,
        391.52994
      ],
      "id": "pdf-012-line-059",
      "source_page": 12,
      "text": "b) bei den übrigen Steuern auf die Steuern, die für Zeiträume,",
      "words": [
        {
          "bbox": [
            304.718304,
            384.23394,
            311.532464,
            391.52994
          ],
          "text": "b)"
        },
        {
          "bbox": [
            317.474144,
            384.23394,
            328.329344,
            391.52994
          ],
          "text": "bei"
        },
        {
          "bbox": [
            331.016944,
            384.23394,
            344.544144,
            391.52994
          ],
          "text": "den"
        },
        {
          "bbox": [
            347.231664,
            384.23394,
            374.319504,
            391.52994
          ],
          "text": "übrigen"
        },
        {
          "bbox": [
            377.007024,
            384.23394,
            404.860544,
            391.52994
          ],
          "text": "Steuern"
        },
        {
          "bbox": [
            407.548064,
            384.23394,
            418.700384,
            391.52994
          ],
          "text": "auf"
        },
        {
          "bbox": [
            421.387824,
            384.23394,
            432.243424,
            391.52994
          ],
          "text": "die"
        },
        {
          "bbox": [
            434.930624,
            384.23394,
            465.028464,
            391.52994
          ],
          "text": "Steuern,"
        },
        {
          "bbox": [
            467.715344,
            384.23394,
            478.570944,
            391.52994
          ],
          "text": "die"
        },
        {
          "bbox": [
            481.258144,
            384.23394,
            490.778704,
            391.52994
          ],
          "text": "für"
        },
        {
          "bbox": [
            493.465024,
            384.23394,
            531.489904,
            391.52994
          ],
          "text": "Zeiträume,"
        }
      ]
    },
    {
      "bbox": [
        76.532898,
        389.55946,
        290.548978,
        396.85546
      ],
      "id": "pdf-012-line-060",
      "source_page": 12,
      "text": "Abkommen Anspruch auf die gleichen Abkommensvergüns-",
      "words": [
        {
          "bbox": [
            76.532898,
            389.55946,
            117.490738,
            396.85546
          ],
          "text": "Abkommen"
        },
        {
          "bbox": [
            119.614658,
            389.55946,
            153.840018,
            396.85546
          ],
          "text": "Anspruch"
        },
        {
          "bbox": [
            155.963938,
            389.55946,
            167.074098,
            396.85546
          ],
          "text": "auf"
        },
        {
          "bbox": [
            169.197938,
            389.55946,
            180.011618,
            396.85546
          ],
          "text": "die"
        },
        {
          "bbox": [
            182.135138,
            389.55946,
            212.057698,
            396.85546
          ],
          "text": "gleichen"
        },
        {
          "bbox": [
            214.181618,
            389.55946,
            290.548978,
            396.85546
          ],
          "text": "Abkommensvergüns-"
        }
      ]
    },
    {
      "bbox": [
        317.474304,
        393.8009,
        531.487744,
        401.0969
      ],
      "id": "pdf-012-line-061",
      "source_page": 12,
      "text": "ab dem 1. Januar des Kalenderjahrs erhoben werden, das",
      "words": [
        {
          "bbox": [
            317.474304,
            393.8009,
            326.594304,
            401.0969
          ],
          "text": "ab"
        },
        {
          "bbox": [
            329.340784,
            393.8009,
            345.364064,
            401.0969
          ],
          "text": "dem"
        },
        {
          "bbox": [
            348.110544,
            393.8009,
            354.862864,
            401.0969
          ],
          "text": "1."
        },
        {
          "bbox": [
            357.609744,
            393.8009,
            382.313904,
            401.0969
          ],
          "text": "Januar"
        },
        {
          "bbox": [
            385.060304,
            393.8009,
            398.259584,
            401.0969
          ],
          "text": "des"
        },
        {
          "bbox": [
            401.007904,
            393.8009,
            451.008144,
            401.0969
          ],
          "text": "Kalenderjahrs"
        },
        {
          "bbox": [
            453.756464,
            393.8009,
            483.724144,
            401.0969
          ],
          "text": "erhoben"
        },
        {
          "bbox": [
            486.471664,
            393.8009,
            515.541584,
            401.0969
          ],
          "text": "werden,"
        },
        {
          "bbox": [
            518.288464,
            393.8009,
            531.487744,
            401.0969
          ],
          "text": "das"
        }
      ]
    },
    {
      "bbox": [
        76.532898,
        399.12634,
        153.034818,
        406.42234
      ],
      "id": "pdf-012-line-062",
      "source_page": 12,
      "text": "tigungen hätten, oder",
      "words": [
        {
          "bbox": [
            76.532898,
            399.12634,
            107.648738,
            406.42234
          ],
          "text": "tigungen"
        },
        {
          "bbox": [
            109.870738,
            399.12634,
            134.520498,
            406.42234
          ],
          "text": "hätten,"
        },
        {
          "bbox": [
            136.741938,
            399.12634,
            153.034818,
            406.42234
          ],
          "text": "oder"
        }
      ]
    },
    {
      "bbox": [
        317.474224,
        403.36778,
        531.489504,
        410.66378
      ],
      "id": "pdf-012-line-063",
      "source_page": 12,
      "text": "auf das Jahr folgt, in dem dieses Abkommen in Kraft getreten",
      "words": [
        {
          "bbox": [
            317.474224,
            403.36778,
            328.482544,
            410.66378
          ],
          "text": "auf"
        },
        {
          "bbox": [
            330.431104,
            403.36778,
            343.366304,
            410.66378
          ],
          "text": "das"
        },
        {
          "bbox": [
            345.315744,
            403.36778,
            360.719424,
            410.66378
          ],
          "text": "Jahr"
        },
        {
          "bbox": [
            362.666944,
            403.36778,
            380.481664,
            410.66378
          ],
          "text": "folgt,"
        },
        {
          "bbox": [
            382.429744,
            403.36778,
            388.602144,
            410.66378
          ],
          "text": "in"
        },
        {
          "bbox": [
            390.550864,
            403.36778,
            406.310064,
            410.66378
          ],
          "text": "dem"
        },
        {
          "bbox": [
            408.257744,
            403.36778,
            431.110384,
            410.66378
          ],
          "text": "dieses"
        },
        {
          "bbox": [
            433.059824,
            403.36778,
            473.660784,
            410.66378
          ],
          "text": "Abkommen"
        },
        {
          "bbox": [
            475.609504,
            403.36778,
            481.781904,
            410.66378
          ],
          "text": "in"
        },
        {
          "bbox": [
            483.730624,
            403.36778,
            500.513584,
            410.66378
          ],
          "text": "Kraft"
        },
        {
          "bbox": [
            502.462544,
            403.36778,
            531.489504,
            410.66378
          ],
          "text": "getreten"
        }
      ]
    },
    {
      "bbox": [
        317.474304,
        412.93466,
        327.993184,
        420.23066
      ],
      "id": "pdf-012-line-064",
      "source_page": 12,
      "text": "ist.",
      "words": [
        {
          "bbox": [
            317.474304,
            412.93466,
            327.993184,
            420.23066
          ],
          "text": "ist."
        }
      ]
    },
    {
      "bbox": [
        63.776818,
        413.1601,
        290.549458,
        420.4561
      ],
      "id": "pdf-012-line-065",
      "source_page": 12,
      "text": "d) nur insoweit und in der Höhe gewährt, als die Personen,",
      "words": [
        {
          "bbox": [
            63.776818,
            413.1601,
            70.591058,
            420.4561
          ],
          "text": "d)"
        },
        {
          "bbox": [
            76.532738,
            413.1601,
            88.269218,
            420.4561
          ],
          "text": "nur"
        },
        {
          "bbox": [
            91.744818,
            413.1601,
            121.834898,
            420.4561
          ],
          "text": "insoweit"
        },
        {
          "bbox": [
            125.311858,
            413.1601,
            139.128258,
            420.4561
          ],
          "text": "und"
        },
        {
          "bbox": [
            142.603858,
            413.1601,
            148.916178,
            420.4561
          ],
          "text": "in"
        },
        {
          "bbox": [
            152.392818,
            413.1601,
            164.271858,
            420.4561
          ],
          "text": "der"
        },
        {
          "bbox": [
            167.747458,
            413.1601,
            187.124738,
            420.4561
          ],
          "text": "Höhe"
        },
        {
          "bbox": [
            190.601138,
            413.1601,
            222.360018,
            420.4561
          ],
          "text": "gewährt,"
        },
        {
          "bbox": [
            225.836098,
            413.1601,
            236.084338,
            420.4561
          ],
          "text": "als"
        },
        {
          "bbox": [
            239.561858,
            413.1601,
            250.553298,
            420.4561
          ],
          "text": "die"
        },
        {
          "bbox": [
            254.029698,
            413.1601,
            290.549458,
            420.4561
          ],
          "text": "Personen,"
        }
      ]
    },
    {
      "bbox": [
        76.532818,
        422.72714,
        290.549618,
        430.02314
      ],
      "id": "pdf-012-line-066",
      "source_page": 12,
      "text": "denen die Aktien oder Anteile des Investmentfonds, der",
      "words": [
        {
          "bbox": [
            76.532818,
            422.72714,
            99.116018,
            430.02314
          ],
          "text": "denen"
        },
        {
          "bbox": [
            103.133538,
            422.72714,
            114.124978,
            430.02314
          ],
          "text": "die"
        },
        {
          "bbox": [
            118.142178,
            422.72714,
            140.958658,
            430.02314
          ],
          "text": "Aktien"
        },
        {
          "bbox": [
            144.976098,
            422.72714,
            161.535938,
            430.02314
          ],
          "text": "oder"
        },
        {
          "bbox": [
            165.552338,
            422.72714,
            190.280338,
            430.02314
          ],
          "text": "Anteile"
        },
        {
          "bbox": [
            194.297538,
            422.72714,
            207.512578,
            430.02314
          ],
          "text": "des"
        },
        {
          "bbox": [
            211.530898,
            422.72714,
            274.653698,
            430.02314
          ],
          "text": "Investmentfonds,"
        },
        {
          "bbox": [
            278.670578,
            422.72714,
            290.549618,
            430.02314
          ],
          "text": "der"
        }
      ]
    },
    {
      "bbox": [
        76.532898,
        432.29402,
        290.550898,
        439.59002
      ],
      "id": "pdf-012-line-067",
      "source_page": 12,
      "text": "Investmentaktiengesellschaft, des OGAW oder des Invest-",
      "words": [
        {
          "bbox": [
            76.532898,
            432.29402,
            184.312738,
            439.59002
          ],
          "text": "Investmentaktiengesellschaft,"
        },
        {
          "bbox": [
            187.050018,
            432.29402,
            200.230018,
            439.59002
          ],
          "text": "des"
        },
        {
          "bbox": [
            202.968738,
            432.29402,
            227.778658,
            439.59002
          ],
          "text": "OGAW"
        },
        {
          "bbox": [
            230.515538,
            432.29402,
            247.022738,
            439.59002
          ],
          "text": "oder"
        },
        {
          "bbox": [
            249.759538,
            432.29402,
            262.939538,
            439.59002
          ],
          "text": "des"
        },
        {
          "bbox": [
            265.678258,
            432.29402,
            290.550898,
            439.59002
          ],
          "text": "Invest-"
        }
      ]
    },
    {
      "bbox": [
        400.234144,
        435.40506,
        435.975024,
        442.57306
      ],
      "id": "pdf-012-line-068",
      "source_page": 12,
      "text": "Artikel 34",
      "words": [
        {
          "bbox": [
            400.234144,
            435.40506,
            424.858544,
            442.57306
          ],
          "text": "Artikel"
        },
        {
          "bbox": [
            427.079744,
            435.40506,
            435.975024,
            442.57306
          ],
          "text": "34"
        }
      ]
    },
    {
      "bbox": [
        76.533298,
        441.8609,
        290.549386,
        449.1569
      ],
      "id": "pdf-012-line-069",
      "source_page": 12,
      "text": "mentunternehmens gehören, hätten sie die Einkünfte un -",
      "words": [
        {
          "bbox": [
            76.533298,
            441.8609,
            146.979138,
            449.1569
          ],
          "text": "mentunternehmens"
        },
        {
          "bbox": [
            150.528498,
            441.8609,
            182.560738,
            449.1569
          ],
          "text": "gehören,"
        },
        {
          "bbox": [
            186.108658,
            441.8609,
            208.979938,
            449.1569
          ],
          "text": "hätten"
        },
        {
          "bbox": [
            212.528418,
            441.8609,
            222.777778,
            449.1569
          ],
          "text": "sie"
        },
        {
          "bbox": [
            226.326018,
            441.8609,
            237.317458,
            449.1569
          ],
          "text": "die"
        },
        {
          "bbox": [
            240.865698,
            441.8609,
            274.816338,
            449.1569
          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
            278.364578,
            441.8609,
            287.348738,
            449.1569
          ],
          "text": "un"
        },
        {
          "bbox": [
            287.437386,
            441.8609,
            290.549386,
            449.1569
          ],
          "text": "-"
        }
      ]
    },
    {
      "bbox": [
        397.431344,
        449.87594,
        438.778224,
        457.04394
      ],
      "id": "pdf-012-line-070",
      "source_page": 12,
      "text": "Kündigung",
      "words": [
        {
          "bbox": [
            397.431344,
            449.87594,
            438.778224,
            457.04394
          ],
          "text": "Kündigung"
        }
      ]
    },
    {
      "bbox": [
        76.533546,
        451.42778,
        290.550266,
        458.72378
      ],
      "id": "pdf-012-line-071",
      "source_page": 12,
      "text": "mittelbar bezogen, nach diesem Abkommen oder einem",
      "words": [
        {
          "bbox": [
            76.533546,
            451.42778,
            108.555626,
            458.72378
          ],
          "text": "mittelbar"
        },
        {
          "bbox": [
            112.577386,
            451.42778,
            146.177946,
            458.72378
          ],
          "text": "bezogen,"
        },
        {
          "bbox": [
            150.200186,
            451.42778,
            167.952186,
            458.72378
          ],
          "text": "nach"
        },
        {
          "bbox": [
            171.974986,
            451.42778,
            198.351306,
            458.72378
          ],
          "text": "diesem"
        },
        {
          "bbox": [
            202.373146,
            451.42778,
            243.953546,
            458.72378
          ],
          "text": "Abkommen"
        },
        {
          "bbox": [
            247.976346,
            451.42778,
            264.536186,
            458.72378
          ],
          "text": "oder"
        },
        {
          "bbox": [
            268.557946,
            451.42778,
            290.550266,
            458.72378
          ],
          "text": "einem"
        }
      ]
    },
    {
      "bbox": [
        76.534026,
        460.99482,
        290.550266,
        468.29082
      ],
      "id": "pdf-012-line-072",
      "source_page": 12,
      "text": "Abkommen, das der Vertragsstaat, aus dem die Einkünfte",
      "words": [
        {
          "bbox": [
            76.534026,
            460.99482,
            120.426666,
            468.29082
          ],
          "text": "Abkommen,"
        },
        {
          "bbox": [
            123.383306,
            460.99482,
            136.598346,
            468.29082
          ],
          "text": "das"
        },
        {
          "bbox": [
            139.556426,
            460.99482,
            151.435466,
            468.29082
          ],
          "text": "der"
        },
        {
          "bbox": [
            154.391626,
            460.99482,
            204.821226,
            468.29082
          ],
          "text": "Vertragsstaat,"
        },
        {
          "bbox": [
            207.777866,
            460.99482,
            220.697946,
            468.29082
          ],
          "text": "aus"
        },
        {
          "bbox": [
            223.656026,
            460.99482,
            239.695066,
            468.29082
          ],
          "text": "dem"
        },
        {
          "bbox": [
            242.651306,
            460.99482,
            253.642746,
            468.29082
          ],
          "text": "die"
        },
        {
          "bbox": [
            256.599626,
            460.99482,
            290.550266,
            468.29082
          ],
          "text": "Einkünfte"
        }
      ]
    },
    {
      "bbox": [
        313.222224,
        464.34698,
        531.489424,
        471.64298
      ],
      "id": "pdf-012-line-073",
      "source_page": 12,
      "text": "(1) Dieses Abkommen bleibt in Kraft, solange es nicht von",
      "words": [
        {
          "bbox": [
            313.222224,
            464.34698,
            321.989664,
            471.64298
          ],
          "text": "(1)"
        },
        {
          "bbox": [
            326.613104,
            464.34698,
            351.053984,
            471.64298
          ],
          "text": "Dieses"
        },
        {
          "bbox": [
            354.132064,
            464.34698,
            395.712464,
            471.64298
          ],
          "text": "Abkommen"
        },
        {
          "bbox": [
            398.789744,
            464.34698,
            419.084544,
            471.64298
          ],
          "text": "bleibt"
        },
        {
          "bbox": [
            422.162144,
            464.34698,
            428.474464,
            471.64298
          ],
          "text": "in"
        },
        {
          "bbox": [
            431.551744,
            464.34698,
            451.206784,
            471.64298
          ],
          "text": "Kraft,"
        },
        {
          "bbox": [
            454.283504,
            464.34698,
            482.814464,
            471.64298
          ],
          "text": "solange"
        },
        {
          "bbox": [
            485.891504,
            464.34698,
            494.275424,
            471.64298
          ],
          "text": "es"
        },
        {
          "bbox": [
            497.353504,
            464.34698,
            515.194064,
            471.64298
          ],
          "text": "nicht"
        },
        {
          "bbox": [
            518.271664,
            464.34698,
            531.489424,
            471.64298
          ],
          "text": "von"
        }
      ]
    },
    {
      "bbox": [
        76.534506,
        470.5617,
        290.552506,
        477.8577
      ],
      "id": "pdf-012-line-074",
      "source_page": 12,
      "text": "stammen, mit einem anderen Vertragsstaat abgeschlossen",
      "words": [
        {
          "bbox": [
            76.534506,
            470.5617,
            112.345066,
            477.8577
          ],
          "text": "stammen,"
        },
        {
          "bbox": [
            115.065946,
            470.5617,
            126.293626,
            477.8577
          ],
          "text": "mit"
        },
        {
          "bbox": [
            129.015466,
            470.5617,
            150.872186,
            477.8577
          ],
          "text": "einem"
        },
        {
          "bbox": [
            153.592666,
            470.5617,
            182.962826,
            477.8577
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            185.684346,
            470.5617,
            233.394266,
            477.8577
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            236.116106,
            470.5617,
            290.552506,
            477.8577
          ],
          "text": "abgeschlossen"
        }
      ]
    },
    {
      "bbox": [
        304.718304,
        473.91386,
        432.951744,
        481.20986
      ],
      "id": "pdf-012-line-075",
      "source_page": 12,
      "text": "einem Vertragsstaat gekündigt wird.",
      "words": [
        {
          "bbox": [
            304.718304,
            473.91386,
            326.354704,
            481.20986
          ],
          "text": "einem"
        },
        {
          "bbox": [
            328.575744,
            473.91386,
            375.624784,
            481.20986
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            377.847024,
            473.91386,
            413.407904,
            481.20986
          ],
          "text": "gekündigt"
        },
        {
          "bbox": [
            415.630144,
            473.91386,
            432.951744,
            481.20986
          ],
          "text": "wird."
        }
      ]
    },
    {
      "bbox": [
        76.534586,
        480.12858,
        290.551386,
        487.42458
      ],
      "id": "pdf-012-line-076",
      "source_page": 12,
      "text": "hat, Anspruch auf die in diesen Abkommen gewährten Ab-",
      "words": [
        {
          "bbox": [
            76.534586,
            480.12858,
            90.134906,
            487.42458
          ],
          "text": "hat,"
        },
        {
          "bbox": [
            92.838986,
            480.12858,
            127.331946,
            487.42458
          ],
          "text": "Anspruch"
        },
        {
          "bbox": [
            130.036666,
            480.12858,
            141.223306,
            487.42458
          ],
          "text": "auf"
        },
        {
          "bbox": [
            143.927866,
            480.12858,
            154.817866,
            487.42458
          ],
          "text": "die"
        },
        {
          "bbox": [
            157.522186,
            480.12858,
            163.783786,
            487.42458
          ],
          "text": "in"
        },
        {
          "bbox": [
            166.488506,
            480.12858,
            190.234906,
            487.42458
          ],
          "text": "diesen"
        },
        {
          "bbox": [
            192.939626,
            480.12858,
            234.164826,
            487.42458
          ],
          "text": "Abkommen"
        },
        {
          "bbox": [
            236.869546,
            480.12858,
            274.732666,
            487.42458
          ],
          "text": "gewährten"
        },
        {
          "bbox": [
            277.437386,
            480.12858,
            290.551386,
            487.42458
          ],
          "text": "Ab-"
        }
      ]
    },
    {
      "bbox": [
        313.222064,
        488.38474,
        531.488624,
        495.68074
      ],
      "id": "pdf-012-line-077",
      "source_page": 12,
      "text": "(2) Jeder Vertragsstaat kann dieses Abkommen nach Ablauf",
      "words": [
        {
          "bbox": [
            313.222064,
            488.38474,
            321.825344,
            495.68074
          ],
          "text": "(2)"
        },
        {
          "bbox": [
            326.284624,
            488.38474,
            346.458304,
            495.68074
          ],
          "text": "Jeder"
        },
        {
          "bbox": [
            349.130544,
            488.38474,
            396.261904,
            495.68074
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            398.935504,
            488.38474,
            416.296544,
            495.68074
          ],
          "text": "kann"
        },
        {
          "bbox": [
            418.969824,
            488.38474,
            442.111264,
            495.68074
          ],
          "text": "dieses"
        },
        {
          "bbox": [
            444.785264,
            488.38474,
            485.790864,
            495.68074
          ],
          "text": "Abkommen"
        },
        {
          "bbox": [
            488.464144,
            488.38474,
            505.969744,
            495.68074
          ],
          "text": "nach"
        },
        {
          "bbox": [
            508.643024,
            488.38474,
            531.488624,
            495.68074
          ],
          "text": "Ablauf"
        }
      ]
    },
    {
      "bbox": [
        76.534986,
        489.69546,
        197.852746,
        496.99146
      ],
      "id": "pdf-012-line-078",
      "source_page": 12,
      "text": "kommensvergünstigungen hätten.",
      "words": [
        {
          "bbox": [
            76.534986,
            489.69546,
            170.980986,
            496.99146
          ],
          "text": "kommensvergünstigungen"
        },
        {
          "bbox": [
            173.202986,
            489.69546,
            197.852746,
            496.99146
          ],
          "text": "hätten."
        }
      ]
    },
    {
      "bbox": [
        304.717584,
        497.95178,
        531.489504,
        505.24778
      ],
      "id": "pdf-012-line-079",
      "source_page": 12,
      "text": "von fünf Jahren von dem Inkrafttreten an auf diplomatischem",
      "words": [
        {
          "bbox": [
            304.717584,
            497.95178,
            317.935344,
            505.24778
          ],
          "text": "von"
        },
        {
          "bbox": [
            320.903504,
            497.95178,
            334.799904,
            505.24778
          ],
          "text": "fünf"
        },
        {
          "bbox": [
            337.767984,
            497.95178,
            362.365744,
            505.24778
          ],
          "text": "Jahren"
        },
        {
          "bbox": [
            365.333904,
            497.95178,
            378.551664,
            505.24778
          ],
          "text": "von"
        },
        {
          "bbox": [
            381.519824,
            497.95178,
            397.558864,
            505.24778
          ],
          "text": "dem"
        },
        {
          "bbox": [
            400.526064,
            497.95178,
            444.408544,
            505.24778
          ],
          "text": "Inkrafttreten"
        },
        {
          "bbox": [
            447.376704,
            497.95178,
            456.208624,
            505.24778
          ],
          "text": "an"
        },
        {
          "bbox": [
            459.176784,
            497.95178,
            470.464864,
            505.24778
          ],
          "text": "auf"
        },
        {
          "bbox": [
            473.432944,
            497.95178,
            531.489504,
            505.24778
          ],
          "text": "diplomatischem"
        }
      ]
    },
    {
      "bbox": [
        72.282826,
        503.72938,
        290.550746,
        511.02538
      ],
      "id": "pdf-012-line-080",
      "source_page": 12,
      "text": "(4) Dieses Abkommen ist nicht dahingehend auszulegen, dass",
      "words": [
        {
          "bbox": [
            72.282826,
            503.72938,
            80.726506,
            511.02538
          ],
          "text": "(4)"
        },
        {
          "bbox": [
            85.026186,
            503.72938,
            108.657546,
            511.02538
          ],
          "text": "Dieses"
        },
        {
          "bbox": [
            110.584986,
            503.72938,
            151.031946,
            511.02538
          ],
          "text": "Abkommen"
        },
        {
          "bbox": [
            152.958666,
            503.72938,
            161.108106,
            511.02538
          ],
          "text": "ist"
        },
        {
          "bbox": [
            163.035066,
            503.72938,
            180.228106,
            511.02538
          ],
          "text": "nicht"
        },
        {
          "bbox": [
            182.155066,
            503.72938,
            227.952746,
            511.02538
          ],
          "text": "dahingehend"
        },
        {
          "bbox": [
            229.878346,
            503.72938,
            271.806426,
            511.02538
          ],
          "text": "auszulegen,"
        },
        {
          "bbox": [
            273.732506,
            503.72938,
            290.550746,
            511.02538
          ],
          "text": "dass"
        }
      ]
    },
    {
      "bbox": [
        304.717264,
        507.51866,
        531.488864,
        514.81466
      ],
      "id": "pdf-012-line-081",
      "source_page": 12,
      "text": "Weg bis zum 30. Juni eines jeden Kalenderjahres kündigen. In",
      "words": [
        {
          "bbox": [
            304.717264,
            507.51866,
            320.893824,
            514.81466
          ],
          "text": "Weg"
        },
        {
          "bbox": [
            323.599184,
            507.51866,
            334.193664,
            514.81466
          ],
          "text": "bis"
        },
        {
          "bbox": [
            336.899264,
            507.51866,
            352.087184,
            514.81466
          ],
          "text": "zum"
        },
        {
          "bbox": [
            354.791104,
            507.51866,
            365.986464,
            514.81466
          ],
          "text": "30."
        },
        {
          "bbox": [
            368.690784,
            507.51866,
            383.626944,
            514.81466
          ],
          "text": "Juni"
        },
        {
          "bbox": [
            386.331984,
            507.51866,
            405.298064,
            514.81466
          ],
          "text": "eines"
        },
        {
          "bbox": [
            408.003664,
            507.51866,
            427.712704,
            514.81466
          ],
          "text": "jeden"
        },
        {
          "bbox": [
            430.417584,
            507.51866,
            484.094464,
            514.81466
          ],
          "text": "Kalenderjahres"
        },
        {
          "bbox": [
            486.800064,
            507.51866,
            522.227824,
            514.81466
          ],
          "text": "kündigen."
        },
        {
          "bbox": [
            524.932144,
            507.51866,
            531.488864,
            514.81466
          ],
          "text": "In"
        }
      ]
    },
    {
      "bbox": [
        304.717104,
        517.0857,
        520.844224,
        524.3817
      ],
      "id": "pdf-012-line-082",
      "source_page": 12,
      "text": "diesem Fall findet dieses Abkommen nicht mehr Anwendung",
      "words": [
        {
          "bbox": [
            304.717104,
            517.0857,
            330.648384,
            524.3817
          ],
          "text": "diesem"
        },
        {
          "bbox": [
            332.869424,
            517.0857,
            344.922704,
            524.3817
          ],
          "text": "Fall"
        },
        {
          "bbox": [
            347.144784,
            517.0857,
            367.291664,
            524.3817
          ],
          "text": "findet"
        },
        {
          "bbox": [
            369.513904,
            517.0857,
            392.621184,
            524.3817
          ],
          "text": "dieses"
        },
        {
          "bbox": [
            394.843904,
            517.0857,
            435.801664,
            524.3817
          ],
          "text": "Abkommen"
        },
        {
          "bbox": [
            438.023664,
            517.0857,
            455.508464,
            524.3817
          ],
          "text": "nicht"
        },
        {
          "bbox": [
            457.730704,
            517.0857,
            475.959184,
            524.3817
          ],
          "text": "mehr"
        },
        {
          "bbox": [
            478.179984,
            517.0857,
            520.844224,
            524.3817
          ],
          "text": "Anwendung"
        }
      ]
    },
    {
      "bbox": [
        63.779226,
        517.76314,
        290.551066,
        525.05914
      ],
      "id": "pdf-012-line-083",
      "source_page": 12,
      "text": "a) soweit nicht Absatz 1 anzuwenden ist, ein Vertragsstaat",
      "words": [
        {
          "bbox": [
            63.779226,
            517.76314,
            70.146106,
            525.05914
          ],
          "text": "a)"
        },
        {
          "bbox": [
            76.535066,
            517.76314,
            100.224586,
            525.05914
          ],
          "text": "soweit"
        },
        {
          "bbox": [
            104.123946,
            517.76314,
            121.964666,
            525.05914
          ],
          "text": "nicht"
        },
        {
          "bbox": [
            125.864026,
            517.76314,
            150.889066,
            525.05914
          ],
          "text": "Absatz"
        },
        {
          "bbox": [
            154.788746,
            517.76314,
            159.236746,
            525.05914
          ],
          "text": "1"
        },
        {
          "bbox": [
            163.135786,
            517.76314,
            209.255466,
            525.05914
          ],
          "text": "anzuwenden"
        },
        {
          "bbox": [
            213.154506,
            517.76314,
            223.940346,
            525.05914
          ],
          "text": "ist,"
        },
        {
          "bbox": [
            227.838826,
            517.76314,
            238.535066,
            525.05914
          ],
          "text": "ein"
        },
        {
          "bbox": [
            242.434106,
            517.76314,
            290.551066,
            525.05914
          ],
          "text": "Vertragsstaat"
        }
      ]
    },
    {
      "bbox": [
        76.534986,
        527.33018,
        290.552186,
        534.62618
      ],
      "id": "pdf-012-line-084",
      "source_page": 12,
      "text": "gehindert ist, seine innerstaatlichen Rechtsvorschriften zur",
      "words": [
        {
          "bbox": [
            76.534986,
            527.33018,
            110.838026,
            534.62618
          ],
          "text": "gehindert"
        },
        {
          "bbox": [
            113.565706,
            527.33018,
            124.267546,
            534.62618
          ],
          "text": "ist,"
        },
        {
          "bbox": [
            126.994426,
            527.33018,
            146.052106,
            534.62618
          ],
          "text": "seine"
        },
        {
          "bbox": [
            148.779226,
            527.33018,
            205.986106,
            534.62618
          ],
          "text": "innerstaatlichen"
        },
        {
          "bbox": [
            208.713626,
            527.33018,
            276.751546,
            534.62618
          ],
          "text": "Rechtsvorschriften"
        },
        {
          "bbox": [
            279.479066,
            527.33018,
            290.552186,
            534.62618
          ],
          "text": "zur"
        }
      ]
    },
    {
      "bbox": [
        304.716864,
        531.55658,
        531.488224,
        538.85258
      ],
      "id": "pdf-012-line-085",
      "source_page": 12,
      "text": "a) bei den im Abzugsweg erhobenen Steuern auf die Beträge,",
      "words": [
        {
          "bbox": [
            304.716864,
            531.55658,
            311.083744,
            538.85258
          ],
          "text": "a)"
        },
        {
          "bbox": [
            317.472704,
            531.55658,
            328.285744,
            538.85258
          ],
          "text": "bei"
        },
        {
          "bbox": [
            330.951264,
            531.55658,
            344.436304,
            538.85258
          ],
          "text": "den"
        },
        {
          "bbox": [
            347.101744,
            531.55658,
            355.701104,
            538.85258
          ],
          "text": "im"
        },
        {
          "bbox": [
            358.365584,
            531.55658,
            400.119584,
            538.85258
          ],
          "text": "Abzugsweg"
        },
        {
          "bbox": [
            402.785504,
            531.55658,
            441.008704,
            538.85258
          ],
          "text": "erhobenen"
        },
        {
          "bbox": [
            443.674144,
            531.55658,
            471.401424,
            538.85258
          ],
          "text": "Steuern"
        },
        {
          "bbox": [
            474.066864,
            531.55658,
            485.177024,
            538.85258
          ],
          "text": "auf"
        },
        {
          "bbox": [
            487.842384,
            531.55658,
            498.655904,
            538.85258
          ],
          "text": "die"
        },
        {
          "bbox": [
            501.320944,
            531.55658,
            531.488224,
            538.85258
          ],
          "text": "Beträge,"
        }
      ]
    },
    {
      "bbox": [
        76.535466,
        536.89706,
        290.551226,
        544.19306
      ],
      "id": "pdf-012-line-086",
      "source_page": 12,
      "text": "Missbrauchsvermeidung oder zur Verhinderung der Steuer-",
      "words": [
        {
          "bbox": [
            76.535466,
            536.89706,
            164.243946,
            544.19306
          ],
          "text": "Missbrauchsvermeidung"
        },
        {
          "bbox": [
            166.920506,
            536.89706,
            183.242266,
            544.19306
          ],
          "text": "oder"
        },
        {
          "bbox": [
            185.917146,
            536.89706,
            196.887546,
            544.19306
          ],
          "text": "zur"
        },
        {
          "bbox": [
            199.562426,
            536.89706,
            247.029786,
            544.19306
          ],
          "text": "Verhinderung"
        },
        {
          "bbox": [
            249.706346,
            536.89706,
            261.426826,
            544.19306
          ],
          "text": "der"
        },
        {
          "bbox": [
            264.101706,
            536.89706,
            290.551226,
            544.19306
          ],
          "text": "Steuer-"
        }
      ]
    },
    {
      "bbox": [
        317.471904,
        541.12362,
        531.488054,
        548.41962
      ],
      "id": "pdf-012-line-087",
      "source_page": 12,
      "text": "die am oder nach dem 1. Januar des Kalenderjahrs gut -",
      "words": [
        {
          "bbox": [
            317.471904,
            541.12362,
            328.463344,
            548.41962
          ],
          "text": "die"
        },
        {
          "bbox": [
            331.987264,
            541.12362,
            343.195184,
            548.41962
          ],
          "text": "am"
        },
        {
          "bbox": [
            346.718384,
            541.12362,
            363.278224,
            548.41962
          ],
          "text": "oder"
        },
        {
          "bbox": [
            366.801344,
            541.12362,
            384.553344,
            548.41962
          ],
          "text": "nach"
        },
        {
          "bbox": [
            388.077504,
            541.12362,
            404.116544,
            548.41962
          ],
          "text": "dem"
        },
        {
          "bbox": [
            407.639744,
            541.12362,
            414.399904,
            548.41962
          ],
          "text": "1."
        },
        {
          "bbox": [
            417.923504,
            541.12362,
            442.666944,
            548.41962
          ],
          "text": "Januar"
        },
        {
          "bbox": [
            446.190064,
            541.12362,
            459.405104,
            548.41962
          ],
          "text": "des"
        },
        {
          "bbox": [
            462.930064,
            541.12362,
            513.024944,
            548.41962
          ],
          "text": "Kalenderjahrs"
        },
        {
          "bbox": [
            516.549984,
            541.12362,
            528.286944,
            548.41962
          ],
          "text": "gut"
        },
        {
          "bbox": [
            528.376054,
            541.12362,
            531.488054,
            548.41962
          ],
          "text": "-"
        }
      ]
    },
    {
      "bbox": [
        76.535146,
        546.46394,
        256.298186,
        553.75994
      ],
      "id": "pdf-012-line-088",
      "source_page": 12,
      "text": "umgehung oder Steuerhinterziehung anzuwenden;",
      "words": [
        {
          "bbox": [
            76.535146,
            546.46394,
            114.625226,
            553.75994
          ],
          "text": "umgehung"
        },
        {
          "bbox": [
            116.847706,
            546.46394,
            133.140586,
            553.75994
          ],
          "text": "oder"
        },
        {
          "bbox": [
            135.361386,
            546.46394,
            206.533466,
            553.75994
          ],
          "text": "Steuerhinterziehung"
        },
        {
          "bbox": [
            208.755946,
            546.46394,
            256.298186,
            553.75994
          ],
          "text": "anzuwenden;"
        }
      ]
    },
    {
      "bbox": [
        317.472134,
        550.6905,
        514.396934,
        557.9865
      ],
      "id": "pdf-012-line-089",
      "source_page": 12,
      "text": "geschrieben werden, das auf das Kündigungsjahr folgt;",
      "words": [
        {
          "bbox": [
            317.472134,
            550.6905,
            361.318294,
            557.9865
          ],
          "text": "geschrieben"
        },
        {
          "bbox": [
            363.540294,
            550.6905,
            392.123574,
            557.9865
          ],
          "text": "werden,"
        },
        {
          "bbox": [
            394.345014,
            550.6905,
            407.382054,
            557.9865
          ],
          "text": "das"
        },
        {
          "bbox": [
            409.604774,
            550.6905,
            420.714934,
            557.9865
          ],
          "text": "auf"
        },
        {
          "bbox": [
            422.936854,
            550.6905,
            435.973894,
            557.9865
          ],
          "text": "das"
        },
        {
          "bbox": [
            438.196614,
            550.6905,
            494.106614,
            557.9865
          ],
          "text": "Kündigungsjahr"
        },
        {
          "bbox": [
            496.327414,
            550.6905,
            514.396934,
            557.9865
          ],
          "text": "folgt;"
        }
      ]
    },
    {
      "bbox": [
        63.778826,
        560.49786,
        290.550746,
        567.79386
      ],
      "id": "pdf-012-line-090",
      "source_page": 12,
      "text": "b) ein Vertragstaat daran gehindert ist, nach seinem nationalen",
      "words": [
        {
          "bbox": [
            63.778826,
            560.49786,
            70.593066,
            567.79386
          ],
          "text": "b)"
        },
        {
          "bbox": [
            76.534746,
            560.49786,
            87.052986,
            567.79386
          ],
          "text": "ein"
        },
        {
          "bbox": [
            89.318186,
            560.49786,
            132.367226,
            567.79386
          ],
          "text": "Vertragstaat"
        },
        {
          "bbox": [
            134.632666,
            560.49786,
            154.881386,
            567.79386
          ],
          "text": "daran"
        },
        {
          "bbox": [
            157.146586,
            560.49786,
            190.961546,
            567.79386
          ],
          "text": "gehindert"
        },
        {
          "bbox": [
            193.226986,
            560.49786,
            203.745946,
            567.79386
          ],
          "text": "ist,"
        },
        {
          "bbox": [
            206.010586,
            560.49786,
            223.495626,
            567.79386
          ],
          "text": "nach"
        },
        {
          "bbox": [
            225.760826,
            560.49786,
            251.397306,
            567.79386
          ],
          "text": "seinem"
        },
        {
          "bbox": [
            253.661546,
            560.49786,
            290.550746,
            567.79386
          ],
          "text": "nationalen"
        }
      ]
    },
    {
      "bbox": [
        304.715734,
        565.16138,
        531.489174,
        572.45738
      ],
      "id": "pdf-012-line-091",
      "source_page": 12,
      "text": "b) bei den übrigen Steuern auf die Steuern, die für Zeiträume ab",
      "words": [
        {
          "bbox": [
            304.715734,
            565.16138,
            311.529894,
            572.45738
          ],
          "text": "b)"
        },
        {
          "bbox": [
            317.471574,
            565.16138,
            328.213494,
            572.45738
          ],
          "text": "bei"
        },
        {
          "bbox": [
            330.177734,
            565.16138,
            343.591654,
            572.45738
          ],
          "text": "den"
        },
        {
          "bbox": [
            345.555654,
            565.16138,
            372.303734,
            572.45738
          ],
          "text": "übrigen"
        },
        {
          "bbox": [
            374.267734,
            565.16138,
            401.781174,
            572.45738
          ],
          "text": "Steuern"
        },
        {
          "bbox": [
            403.745174,
            565.16138,
            414.784054,
            572.45738
          ],
          "text": "auf"
        },
        {
          "bbox": [
            416.748054,
            565.16138,
            427.490534,
            572.45738
          ],
          "text": "die"
        },
        {
          "bbox": [
            429.454214,
            565.16138,
            459.155254,
            572.45738
          ],
          "text": "Steuern,"
        },
        {
          "bbox": [
            461.118694,
            565.16138,
            471.861174,
            572.45738
          ],
          "text": "die"
        },
        {
          "bbox": [
            473.824854,
            565.16138,
            483.232054,
            572.45738
          ],
          "text": "für"
        },
        {
          "bbox": [
            485.194934,
            565.16138,
            520.522214,
            572.45738
          ],
          "text": "Zeiträume"
        },
        {
          "bbox": [
            522.485894,
            565.16138,
            531.489174,
            572.45738
          ],
          "text": "ab"
        }
      ]
    },
    {
      "bbox": [
        76.534506,
        570.06474,
        290.549946,
        577.36074
      ],
      "id": "pdf-012-line-092",
      "source_page": 12,
      "text": "Recht Abkommensvergünstigungen ganz oder teilweise zu",
      "words": [
        {
          "bbox": [
            76.534506,
            570.06474,
            97.810586,
            577.36074
          ],
          "text": "Recht"
        },
        {
          "bbox": [
            100.537386,
            570.06474,
            206.291786,
            577.36074
          ],
          "text": "Abkommensvergünstigungen"
        },
        {
          "bbox": [
            209.018426,
            570.06474,
            226.372746,
            577.36074
          ],
          "text": "ganz"
        },
        {
          "bbox": [
            229.099946,
            570.06474,
            245.573146,
            577.36074
          ],
          "text": "oder"
        },
        {
          "bbox": [
            248.298506,
            570.06474,
            279.475706,
            577.36074
          ],
          "text": "teilweise"
        },
        {
          "bbox": [
            282.201946,
            570.06474,
            290.549946,
            577.36074
          ],
          "text": "zu"
        }
      ]
    },
    {
      "bbox": [
        317.471654,
        574.72842,
        531.487574,
        582.02442
      ],
      "id": "pdf-012-line-093",
      "source_page": 12,
      "text": "dem 1. Januar des Kalenderjahrs erhoben werden, das auf",
      "words": [
        {
          "bbox": [
            317.471654,
            574.72842,
            333.401334,
            582.02442
          ],
          "text": "dem"
        },
        {
          "bbox": [
            336.101094,
            574.72842,
            342.806694,
            582.02442
          ],
          "text": "1."
        },
        {
          "bbox": [
            345.506854,
            574.72842,
            369.977174,
            582.02442
          ],
          "text": "Januar"
        },
        {
          "bbox": [
            372.676774,
            574.72842,
            385.782454,
            582.02442
          ],
          "text": "des"
        },
        {
          "bbox": [
            388.483974,
            574.72842,
            437.922934,
            582.02442
          ],
          "text": "Kalenderjahrs"
        },
        {
          "bbox": [
            440.624454,
            574.72842,
            470.311414,
            582.02442
          ],
          "text": "erhoben"
        },
        {
          "bbox": [
            473.012214,
            574.72842,
            501.801414,
            582.02442
          ],
          "text": "werden,"
        },
        {
          "bbox": [
            504.501574,
            574.72842,
            517.607254,
            582.02442
          ],
          "text": "das"
        },
        {
          "bbox": [
            520.308774,
            574.72842,
            531.487574,
            582.02442
          ],
          "text": "auf"
        }
      ]
    },
    {
      "bbox": [
        76.534746,
        579.6317,
        290.549146,
        586.9277
      ],
      "id": "pdf-012-line-094",
      "source_page": 12,
      "text": "verweigern, um Gestaltungen entgegenzutreten, deren Be-",
      "words": [
        {
          "bbox": [
            76.534746,
            579.6317,
            118.438426,
            586.9277
          ],
          "text": "verweigern,"
        },
        {
          "bbox": [
            121.158906,
            579.6317,
            132.484826,
            586.9277
          ],
          "text": "um"
        },
        {
          "bbox": [
            135.204906,
            579.6317,
            183.510346,
            586.9277
          ],
          "text": "Gestaltungen"
        },
        {
          "bbox": [
            186.231466,
            579.6317,
            251.595946,
            586.9277
          ],
          "text": "entgegenzutreten,"
        },
        {
          "bbox": [
            254.316426,
            579.6317,
            274.832826,
            586.9277
          ],
          "text": "deren"
        },
        {
          "bbox": [
            277.553946,
            579.6317,
            290.549146,
            586.9277
          ],
          "text": "Be-"
        }
      ]
    },
    {
      "bbox": [
        317.471574,
        584.29522,
        408.931734,
        591.59122
      ],
      "id": "pdf-012-line-095",
      "source_page": 12,
      "text": "das Kündigungsjahr folgt.",
      "words": [
        {
          "bbox": [
            317.471574,
            584.29522,
            330.508614,
            591.59122
          ],
          "text": "das"
        },
        {
          "bbox": [
            332.731334,
            584.29522,
            388.641334,
            591.59122
          ],
          "text": "Kündigungsjahr"
        },
        {
          "bbox": [
            390.862134,
            584.29522,
            408.931734,
            591.59122
          ],
          "text": "folgt."
        }
      ]
    },
    {
      "bbox": [
        76.534746,
        589.1989,
        290.545754,
        596.4949
      ],
      "id": "pdf-012-line-096",
      "source_page": 12,
      "text": "günstigung Sinn und Zweck des Abkommens – wozu ins -",
      "words": [
        {
          "bbox": [
            76.534746,
            589.1989,
            117.193946,
            596.4949
          ],
          "text": "günstigung"
        },
        {
          "bbox": [
            120.189946,
            589.1989,
            136.310746,
            596.4949
          ],
          "text": "Sinn"
        },
        {
          "bbox": [
            139.305946,
            589.1989,
            153.121946,
            596.4949
          ],
          "text": "und"
        },
        {
          "bbox": [
            156.116346,
            589.1989,
            180.018746,
            596.4949
          ],
          "text": "Zweck"
        },
        {
          "bbox": [
            183.013146,
            589.1989,
            196.228346,
            596.4949
          ],
          "text": "des"
        },
        {
          "bbox": [
            199.224346,
            589.1989,
            244.893146,
            596.4949
          ],
          "text": "Abkommens"
        },
        {
          "bbox": [
            247.889146,
            589.1989,
            251.889146,
            596.4949
          ],
          "text": "–"
        },
        {
          "bbox": [
            254.885146,
            589.1989,
            273.949146,
            596.4949
          ],
          "text": "wozu"
        },
        {
          "bbox": [
            276.944346,
            589.1989,
            287.344346,
            596.4949
          ],
          "text": "ins"
        },
        {
          "bbox": [
            287.433754,
            589.1989,
            290.545754,
            596.4949
          ],
          "text": "-"
        }
      ]
    },
    {
      "bbox": [
        76.529754,
        598.7661,
        290.541754,
        606.0621
      ],
      "id": "pdf-012-line-097",
      "source_page": 12,
      "text": "besondere auch die Vermeidung einer Nichtbesteuerung",
      "words": [
        {
          "bbox": [
            76.529754,
            598.7661,
            115.168154,
            606.0621
          ],
          "text": "besondere"
        },
        {
          "bbox": [
            119.284154,
            598.7661,
            137.036154,
            606.0621
          ],
          "text": "auch"
        },
        {
          "bbox": [
            141.152154,
            598.7661,
            152.143354,
            606.0621
          ],
          "text": "die"
        },
        {
          "bbox": [
            156.259354,
            598.7661,
            199.686554,
            606.0621
          ],
          "text": "Vermeidung"
        },
        {
          "bbox": [
            203.803354,
            598.7661,
            221.635354,
            606.0621
          ],
          "text": "einer"
        },
        {
          "bbox": [
            225.750554,
            598.7661,
            290.541754,
            606.0621
          ],
          "text": "Nichtbesteuerung"
        }
      ]
    },
    {
      "bbox": [
        304.715414,
        598.76634,
        531.487174,
        606.06234
      ],
      "id": "pdf-012-line-098",
      "source_page": 12,
      "text": "Maßgebend für die Berechnung der Frist ist der Tag des Ein-",
      "words": [
        {
          "bbox": [
            304.715414,
            598.76634,
            348.251174,
            606.06234
          ],
          "text": "Maßgebend"
        },
        {
          "bbox": [
            351.268694,
            598.76634,
            360.924934,
            606.06234
          ],
          "text": "für"
        },
        {
          "bbox": [
            363.942454,
            598.76634,
            374.933894,
            606.06234
          ],
          "text": "die"
        },
        {
          "bbox": [
            377.952214,
            598.76634,
            422.014614,
            606.06234
          ],
          "text": "Berechnung"
        },
        {
          "bbox": [
            425.033814,
            598.76634,
            436.912854,
            606.06234
          ],
          "text": "der"
        },
        {
          "bbox": [
            439.930374,
            598.76634,
            455.450774,
            606.06234
          ],
          "text": "Frist"
        },
        {
          "bbox": [
            458.469654,
            598.76634,
            466.942934,
            606.06234
          ],
          "text": "ist"
        },
        {
          "bbox": [
            469.961814,
            598.76634,
            481.840854,
            606.06234
          ],
          "text": "der"
        },
        {
          "bbox": [
            484.858374,
            598.76634,
            497.745494,
            606.06234
          ],
          "text": "Tag"
        },
        {
          "bbox": [
            500.764694,
            598.76634,
            513.979734,
            606.06234
          ],
          "text": "des"
        },
        {
          "bbox": [
            516.999094,
            598.76634,
            531.487174,
            606.06234
          ],
          "text": "Ein-"
        }
      ]
    },
    {
      "bbox": [
        304.715654,
        608.33322,
        495.388534,
        615.62922
      ],
      "id": "pdf-012-line-099",
      "source_page": 12,
      "text": "gangs der Kündigung bei dem anderen Vertragsstaat.",
      "words": [
        {
          "bbox": [
            304.715654,
            608.33322,
            326.641334,
            615.62922
          ],
          "text": "gangs"
        },
        {
          "bbox": [
            328.864054,
            608.33322,
            340.565094,
            615.62922
          ],
          "text": "der"
        },
        {
          "bbox": [
            342.785894,
            608.33322,
            381.514614,
            615.62922
          ],
          "text": "Kündigung"
        },
        {
          "bbox": [
            383.737094,
            608.33322,
            394.550134,
            615.62922
          ],
          "text": "bei"
        },
        {
          "bbox": [
            396.772214,
            608.33322,
            412.633254,
            615.62922
          ],
          "text": "dem"
        },
        {
          "bbox": [
            414.854294,
            608.33322,
            443.893974,
            615.62922
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            446.115974,
            608.33322,
            495.388534,
            615.62922
          ],
          "text": "Vertragsstaat."
        }
      ]
    },
    {
      "bbox": [
        76.526554,
        608.3333,
        290.551354,
        615.6293
      ],
      "id": "pdf-012-line-100",
      "source_page": 12,
      "text": "in beiden Vertragsstaaten (Doppel-Nichtbesteuerung) oder",
      "words": [
        {
          "bbox": [
            76.526554,
            608.3333,
            82.835354,
            615.6293
          ],
          "text": "in"
        },
        {
          "bbox": [
            85.587354,
            608.3333,
            110.312154,
            615.6293
          ],
          "text": "beiden"
        },
        {
          "bbox": [
            113.064154,
            608.3333,
            169.956954,
            615.6293
          ],
          "text": "Vertragsstaaten"
        },
        {
          "bbox": [
            172.708954,
            608.3333,
            271.250554,
            615.6293
          ],
          "text": "(Doppel-Nichtbesteuerung)"
        },
        {
          "bbox": [
            274.001754,
            608.3333,
            290.551354,
            615.6293
          ],
          "text": "oder"
        }
      ]
    },
    {
      "bbox": [
        216.7555,
        642.7044,
        387.0275,
        650.0004
      ],
      "id": "pdf-012-line-101",
      "source_page": 12,
      "text": "Geschehen zu Berlin am 17. November 2011, in",
      "words": [
        {
          "bbox": [
            216.7555,
            642.7044,
            257.3491,
            650.0004
          ],
          "text": "Geschehen"
        },
        {
          "bbox": [
            259.5347,
            642.7044,
            267.8227,
            650.0004
          ],
          "text": "zu"
        },
        {
          "bbox": [
            270.0083,
            642.7044,
            290.4427,
            650.0004
          ],
          "text": "Berlin"
        },
        {
          "bbox": [
            292.6283,
            642.7044,
            303.7475,
            650.0004
          ],
          "text": "am"
        },
        {
          "bbox": [
            305.9323,
            642.7044,
            317.0507,
            650.0004
          ],
          "text": "17."
        },
        {
          "bbox": [
            319.2355,
            642.7044,
            356.4219,
            650.0004
          ],
          "text": "November"
        },
        {
          "bbox": [
            358.6067,
            642.7044,
            378.6195,
            650.0004
          ],
          "text": "2011,"
        },
        {
          "bbox": [
            380.8043,
            642.7044,
            387.0275,
            650.0004
          ],
          "text": "in"
        }
      ]
    },
    {
      "bbox": [
        208.2555,
        652.2716,
        346.1443,
        659.5676
      ],
      "id": "pdf-012-line-102",
      "source_page": 12,
      "text": "zwei Urschriften in deutscher Sprache.",
      "words": [
        {
          "bbox": [
            208.2555,
            652.2716,
            224.2291,
            659.5676
          ],
          "text": "zwei"
        },
        {
          "bbox": [
            226.4507,
            652.2716,
            265.6003,
            659.5676
          ],
          "text": "Urschriften"
        },
        {
          "bbox": [
            267.8219,
            652.2716,
            274.0451,
            659.5676
          ],
          "text": "in"
        },
        {
          "bbox": [
            276.2667,
            652.2716,
            311.9723,
            659.5676
          ],
          "text": "deutscher"
        },
        {
          "bbox": [
            314.1931,
            652.2716,
            346.1443,
            659.5676
          ],
          "text": "Sprache."
        }
      ]
    },
    {
      "bbox": [
        232.8683,
        673.838,
        362.4179,
        681.134
      ],
      "id": "pdf-012-line-103",
      "source_page": 12,
      "text": "Für die Bundesrepublik Deutschland",
      "words": [
        {
          "bbox": [
            232.8683,
            673.838,
            244.1867,
            681.134
          ],
          "text": "Für"
        },
        {
          "bbox": [
            246.4075,
            673.838,
            257.2211,
            681.134
          ],
          "text": "die"
        },
        {
          "bbox": [
            259.4427,
            673.838,
            315.3003,
            681.134
          ],
          "text": "Bundesrepublik"
        },
        {
          "bbox": [
            317.5211,
            673.838,
            362.4179,
            681.134
          ],
          "text": "Deutschland"
        }
      ]
    },
    {
      "bbox": [
        284.40598,
        687.40456,
        310.87982,
        694.70056
      ],
      "id": "pdf-012-line-104",
      "source_page": 12,
      "text": "Braun",
      "words": [
        {
          "bbox": [
            284.40598,
            687.40456,
            310.87982,
            694.70056
          ],
          "text": "Braun"
        }
      ]
    },
    {
      "bbox": [
        276.23286,
        696.9716,
        319.05318,
        704.2676
      ],
      "id": "pdf-012-line-105",
      "source_page": 12,
      "text": "Schäuble",
      "words": [
        {
          "bbox": [
            276.23286,
            696.9716,
            319.05318,
            704.2676
          ],
          "text": "Schäuble"
        }
      ]
    },
    {
      "bbox": [
        238.31558,
        718.5372,
        356.97078,
        725.8332
      ],
      "id": "pdf-012-line-106",
      "source_page": 12,
      "text": "Für das Fürstentum Liechtenstein",
      "words": [
        {
          "bbox": [
            238.31558,
            718.5372,
            249.63398,
            725.8332
          ],
          "text": "Für"
        },
        {
          "bbox": [
            251.85478,
            718.5372,
            264.89238,
            725.8332
          ],
          "text": "das"
        },
        {
          "bbox": [
            267.11478,
            718.5372,
            307.38598,
            725.8332
          ],
          "text": "Fürstentum"
        },
        {
          "bbox": [
            309.60678,
            718.5372,
            356.97078,
            725.8332
          ],
          "text": "Liechtenstein"
        }
      ]
    },
    {
      "bbox": [
        254.31646,
        732.10384,
        340.9707,
        739.39984
      ],
      "id": "pdf-012-line-107",
      "source_page": 12,
      "text": "K l a u s Ts c h ü t s c h e r",
      "words": [
        {
          "bbox": [
            254.31646,
            732.10384,
            259.65246,
            739.39984
          ],
          "text": "K"
        },
        {
          "bbox": [
            260.98654,
            732.10384,
            262.76254,
            739.39984
          ],
          "text": "l"
        },
        {
          "bbox": [
            264.09606,
            732.10384,
            268.39206,
            739.39984
          ],
          "text": "a"
        },
        {
          "bbox": [
            269.72502,
            732.10384,
            274.17302,
            739.39984
          ],
          "text": "u"
        },
        {
          "bbox": [
            275.50646,
            732.10384,
            279.50646,
            739.39984
          ],
          "text": "s"
        },
        {
          "bbox": [
            284.39734,
            732.10384,
            293.55374,
            739.39984
          ],
          "text": "Ts"
        },
        {
          "bbox": [
            294.88782,
            732.10384,
            299.18382,
            739.39984
          ],
          "text": "c"
        },
        {
          "bbox": [
            300.51678,
            732.10384,
            304.96478,
            739.39984
          ],
          "text": "h"
        },
        {
          "bbox": [
            306.29822,
            732.10384,
            310.74622,
            739.39984
          ],
          "text": "ü"
        },
        {
          "bbox": [
            312.07966,
            732.10384,
            314.59966,
            739.39984
          ],
          "text": "t"
        },
        {
          "bbox": [
            315.93326,
            732.10384,
            319.93326,
            739.39984
          ],
          "text": "s"
        },
        {
          "bbox": [
            321.26734,
            732.10384,
            325.56334,
            739.39984
          ],
          "text": "c"
        },
        {
          "bbox": [
            326.8963,
            732.10384,
            331.3443,
            739.39984
          ],
          "text": "h"
        },
        {
          "bbox": [
            332.67774,
            732.10384,
            336.97374,
            739.39984
          ],
          "text": "e"
        },
        {
          "bbox": [
            338.3067,
            732.10384,
            340.9707,
            739.39984
          ],
          "text": "r"
        }
      ]
    },
    {
      "bbox": [
        35.0,
        827.505,
        488.8175,
        834.4425
      ],
      "id": "pdf-012-line-108",
      "source_page": 12,
      "text": "Das Bundesgesetzblatt im Internet: www.bundesgesetzblatt.de | Ein Service des Bundesanzeiger Verlag www.bundesanzeiger-verlag.de",
      "words": [
        {
          "bbox": [
            35.0,
            827.505,
            48.335,
            834.4425
          ],
          "text": "Das"
        },
        {
          "bbox": [
            50.42,
            827.505,
            112.1225,
            834.4425
          ],
          "text": "Bundesgesetzblatt"
        },
        {
          "bbox": [
            114.2075,
            827.505,
            122.12,
            834.4425
          ],
          "text": "im"
        },
        {
          "bbox": [
            124.205,
            827.505,
            151.7225,
            834.4425
          ],
          "text": "Internet:"
        },
        {
          "bbox": [
            153.8075,
            827.505,
            243.4325,
            834.4425
          ],
          "text": "www.bundesgesetzblatt.de"
        },
        {
          "bbox": [
            245.5175,
            827.505,
            247.4675,
            834.4425
          ],
          "text": "|"
        },
        {
          "bbox": [
            249.5525,
            827.505,
            260.39,
            834.4425
          ],
          "text": "Ein"
        },
        {
          "bbox": [
            262.475,
            827.505,
            287.48,
            834.4425
          ],
          "text": "Service"
        },
        {
          "bbox": [
            289.565,
            827.505,
            301.655,
            834.4425
          ],
          "text": "des"
        },
        {
          "bbox": [
            303.74,
            827.505,
            357.935,
            834.4425
          ],
          "text": "Bundesanzeiger"
        },
        {
          "bbox": [
            360.02,
            827.505,
            381.695,
            834.4425
          ],
          "text": "Verlag"
        },
        {
          "bbox": [
            383.78,
            827.505,
            488.8175,
            834.4425
          ],
          "text": "www.bundesanzeiger-verlag.de"
        }
      ]
    }
  ],
  "physical_page": 12,
  "render_sha256": "aee6952d0f1fb15c40833fcfbd71c87c6e2e765fbfa9c18599fa8a4658de4ab7",
  "source_sha256": "b8caa0ce4b4fe46e31c45f4cb19b8df9fdc33a2bb0eeb179f03b9245af9903a8"
}