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      "text": "Bundesgesetzblatt Jahrgang 2012 Teil II Nr. 38, ausgegeben zu Bonn am 10. Dezember 2012",
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      "text": "Protokoll",
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          "text": "Protokoll"
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      "text": "zum Abkommen",
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      "text": "zwischen der Bundesrepublik Deutschland",
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      "text": "und dem Fürstentum Liechtenstein",
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          "text": "dem"
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          "text": "Fürstentum"
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      "text": "zur Vermeidung der Doppelbesteuerung und der Steuerverkürzung",
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          "text": "Vermeidung"
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      "text": "werden. Der Antrag ist unwiderruflich. Der Ausgleichsposten",
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          "text": "Der"
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          "text": "Antrag"
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          "text": "Der"
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      "text": "beiden Staaten zur Vermeidung der Doppelbesteuerung und der",
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          "text": "Vermeidung"
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      "text": "ist im Wirtschaftsjahr der Bildung und in den vier folgenden",
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          "text": "im"
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          "text": "Wirtschaftsjahr"
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          "text": "der"
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          "text": "Bildung"
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          "text": "und"
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          "text": "in"
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          "text": "den"
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      "id": "pdf-013-line-013",
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      "text": "Steuerverkürzung auf dem Gebiet der Steuern vom Einkommen",
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          "text": "auf"
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          "text": "dem"
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          "text": "Gebiet"
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          "text": "vom"
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      "text": "Wirtschaftsjahren zu jeweils einem Fünftel gewinnerhöhend",
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      "text": "und vom Vermögen am 17. November 2011 in Berlin haben bei-",
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          "text": "am"
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          "text": "17."
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          "text": "November"
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          "text": "2011"
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          "text": "in"
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          "text": "Berlin"
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          "text": "haben"
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          "text": "bei-"
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      "text": "aufzulösen. Er ist in vollem Umfang gewinnerhöhend aufzu -",
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          "text": "Er"
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          "text": "ist"
        },
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          "bbox": [
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          "text": "in"
        },
        {
          "bbox": [
            390.339516,
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          "text": "vollem"
        },
        {
          "bbox": [
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          ],
          "text": "Umfang"
        },
        {
          "bbox": [
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          "text": "gewinnerhöhend"
        },
        {
          "bbox": [
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          "text": "aufzu"
        },
        {
          "bbox": [
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          "text": "-"
        }
      ]
    },
    {
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      "id": "pdf-013-line-017",
      "source_page": 13,
      "text": "de Staaten die nachstehenden Bestimmungen vereinbart, die",
      "words": [
        {
          "bbox": [
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          ],
          "text": "de"
        },
        {
          "bbox": [
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          ],
          "text": "Staaten"
        },
        {
          "bbox": [
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          "text": "die"
        },
        {
          "bbox": [
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          "text": "nachstehenden"
        },
        {
          "bbox": [
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          "text": "Bestimmungen"
        },
        {
          "bbox": [
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          "text": "vereinbart,"
        },
        {
          "bbox": [
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          "text": "die"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-013-line-018",
      "source_page": 13,
      "text": "lösen,",
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        {
          "bbox": [
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          "text": "lösen,"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-013-line-019",
      "source_page": 13,
      "text": "Bestandteil des Abkommens sind:",
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        {
          "bbox": [
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          ],
          "text": "Bestandteil"
        },
        {
          "bbox": [
            106.04734,
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            119.08446,
            254.75412
          ],
          "text": "des"
        },
        {
          "bbox": [
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          ],
          "text": "Abkommens"
        },
        {
          "bbox": [
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          "text": "sind:"
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      ]
    },
    {
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      "id": "pdf-013-line-020",
      "source_page": 13,
      "text": "1. wenn das als entnommen oder veräußert geltende Wirt-",
      "words": [
        {
          "bbox": [
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            324.154278,
            259.91452
          ],
          "text": "1."
        },
        {
          "bbox": [
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          ],
          "text": "wenn"
        },
        {
          "bbox": [
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          ],
          "text": "das"
        },
        {
          "bbox": [
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          ],
          "text": "als"
        },
        {
          "bbox": [
            380.341798,
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          ],
          "text": "entnommen"
        },
        {
          "bbox": [
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            259.91452
          ],
          "text": "oder"
        },
        {
          "bbox": [
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          "text": "veräußert"
        },
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          "bbox": [
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          ],
          "text": "geltende"
        },
        {
          "bbox": [
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          ],
          "text": "Wirt-"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-013-line-021",
      "source_page": 13,
      "text": "1. Zu Artikel 2 (Unter das Abkommen fallende Steuern)",
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        {
          "bbox": [
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          "text": "1."
        },
        {
          "bbox": [
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          ],
          "text": "Zu"
        },
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          ],
          "text": "Artikel"
        },
        {
          "bbox": [
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          ],
          "text": "2"
        },
        {
          "bbox": [
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          ],
          "text": "(Unter"
        },
        {
          "bbox": [
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          ],
          "text": "das"
        },
        {
          "bbox": [
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          ],
          "text": "Abkommen"
        },
        {
          "bbox": [
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          "text": "fallende"
        },
        {
          "bbox": [
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          "text": "Steuern)"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-013-line-022",
      "source_page": 13,
      "text": "schaftsgut aus dem Betriebsvermögen der Person aus-",
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        {
          "bbox": [
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          "text": "schaftsgut"
        },
        {
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          ],
          "text": "aus"
        },
        {
          "bbox": [
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "Betriebsvermögen"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "Person"
        },
        {
          "bbox": [
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          "text": "aus-"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-013-line-023",
      "source_page": 13,
      "text": "scheidet,",
      "words": [
        {
          "bbox": [
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          "text": "scheidet,"
        }
      ]
    },
    {
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      "id": "pdf-013-line-024",
      "source_page": 13,
      "text": "Unterliegt eine in einem der Vertragsstaaten ansässige Person",
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        {
          "bbox": [
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          "text": "Unterliegt"
        },
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          "text": "eine"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "einem"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          "text": "Vertragsstaaten"
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          "text": "ansässige"
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          "text": "Person"
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      ]
    },
    {
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      "id": "pdf-013-line-025",
      "source_page": 13,
      "text": "im Fürstentum Liechtenstein in Übereinstimmung mit diesem",
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        {
          "bbox": [
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          ],
          "text": "Fürstentum"
        },
        {
          "bbox": [
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          ],
          "text": "Liechtenstein"
        },
        {
          "bbox": [
            172.00894,
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          "text": "Übereinstimmung"
        },
        {
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          ],
          "text": "mit"
        },
        {
          "bbox": [
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          "text": "diesem"
        }
      ]
    },
    {
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      "id": "pdf-013-line-026",
      "source_page": 13,
      "text": "2. wenn das als entnommen oder veräußert geltende Wirt-",
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        {
          "bbox": [
            317.482278,
            286.4746,
            324.153558,
            293.7706
          ],
          "text": "2."
        },
        {
          "bbox": [
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            349.490918,
            293.7706
          ],
          "text": "wenn"
        },
        {
          "bbox": [
            352.071398,
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            365.108438,
            293.7706
          ],
          "text": "das"
        },
        {
          "bbox": [
            367.689638,
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            377.759878,
            293.7706
          ],
          "text": "als"
        },
        {
          "bbox": [
            380.341078,
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          ],
          "text": "entnommen"
        },
        {
          "bbox": [
            425.609798,
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            444.481878,
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          ],
          "text": "veräußert"
        },
        {
          "bbox": [
            480.531718,
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          ],
          "text": "geltende"
        },
        {
          "bbox": [
            513.976038,
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          ],
          "text": "Wirt-"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-013-line-027",
      "source_page": 13,
      "text": "Abkommen mit ihrem Vermögen oder Teilen hiervon der Ver -",
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        {
          "bbox": [
            63.77998,
            294.29684,
            105.36038,
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          ],
          "text": "Abkommen"
        },
        {
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          ],
          "text": "mit"
        },
        {
          "bbox": [
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          "text": "ihrem"
        },
        {
          "bbox": [
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          ],
          "text": "Vermögen"
        },
        {
          "bbox": [
            186.6611,
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            206.44822,
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          ],
          "text": "Teilen"
        },
        {
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          "text": "hiervon"
        },
        {
          "bbox": [
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          "text": "der"
        },
        {
          "bbox": [
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          "text": "Ver"
        },
        {
          "bbox": [
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          "text": "-"
        }
      ]
    },
    {
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      "id": "pdf-013-line-028",
      "source_page": 13,
      "text": "schaftsgut aus der Besteuerungshoheit des Fürstentums",
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        {
          "bbox": [
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          "text": "schaftsgut"
        },
        {
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            382.576758,
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          ],
          "text": "aus"
        },
        {
          "bbox": [
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            396.392198,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            398.504678,
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            469.961958,
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          "text": "Besteuerungshoheit"
        },
        {
          "bbox": [
            472.075878,
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          "text": "des"
        },
        {
          "bbox": [
            487.227318,
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          "text": "Fürstentums"
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      ]
    },
    {
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      "id": "pdf-013-line-029",
      "source_page": 13,
      "text": "mögenssteuer, so ist die dadurch erfolgende Besteuerung des",
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        {
          "bbox": [
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          "text": "mögenssteuer,"
        },
        {
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          "text": "so"
        },
        {
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          ],
          "text": "ist"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          "text": "dadurch"
        },
        {
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          "text": "erfolgende"
        },
        {
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          "text": "Besteuerung"
        },
        {
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          "text": "des"
        }
      ]
    },
    {
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      "id": "pdf-013-line-030",
      "source_page": 13,
      "text": "Liechtenstein ausscheidet, ausgenommen es ist als Fol -",
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        {
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          "text": "Liechtenstein"
        },
        {
          "bbox": [
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          "text": "ausscheidet,"
        },
        {
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          "text": "ausgenommen"
        },
        {
          "bbox": [
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          ],
          "text": "es"
        },
        {
          "bbox": [
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          ],
          "text": "ist"
        },
        {
          "bbox": [
            505.214038,
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          ],
          "text": "als"
        },
        {
          "bbox": [
            517.811238,
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          ],
          "text": "Fol"
        },
        {
          "bbox": [
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          "text": "-"
        }
      ]
    },
    {
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      "id": "pdf-013-line-031",
      "source_page": 13,
      "text": "Sollertrags dieses Vermögens als Besteuerung des aus diesem",
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        {
          "bbox": [
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          ],
          "text": "Sollertrags"
        },
        {
          "bbox": [
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          ],
          "text": "dieses"
        },
        {
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          ],
          "text": "Vermögens"
        },
        {
          "bbox": [
            173.07454,
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            183.14486,
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          ],
          "text": "als"
        },
        {
          "bbox": [
            185.72374,
            313.43076,
            231.1047,
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          "text": "Besteuerung"
        },
        {
          "bbox": [
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          "text": "des"
        },
        {
          "bbox": [
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          "text": "aus"
        },
        {
          "bbox": [
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          "text": "diesem"
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      ]
    },
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      "id": "pdf-013-line-032",
      "source_page": 13,
      "text": "ge des Ausscheidens aus der Besteuerungshoheit des",
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        {
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          "text": "ge"
        },
        {
          "bbox": [
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          "text": "des"
        },
        {
          "bbox": [
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          "text": "Ausscheidens"
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          "text": "aus"
        },
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          "bbox": [
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          "text": "der"
        },
        {
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          "text": "Besteuerungshoheit"
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        {
          "bbox": [
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          "text": "des"
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      ]
    },
    {
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      "id": "pdf-013-line-033",
      "source_page": 13,
      "text": "oder mit diesem Vermögen erzielten Einkommens anzusehen.",
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        {
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          "text": "oder"
        },
        {
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          "text": "mit"
        },
        {
          "bbox": [
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          ],
          "text": "diesem"
        },
        {
          "bbox": [
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          "text": "Vermögen"
        },
        {
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          "text": "erzielten"
        },
        {
          "bbox": [
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          ],
          "text": "Einkommens"
        },
        {
          "bbox": [
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          "text": "anzusehen."
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      ]
    },
    {
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      "text": "Fürstentums Liechtenstein einer in der Bundesrepublik",
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        {
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          "text": "Fürstentums"
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          "text": "Liechtenstein"
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          "text": "einer"
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        {
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          "text": "in"
        },
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          "bbox": [
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          "text": "der"
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        {
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          "text": "Bundesrepublik"
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    },
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      "text": "Deutschland belegenen Betriebsstätte zuzuordnen, oder",
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          "text": "Deutschland"
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          "text": "belegenen"
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          "text": "Betriebsstätte"
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          "text": "zuzuordnen,"
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      ]
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      "text": "2. Zu Artikel 4 Absatz 1 (Ansässige Person)",
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          "text": "2."
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          "text": "Zu"
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          "text": "Artikel"
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          "text": "4"
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          "text": "Absatz"
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          "text": "1"
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          "text": "(Ansässige"
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          "text": "Person)"
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      ]
    },
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      "text": "3. wenn die stillen Reserven des als entnommen oder ver -",
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        {
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          "text": "3."
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          ],
          "text": "wenn"
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          "text": "die"
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          "text": "stillen"
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          "text": "Reserven"
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          "text": "des"
        },
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          "text": "als"
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          "text": "entnommen"
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          "text": "ver"
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          "text": "-"
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      "text": "a) Ein deutscher Investmentfonds und eine deutsche Invest-",
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          "text": "Ein"
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          "text": "deutscher"
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          "text": "Investmentfonds"
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          "text": "eine"
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      "text": "äußert geltenden Wirtschaftsguts im Fürstentum Liech-",
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        {
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          "text": "äußert"
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          "text": "im"
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          "text": "Fürstentum"
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    {
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      "text": "mentaktiengesellschaft, auf die die Vorschriften des Invest-",
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        {
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          "text": "mentaktiengesellschaft,"
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          "text": "auf"
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          "text": "die"
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          "text": "die"
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          "text": "des"
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          "text": "Invest-"
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      "text": "tenstein aufgedeckt werden oder in entsprechender",
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        {
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          "text": "tenstein"
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          "text": "aufgedeckt"
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          "text": "oder"
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        {
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          "text": "in"
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        {
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          "text": "entsprechender"
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      ]
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      "text": "mentgesetzes anzuwenden sind, gelten als in der Bundes -",
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          "text": "mentgesetzes"
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          "text": "anzuwenden"
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          "text": "gelten"
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          "text": "als"
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          "text": "in"
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          "text": "der"
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          "text": "Bundes"
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      "source_page": 13,
      "text": "Anwendung der Vorschriften des deutschen Steuerrechts",
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          "text": "Anwendung"
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          ],
          "text": "der"
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        {
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          "text": "Vorschriften"
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          "text": "des"
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        {
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          "text": "deutschen"
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        {
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          "text": "Steuerrechts"
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      ]
    },
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      "text": "republik Deutschland ansässig.",
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          "text": "Deutschland"
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      ]
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    {
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      "id": "pdf-013-line-045",
      "source_page": 13,
      "text": "hätten aufgedeckt werden müssen.",
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        {
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          ],
          "text": "hätten"
        },
        {
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          ],
          "text": "aufgedeckt"
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          "text": "werden"
        },
        {
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          "text": "müssen."
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      ]
    },
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      "text": "b) Ein liechtensteinischer Organismus für gemeinsame Anlagen",
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        {
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          "text": "b)"
        },
        {
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          ],
          "text": "Ein"
        },
        {
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          ],
          "text": "liechtensteinischer"
        },
        {
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          ],
          "text": "Organismus"
        },
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          ],
          "text": "für"
        },
        {
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          "text": "gemeinsame"
        },
        {
          "bbox": [
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          "text": "Anlagen"
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      ]
    },
    {
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      "id": "pdf-013-line-047",
      "source_page": 13,
      "text": "Vorstehendes gilt bei Ermittlung des Überschusses der",
      "words": [
        {
          "bbox": [
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          "text": "Vorstehendes"
        },
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          "text": "gilt"
        },
        {
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          "text": "bei"
        },
        {
          "bbox": [
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          "text": "Ermittlung"
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          "text": "des"
        },
        {
          "bbox": [
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          "text": "Überschusses"
        },
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          "text": "der"
        }
      ]
    },
    {
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      "id": "pdf-013-line-048",
      "source_page": 13,
      "text": "in Wertpapieren (OGAW), auf den die Vorschriften des Geset-",
      "words": [
        {
          "bbox": [
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          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "Wertpapieren"
        },
        {
          "bbox": [
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          "text": "(OGAW),"
        },
        {
          "bbox": [
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          ],
          "text": "auf"
        },
        {
          "bbox": [
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          "text": "den"
        },
        {
          "bbox": [
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          "text": "die"
        },
        {
          "bbox": [
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          "text": "Vorschriften"
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        {
          "bbox": [
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          "text": "des"
        },
        {
          "bbox": [
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          "text": "Geset-"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-013-line-049",
      "source_page": 13,
      "text": "Betriebseinnahmen über die Betriebsausgaben gemäß § 4",
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        {
          "bbox": [
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          "text": "Betriebseinnahmen"
        },
        {
          "bbox": [
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          ],
          "text": "über"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Betriebsausgaben"
        },
        {
          "bbox": [
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          ],
          "text": "gemäß"
        },
        {
          "bbox": [
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          ],
          "text": "§"
        },
        {
          "bbox": [
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          ],
          "text": "4"
        }
      ]
    },
    {
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      "id": "pdf-013-line-050",
      "source_page": 13,
      "text": "zes über bestimmte Organismen für gemeinsame Anlagen in",
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        {
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          "text": "zes"
        },
        {
          "bbox": [
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          "text": "über"
        },
        {
          "bbox": [
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          "text": "bestimmte"
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        {
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          "text": "Organismen"
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        {
          "bbox": [
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          "text": "für"
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        {
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          "text": "gemeinsame"
        },
        {
          "bbox": [
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          "text": "Anlagen"
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        {
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          "text": "in"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-013-line-051",
      "source_page": 13,
      "text": "Absatz 3 EStG entsprechend. Wirtschaftsgüter für die ein",
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        {
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          "text": "Absatz"
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          "text": "3"
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        {
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          "text": "EStG"
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        {
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          "text": "entsprechend."
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          ],
          "text": "Wirtschaftsgüter"
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          "bbox": [
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          ],
          "text": "für"
        },
        {
          "bbox": [
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          "text": "die"
        },
        {
          "bbox": [
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          "text": "ein"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-013-line-052",
      "source_page": 13,
      "text": "Wertpapieren (UCITSG) anzuwenden sind, und ein liechten-",
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        {
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          "text": "Wertpapieren"
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          "text": "(UCITSG)"
        },
        {
          "bbox": [
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          "text": "anzuwenden"
        },
        {
          "bbox": [
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          ],
          "text": "sind,"
        },
        {
          "bbox": [
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          "text": "und"
        },
        {
          "bbox": [
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          "text": "ein"
        },
        {
          "bbox": [
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          "text": "liechten-"
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    },
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      "id": "pdf-013-line-053",
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      "text": "Ausgleichsposten gebildet worden ist, sind in ein laufend zu",
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          "text": "gebildet"
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          "text": "worden"
        },
        {
          "bbox": [
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          "text": "ist,"
        },
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          "text": "sind"
        },
        {
          "bbox": [
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          "text": "in"
        },
        {
          "bbox": [
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          "text": "ein"
        },
        {
          "bbox": [
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          "text": "laufend"
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      "text": "steinisches Investmentunternehmen für an dere Werte und",
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        {
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          "text": "steinisches"
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          "text": "Investmentunternehmen"
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          "text": "für"
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          "text": "an"
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          "text": "Werte"
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          "text": "Verzeichnis"
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          "text": "aufzunehmen."
        },
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          "text": "Die"
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          "text": "Person"
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          "text": "hat"
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          "text": "darüber"
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      ]
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      "id": "pdf-013-line-056",
      "source_page": 13,
      "text": "Immobilien, das nach dem Investmentunternehmensgesetz",
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        {
          "bbox": [
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          "text": "Immobilien,"
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          "text": "das"
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          "text": "nach"
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          "text": "dem"
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        {
          "bbox": [
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          "text": "Investmentunternehmensgesetz"
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      "id": "pdf-013-line-057",
      "source_page": 13,
      "text": "hinaus Aufzeichnungen zu führen, aus denen die Bildung und",
      "words": [
        {
          "bbox": [
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          "text": "Aufzeichnungen"
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          "text": "zu"
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          "text": "führen,"
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          "text": "denen"
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          "text": "die"
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          "text": "Bildung"
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          "text": "und"
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      "id": "pdf-013-line-058",
      "source_page": 13,
      "text": "(IUG) errichtet worden ist, gelten als im Fürstentum Liechten-",
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          "text": "(IUG)"
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          "text": "errichtet"
        },
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          ],
          "text": "worden"
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        {
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          "text": "ist,"
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          "text": "gelten"
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          "text": "als"
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          "text": "im"
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          "text": "Fürstentum"
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      "id": "pdf-013-line-059",
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      "text": "Auflösung des Ausgleichspostens hervorgeht. Diese Auf-",
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          "text": "Auflösung"
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          "text": "Ausgleichspostens"
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          "text": "hervorgeht."
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          "bbox": [
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          "text": "Diese"
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          "text": "Auf-"
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      "id": "pdf-013-line-060",
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      "text": "stein ansässig.",
      "words": [
        {
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          ],
          "text": "stein"
        },
        {
          "bbox": [
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          "text": "ansässig."
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      ]
    },
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      "id": "pdf-013-line-061",
      "source_page": 13,
      "text": "zeichnungen sind der Steuererklärung beizufügen.",
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        {
          "bbox": [
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          "text": "zeichnungen"
        },
        {
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          "text": "sind"
        },
        {
          "bbox": [
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          "text": "der"
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          "text": "Steuererklärung"
        },
        {
          "bbox": [
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          "text": "beizufügen."
        }
      ]
    },
    {
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      "id": "pdf-013-line-062",
      "source_page": 13,
      "text": "c) Personen, die (wie z. B. Privatvermögensstrukturen liechten-",
      "words": [
        {
          "bbox": [
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          "text": "c)"
        },
        {
          "bbox": [
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          "text": "Personen,"
        },
        {
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          "text": "die"
        },
        {
          "bbox": [
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          "text": "(wie"
        },
        {
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          "text": "z."
        },
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          "bbox": [
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          ],
          "text": "B."
        },
        {
          "bbox": [
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          ],
          "text": "Privatvermögensstrukturen"
        },
        {
          "bbox": [
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          "text": "liechten-"
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      ]
    },
    {
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      "id": "pdf-013-line-063",
      "source_page": 13,
      "text": "steinischen Rechts) ausschließlich der Mindestertragssteuer",
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        {
          "bbox": [
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          "text": "steinischen"
        },
        {
          "bbox": [
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          ],
          "text": "Rechts)"
        },
        {
          "bbox": [
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          "text": "ausschließlich"
        },
        {
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          "text": "Mindestertragssteuer"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-013-line-064",
      "source_page": 13,
      "text": "Die Person ist verpflichtet, der zuständigen Finanzbehörde",
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        {
          "bbox": [
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          "text": "Die"
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        {
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          "text": "Person"
        },
        {
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          "text": "ist"
        },
        {
          "bbox": [
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          "text": "verpflichtet,"
        },
        {
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          "text": "der"
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        {
          "bbox": [
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          "text": "zuständigen"
        },
        {
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          "text": "Finanzbehörde"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-013-line-065",
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      "text": "in Liechtenstein unterliegen, gelten nicht als im Fürstentum",
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        {
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          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "Liechtenstein"
        },
        {
          "bbox": [
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          "text": "unterliegen,"
        },
        {
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          ],
          "text": "gelten"
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          "text": "nicht"
        },
        {
          "bbox": [
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          ],
          "text": "als"
        },
        {
          "bbox": [
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          "text": "Fürstentum"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-013-line-066",
      "source_page": 13,
      "text": "ein Ereignis im Sinne der vorstehenden Nummern unverzüg-",
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        {
          "bbox": [
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          "text": "ein"
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        {
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          "text": "Ereignis"
        },
        {
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          "text": "im"
        },
        {
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          "text": "Sinne"
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        {
          "bbox": [
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          "text": "der"
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        {
          "bbox": [
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          "text": "vorstehenden"
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          "text": "Nummern"
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        {
          "bbox": [
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          "text": "unverzüg-"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-013-line-067",
      "source_page": 13,
      "text": "Liechtenstein ansässig.",
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        {
          "bbox": [
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          ],
          "text": "Liechtenstein"
        },
        {
          "bbox": [
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          "text": "ansässig."
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      ]
    },
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      "id": "pdf-013-line-068",
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      "text": "lich anzuzeigen. Kommt die Person dieser Anzeigepflicht,",
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          "text": "lich"
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        {
          "bbox": [
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          "text": "anzuzeigen."
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          ],
          "text": "Kommt"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          "text": "Person"
        },
        {
          "bbox": [
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          "text": "dieser"
        },
        {
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          "text": "Anzeigepflicht,"
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      ]
    },
    {
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      "text": "ihren Aufzeichnungspflichten oder ihren sonstigen Mitwir-",
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        {
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          "text": "ihren"
        },
        {
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          "text": "Aufzeichnungspflichten"
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          "text": "oder"
        },
        {
          "bbox": [
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          "text": "ihren"
        },
        {
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          "text": "sonstigen"
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          "text": "Mitwir-"
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      ]
    },
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      "text": "3. Zu Artikel 10 Absatz 2 (Dividenden)",
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          "text": "3."
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          "text": "Zu"
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          "text": "Artikel"
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          "text": "10"
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          "text": "Absatz"
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        {
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          ],
          "text": "2"
        },
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          "text": "(Dividenden)"
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      ]
    },
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      "id": "pdf-013-line-071",
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      "text": "kungspflichten im Sinne des § 90 der deutschen Abgaben-",
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        {
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          "text": "kungspflichten"
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          "text": "im"
        },
        {
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          "text": "Sinne"
        },
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          "bbox": [
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          "text": "§"
        },
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          ],
          "text": "90"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          "text": "deutschen"
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        {
          "bbox": [
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          "text": "Abgaben-"
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      "id": "pdf-013-line-072",
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      "text": "Die Voraussetzung der Mindestdauer der Beteiligung gemäß",
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          "text": "Die"
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        {
          "bbox": [
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          "text": "Voraussetzung"
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          "text": "der"
        },
        {
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          "text": "Mindestdauer"
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          "text": "der"
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        {
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          ],
          "text": "Beteiligung"
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          "text": "gemäß"
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      ]
    },
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      "id": "pdf-013-line-073",
      "source_page": 13,
      "text": "ordnung (AO) nicht nach, ist der Ausgleichsposten dieses",
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        {
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          "text": "ordnung"
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          "text": "(AO)"
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          "text": "nicht"
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        {
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          "text": "nach,"
        },
        {
          "bbox": [
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          "text": "ist"
        },
        {
          "bbox": [
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          "text": "der"
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        {
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          "text": "Ausgleichsposten"
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          "text": "dieses"
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      "id": "pdf-013-line-074",
      "source_page": 13,
      "text": "Artikel 10 Absatz 2 Buchstabe a ist auch dann erfüllt, wenn der",
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          "text": "Artikel"
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          "text": "10"
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          "text": "Absatz"
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          "text": "2"
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        {
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          "text": "Buchstabe"
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          ],
          "text": "a"
        },
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          "text": "ist"
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        {
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          ],
          "text": "auch"
        },
        {
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          ],
          "text": "dann"
        },
        {
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          "text": "erfüllt,"
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          ],
          "text": "wenn"
        },
        {
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          ],
          "text": "der"
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      ]
    },
    {
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      ],
      "id": "pdf-013-line-075",
      "source_page": 13,
      "text": "Wirtschaftsguts gewinnerhöhend aufzulösen.",
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        {
          "bbox": [
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          "text": "Wirtschaftsguts"
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        {
          "bbox": [
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          "text": "gewinnerhöhend"
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        {
          "bbox": [
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          "text": "aufzulösen."
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      ]
    },
    {
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      "id": "pdf-013-line-076",
      "source_page": 13,
      "text": "Beteiligungszeitraum erst nach dem Zeitpunkt der Zahlung der",
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        {
          "bbox": [
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          ],
          "text": "Beteiligungszeitraum"
        },
        {
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          ],
          "text": "erst"
        },
        {
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          ],
          "text": "nach"
        },
        {
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          "text": "dem"
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          "text": "Zeitpunkt"
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          "text": "der"
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          "text": "Zahlung"
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      "text": "b) Für eine im Fürstentum Liechtenstein ansässige Person gilt",
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        {
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          "text": "im"
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          "text": "Fürstentum"
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      "text": "Dividenden vollendet wird; in diesem Fall bleibt die Zulässigkeit",
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          "text": "in"
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          "text": "diesem"
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          "text": "Fall"
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      "text": "Buchstabe a) entsprechend.",
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          "text": "Buchstabe"
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          "text": "entsprechend."
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      "text": "der Vornahme des Steuerabzugs entsprechend Artikel 30 Ab-",
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          "text": "Vornahme"
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          "text": "des"
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          "text": "Steuerabzugs"
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          "text": "entsprechend"
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          "text": "30"
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          "text": "Ab-"
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      "text": "satz 1 unberührt.",
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          "text": "1"
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      "text": "(2) Soweit es bei einer in einem Vertragsstaat ansässigen",
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          "text": "(2)"
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          "text": "Soweit"
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          "text": "es"
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          "text": "bei"
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          "text": "einer"
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          "text": "in"
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          "text": "einem"
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      "text": "Person in Bezug auf Vermögen, das nicht einer im anderen",
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          "text": "Bezug"
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          "text": "Vermögen,"
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          "text": "nicht"
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          "text": "einer"
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      "text": "4. Zu Artikel 13 (Gewinne aus der Veräußerung von Ver -",
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          "text": "13"
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          "text": "(Gewinne"
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          "text": "aus"
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          "text": "der"
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          "text": "Veräußerung"
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          "text": "von"
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          "text": "Ver"
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          "text": "-"
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      "text": "Vertragsstaat belegenen Betriebsstätte im Sinne des Artikels 5",
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          "text": "Vertragsstaat"
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          "text": "belegenen"
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          "text": "im"
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          "text": "Sinne"
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          "text": "des"
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      "text": "mögen)",
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          "text": "mögen)"
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      "text": "dieses Abkommens zuzuordnen ist, allein durch das Inkraft-",
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          "text": "allein"
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          "text": "durch"
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          "text": "das"
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          "text": "Inkraft-"
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      "text": "(1) Soweit es bei einer in einem Vertragsstaat ansässigen Per-",
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          "text": "(1)"
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          "text": "Soweit"
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          "text": "es"
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          "text": "bei"
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          "text": "einer"
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          "text": "in"
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          "text": "einem"
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          "text": "Vertragsstaat"
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          "text": "ansässigen"
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          "text": "Per-"
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      "text": "treten dieses Abkommens zur Anwendung des § 4 Absatz 1",
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          "text": "treten"
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          "text": "dieses"
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          "text": "Abkommens"
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          "text": "zur"
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          "text": "Anwendung"
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          "text": "des"
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          "text": "§"
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          "text": "4"
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          "text": "Absatz"
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          "text": "1"
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      "text": "son in Bezug auf Vermögen, das einer im anderen Vertragsstaat",
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        {
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          "text": "son"
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          "text": "in"
        },
        {
          "bbox": [
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          "text": "Bezug"
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        {
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          "text": "auf"
        },
        {
          "bbox": [
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          "text": "Vermögen,"
        },
        {
          "bbox": [
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          "text": "das"
        },
        {
          "bbox": [
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          "text": "einer"
        },
        {
          "bbox": [
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          "text": "im"
        },
        {
          "bbox": [
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          "text": "anderen"
        },
        {
          "bbox": [
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          "text": "Vertragsstaat"
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      ]
    },
    {
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      "id": "pdf-013-line-091",
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      "text": "Satz 3 EStG oder des § 12 Absatz 1 KStG kommt, wird Folgen-",
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        {
          "bbox": [
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          "text": "Satz"
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        {
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          "text": "3"
        },
        {
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          ],
          "text": "EStG"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          ],
          "text": "§"
        },
        {
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          ],
          "text": "12"
        },
        {
          "bbox": [
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          "text": "Absatz"
        },
        {
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          ],
          "text": "1"
        },
        {
          "bbox": [
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          "text": "KStG"
        },
        {
          "bbox": [
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          ],
          "text": "kommt,"
        },
        {
          "bbox": [
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          ],
          "text": "wird"
        },
        {
          "bbox": [
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          "text": "Folgen-"
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      ]
    },
    {
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      "id": "pdf-013-line-092",
      "source_page": 13,
      "text": "belegenen Betriebsstätte im Sinne des Artikels 5 dieses Ab -",
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        {
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          "text": "belegenen"
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        {
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          ],
          "text": "Betriebsstätte"
        },
        {
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          "text": "Sinne"
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          "text": "Artikels"
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          "text": "5"
        },
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          "text": "dieses"
        },
        {
          "bbox": [
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          ],
          "text": "Ab"
        },
        {
          "bbox": [
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          "text": "-"
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      ]
    },
    {
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      "id": "pdf-013-line-093",
      "source_page": 13,
      "text": "des vereinbart:",
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        {
          "bbox": [
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          ],
          "text": "vereinbart:"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-013-line-094",
      "source_page": 13,
      "text": "kommens zuzuordnen ist, allein durch das Inkrafttreten dieses",
      "words": [
        {
          "bbox": [
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          "text": "kommens"
        },
        {
          "bbox": [
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          "text": "zuzuordnen"
        },
        {
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          ],
          "text": "ist,"
        },
        {
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          ],
          "text": "allein"
        },
        {
          "bbox": [
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          ],
          "text": "durch"
        },
        {
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          "text": "das"
        },
        {
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          "text": "Inkrafttreten"
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          "text": "dieses"
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      ]
    },
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      "id": "pdf-013-line-095",
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      "text": "a) Die hierfür geschuldete Steuer ist zinslos und ohne Sicher-",
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        {
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          "text": "a)"
        },
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          ],
          "text": "Die"
        },
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          "text": "hierfür"
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          "text": "geschuldete"
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          "text": "Steuer"
        },
        {
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          "text": "ist"
        },
        {
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          "text": "zinslos"
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          "text": "und"
        },
        {
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          "text": "ohne"
        },
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          "text": "Sicher-"
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      ]
    },
    {
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      "id": "pdf-013-line-096",
      "source_page": 13,
      "text": "Abkommens zur Anwendung des § 4 Absatz 1 Satz 3 des",
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          "text": "Abkommens"
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          "text": "zur"
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          "text": "Anwendung"
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          "text": "des"
        },
        {
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          "text": "§"
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          "text": "4"
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          "text": "Absatz"
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          "text": "1"
        },
        {
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          "text": "Satz"
        },
        {
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          "text": "3"
        },
        {
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          "text": "des"
        }
      ]
    },
    {
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      "id": "pdf-013-line-097",
      "source_page": 13,
      "text": "heitsleistung zu stunden.",
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        {
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          "text": "heitsleistung"
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          ],
          "text": "zu"
        },
        {
          "bbox": [
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          "text": "stunden."
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      ]
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      "id": "pdf-013-line-098",
      "source_page": 13,
      "text": "deutschen Einkommensteuergesetzes (EStG) oder des § 12",
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        {
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          ],
          "text": "deutschen"
        },
        {
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          ],
          "text": "Einkommensteuergesetzes"
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          "text": "(EStG)"
        },
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          ],
          "text": "oder"
        },
        {
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          ],
          "text": "§"
        },
        {
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          "text": "12"
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      ]
    },
    {
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      "id": "pdf-013-line-099",
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      "text": "Absatz 1 des deutschen Körperschaftsteuergesetzes (KStG)",
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        {
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          "text": "Absatz"
        },
        {
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          ],
          "text": "1"
        },
        {
          "bbox": [
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            114.542716,
            680.2894
          ],
          "text": "des"
        },
        {
          "bbox": [
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          ],
          "text": "deutschen"
        },
        {
          "bbox": [
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            680.2894
          ],
          "text": "Körperschaftsteuergesetzes"
        },
        {
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          "text": "(KStG)"
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      ]
    },
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      "id": "pdf-013-line-100",
      "source_page": 13,
      "text": "Die Stundung ist zu widerrufen,",
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        {
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          "text": "Die"
        },
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          "text": "Stundung"
        },
        {
          "bbox": [
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          ],
          "text": "ist"
        },
        {
          "bbox": [
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          ],
          "text": "zu"
        },
        {
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          "text": "widerrufen,"
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    },
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      "id": "pdf-013-line-101",
      "source_page": 13,
      "text": "kommt, wird Folgendes vereinbart:",
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        {
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          "text": "kommt,"
        },
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          ],
          "text": "wird"
        },
        {
          "bbox": [
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          ],
          "text": "Folgendes"
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          "text": "vereinbart:"
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      ]
    },
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      "id": "pdf-013-line-102",
      "source_page": 13,
      "text": "1. soweit das Vermögen veräußert wird oder nach deut-",
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        {
          "bbox": [
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          "text": "1."
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          "text": "soweit"
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          ],
          "text": "das"
        },
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          "text": "Vermögen"
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          "text": "veräußert"
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          "text": "wird"
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          "text": "oder"
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          "text": "nach"
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          "text": "deut-"
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      ]
    },
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      "id": "pdf-013-line-103",
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      "text": "a) Eine in der Bundesrepublik Deutschland ansässige Person",
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        {
          "bbox": [
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          "text": "a)"
        },
        {
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          ],
          "text": "Eine"
        },
        {
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          ],
          "text": "in"
        },
        {
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "Bundesrepublik"
        },
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          "text": "Deutschland"
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        {
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          "text": "ansässige"
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          "text": "Person"
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      ]
    },
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      "source_page": 13,
      "text": "schem Steuerrecht als veräußert gilt, verdeckt in eine Ge-",
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        {
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          "text": "schem"
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          "text": "Steuerrecht"
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          "text": "als"
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          "text": "veräußert"
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          "text": "gilt,"
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          "text": "verdeckt"
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          "text": "in"
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          "text": "eine"
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          "text": "Ge-"
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      ]
    },
    {
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      "source_page": 13,
      "text": "kann in Höhe des Unterschiedsbetrags zwischen dem Buch-",
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        {
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          "text": "kann"
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          "text": "in"
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          "text": "Höhe"
        },
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          "text": "des"
        },
        {
          "bbox": [
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          "text": "Unterschiedsbetrags"
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          "text": "zwischen"
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          "text": "dem"
        },
        {
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          "text": "Buch-"
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      ]
    },
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      "id": "pdf-013-line-106",
      "source_page": 13,
      "text": "sellschaft im Sinne des § 17 Absatz 1 EStG eingelegt",
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        {
          "bbox": [
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          "text": "sellschaft"
        },
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          "bbox": [
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          "text": "im"
        },
        {
          "bbox": [
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          "text": "Sinne"
        },
        {
          "bbox": [
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          "text": "des"
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        {
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          "text": "§"
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          "text": "17"
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          "text": "Absatz"
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          "text": "1"
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        {
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          "text": "EStG"
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          "text": "eingelegt"
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    },
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      "id": "pdf-013-line-107",
      "source_page": 13,
      "text": "wert und dem gemeinen Wert entsprechend § 6 Absatz 1",
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        {
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          "text": "wert"
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          "text": "und"
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          "text": "dem"
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          "text": "gemeinen"
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          "text": "Wert"
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          "text": "entsprechend"
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          "text": "§"
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          "text": "6"
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          "text": "Absatz"
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          "text": "1"
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      ]
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      "id": "pdf-013-line-108",
      "source_page": 13,
      "text": "oder bei Anteilen an Kapitalgesellschaften einer der Tat-",
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        {
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          "text": "oder"
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          "text": "bei"
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          "text": "Anteilen"
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          "text": "an"
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          "text": "einer"
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          "text": "der"
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      "text": "Nummer 4 Satz 1 zweiter Halbsatz EStG eines Wirtschafts-",
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          "text": "Nummer"
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          "text": "4"
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          "text": "Satz"
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          "text": "1"
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          "text": "zweiter"
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          "text": "Halbsatz"
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          "text": "EStG"
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        {
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          "text": "eines"
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      "text": "bestände des § 17 Absatz 4 EStG erfüllt wird;",
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        {
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          "text": "des"
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          "text": "§"
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          "text": "17"
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          "text": "Absatz"
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          "text": "4"
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          "text": "EStG"
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          "text": "erfüllt"
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      "text": "guts des Anlagevermögens, das einer im Fürstentum Liech-",
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          "text": "guts"
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          "text": "des"
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        {
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          "text": "Anlagevermögens,"
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          "text": "das"
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          "text": "einer"
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          "text": "im"
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          "text": "Fürstentum"
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      "text": "tenstein belegenen Betriebsstätte zuzuordnen ist, auf Antrag",
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          "text": "belegenen"
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          "text": "zuzuordnen"
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          "text": "ist,"
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          "text": "auf"
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      "id": "pdf-013-line-113",
      "source_page": 13,
      "text": "2. soweit das Vermögen auf eine Person übergeht, die nicht",
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          "text": "2."
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          "text": "soweit"
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          "text": "das"
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          "text": "Vermögen"
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          "text": "auf"
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          "text": "eine"
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          "text": "Person"
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          "text": "übergeht,"
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          "text": "die"
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          "text": "nicht"
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      "text": "einen Ausgleichsposten bilden. Der Ausgleichsposten ist für",
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          "text": "einen"
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          "text": "Ausgleichsposten"
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          "text": "bilden."
        },
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          "text": "Der"
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          "text": "Ausgleichsposten"
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          "text": "ist"
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      "text": "in einem der beiden Vertragsstaaten einer mit der deut-",
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        {
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          "text": "in"
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          "text": "einem"
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          "text": "der"
        },
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          "text": "beiden"
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          "text": "Vertragsstaaten"
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          "text": "einer"
        },
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          "text": "mit"
        },
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          "text": "der"
        },
        {
          "bbox": [
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          "text": "deut-"
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      ]
    },
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      "source_page": 13,
      "text": "jedes Wirtschaftsgut getrennt auszuweisen. Das Antragsrecht",
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        {
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          "text": "jedes"
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          "text": "Wirtschaftsgut"
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          "text": "getrennt"
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          "text": "auszuweisen."
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