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      "text": "1475",
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      "text": "Bundesgesetzblatt Jahrgang 2012 Teil II Nr. 38, ausgegeben zu Bonn am 10. Dezember 2012",
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          "text": "38,"
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          "text": "10."
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          "text": "Dezember"
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      "text": "3. soweit in Bezug auf das Vermögen eine Entnahme oder",
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          "text": "das"
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      "text": "5. Zu Artikel 14 und 17 (Einkünfte aus unselbständiger",
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          "text": "Zu"
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          "text": "Artikel"
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          "text": "14"
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          "text": "und"
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          "text": "17"
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          "text": "(Einkünfte"
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          "text": "aus"
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      "text": "ein anderer Vorgang verwirklicht wird, der nach dem",
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          "text": "anderer"
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          "text": "verwirklicht"
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          "text": "wird,"
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          "text": "der"
        },
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          "text": "nach"
        },
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      "text": "Arbeit und Altersbezüge, Renten und Unterhaltszahlungen)",
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          "text": "Arbeit"
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          "text": "und"
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          "text": "Altersbezüge,"
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          "text": "Renten"
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          "text": "und"
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          "text": "Unterhaltszahlungen)"
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      "text": "Recht eines der beiden Vertragsstaaten zum Ansatz des",
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          "text": "eines"
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          "text": "der"
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          "text": "beiden"
        },
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          "text": "Vertragsstaaten"
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          "text": "zum"
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          "text": "Ansatz"
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      "text": "a) Ist einer Abfindung Versorgungscharakter beizumessen, steht",
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          "text": "a)"
        },
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          "text": "Ist"
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          "text": "einer"
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          "text": "Abfindung"
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          "text": "Versorgungscharakter"
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          "text": "beizumessen,"
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      "text": "Teilwerts oder des gemeinen Werts führt;",
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          "text": "oder"
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          "text": "des"
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      "text": "das Besteuerungsrecht entsprechend Artikel 17 des Abkom-",
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          "text": "das"
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          "text": "Besteuerungsrecht"
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          "text": "entsprechend"
        },
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          "text": "Artikel"
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          "text": "17"
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          "text": "des"
        },
        {
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          "text": "Abkom-"
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      "text": "mens dem Ansässigkeitsstaat zu. Dagegen hat der (frühere)",
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          "text": "mens"
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          "text": "dem"
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          "text": "Ansässigkeitsstaat"
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          "text": "zu."
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          "text": "Dagegen"
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          "text": "hat"
        },
        {
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          "text": "der"
        },
        {
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          "text": "(frühere)"
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      ]
    },
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      "id": "pdf-014-line-012",
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      "text": "4. wenn die Person oder ihr Rechtsnachfolger nicht mehr in",
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          "text": "4."
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          "text": "wenn"
        },
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          "text": "die"
        },
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          "text": "Person"
        },
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          "text": "oder"
        },
        {
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          "text": "ihr"
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          "text": "Rechtsnachfolger"
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          "text": "nicht"
        },
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          "text": "mehr"
        },
        {
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          "text": "in"
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      ]
    },
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      "id": "pdf-014-line-013",
      "source_page": 14,
      "text": "Tätigkeitsstaat das Besteuerungsrecht, sofern es sich bei der",
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        {
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          "text": "Tätigkeitsstaat"
        },
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          "text": "das"
        },
        {
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          "text": "Besteuerungsrecht,"
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          "text": "sofern"
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          "text": "es"
        },
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          "text": "sich"
        },
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          "text": "bei"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        }
      ]
    },
    {
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      "id": "pdf-014-line-014",
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      "text": "einem der beiden Vertragsstaaten ansässig ist.",
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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": "ansässig"
        },
        {
          "bbox": [
            245.13252,
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          "text": "ist."
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-014-line-015",
      "source_page": 14,
      "text": "Abfindung um Lohn- oder Gehaltsnachzahlungen oder Tan-",
      "words": [
        {
          "bbox": [
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          "text": "Abfindung"
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        {
          "bbox": [
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          "text": "um"
        },
        {
          "bbox": [
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          ],
          "text": "Lohn-"
        },
        {
          "bbox": [
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          "text": "oder"
        },
        {
          "bbox": [
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          "text": "Gehaltsnachzahlungen"
        },
        {
          "bbox": [
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          "text": "oder"
        },
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          "bbox": [
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          "text": "Tan-"
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      "text": "Ein Umwandlungsvorgang, auf den das deutsche Umwand-",
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        {
          "bbox": [
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          "text": "Ein"
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          "text": "Umwandlungsvorgang,"
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        {
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          ],
          "text": "auf"
        },
        {
          "bbox": [
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          ],
          "text": "den"
        },
        {
          "bbox": [
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          "text": "das"
        },
        {
          "bbox": [
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          "text": "deutsche"
        },
        {
          "bbox": [
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          "text": "Umwand-"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-014-line-017",
      "source_page": 14,
      "text": "tiemen aus dem früheren Arbeitsverhältnis handelt oder die",
      "words": [
        {
          "bbox": [
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          "text": "tiemen"
        },
        {
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          "text": "aus"
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          "text": "dem"
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        {
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          "text": "früheren"
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          "text": "Arbeitsverhältnis"
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          "text": "handelt"
        },
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          "bbox": [
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          "text": "oder"
        },
        {
          "bbox": [
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          "text": "die"
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      ]
    },
    {
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      "id": "pdf-014-line-018",
      "source_page": 14,
      "text": "lungssteuergesetz (UmwStG) vom 7. Dezember 2006 (BGBl. I",
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        {
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          "text": "lungssteuergesetz"
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          "text": "(UmwStG)"
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          "text": "vom"
        },
        {
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          "text": "7."
        },
        {
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          ],
          "text": "Dezember"
        },
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          "text": "2006"
        },
        {
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          "text": "(BGBl."
        },
        {
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          "text": "I"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-014-line-019",
      "source_page": 14,
      "text": "Abfindung allgemein für das vorzeitige Ausscheiden aus dem",
      "words": [
        {
          "bbox": [
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          "text": "Abfindung"
        },
        {
          "bbox": [
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          ],
          "text": "allgemein"
        },
        {
          "bbox": [
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          ],
          "text": "für"
        },
        {
          "bbox": [
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          ],
          "text": "das"
        },
        {
          "bbox": [
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          ],
          "text": "vorzeitige"
        },
        {
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          "text": "Ausscheiden"
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        {
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          "text": "aus"
        },
        {
          "bbox": [
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          "text": "dem"
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      ]
    },
    {
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      "id": "pdf-014-line-020",
      "source_page": 14,
      "text": "S. 2782, 2791) in der jeweils geltenden Fassung anzuwenden",
      "words": [
        {
          "bbox": [
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            83.90524,
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          ],
          "text": "S."
        },
        {
          "bbox": [
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          ],
          "text": "2782,"
        },
        {
          "bbox": [
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          ],
          "text": "2791)"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "jeweils"
        },
        {
          "bbox": [
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          ],
          "text": "geltenden"
        },
        {
          "bbox": [
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          ],
          "text": "Fassung"
        },
        {
          "bbox": [
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          "text": "anzuwenden"
        }
      ]
    },
    {
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      "id": "pdf-014-line-021",
      "source_page": 14,
      "text": "Dienst gewährt wird. Für den Fall, dass der Arbeitnehmer in",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Dienst"
        },
        {
          "bbox": [
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          ],
          "text": "gewährt"
        },
        {
          "bbox": [
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          "text": "wird."
        },
        {
          "bbox": [
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          ],
          "text": "Für"
        },
        {
          "bbox": [
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          ],
          "text": "den"
        },
        {
          "bbox": [
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          ],
          "text": "Fall,"
        },
        {
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          ],
          "text": "dass"
        },
        {
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          "text": "Arbeitnehmer"
        },
        {
          "bbox": [
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          "text": "in"
        }
      ]
    },
    {
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      "id": "pdf-014-line-022",
      "source_page": 14,
      "text": "ist, gilt auf Antrag nicht als Veräußerung im Sinne der",
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        {
          "bbox": [
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          ],
          "text": "ist,"
        },
        {
          "bbox": [
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          ],
          "text": "gilt"
        },
        {
          "bbox": [
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          ],
          "text": "auf"
        },
        {
          "bbox": [
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          ],
          "text": "Antrag"
        },
        {
          "bbox": [
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          ],
          "text": "nicht"
        },
        {
          "bbox": [
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          ],
          "text": "als"
        },
        {
          "bbox": [
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          ],
          "text": "Veräußerung"
        },
        {
          "bbox": [
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          ],
          "text": "Sinne"
        },
        {
          "bbox": [
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          "text": "der"
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      ]
    },
    {
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      "id": "pdf-014-line-023",
      "source_page": 14,
      "text": "der Zeit vor dem Ausscheiden aus dem Dienst auch teils in",
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        {
          "bbox": [
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          "text": "der"
        },
        {
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          ],
          "text": "Zeit"
        },
        {
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          ],
          "text": "vor"
        },
        {
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "Ausscheiden"
        },
        {
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          ],
          "text": "aus"
        },
        {
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          "text": "dem"
        },
        {
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          "text": "Dienst"
        },
        {
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          ],
          "text": "auch"
        },
        {
          "bbox": [
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          ],
          "text": "teils"
        },
        {
          "bbox": [
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          "text": "in"
        }
      ]
    },
    {
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      "id": "pdf-014-line-024",
      "source_page": 14,
      "text": "Nummer 1, wenn der Vorgang für Zwecke des deutschen",
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        {
          "bbox": [
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          "text": "Nummer"
        },
        {
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          "text": "1,"
        },
        {
          "bbox": [
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          ],
          "text": "wenn"
        },
        {
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          ],
          "text": "der"
        },
        {
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          "text": "Vorgang"
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          "text": "für"
        },
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          "text": "Zwecke"
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          "text": "des"
        },
        {
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          "text": "deutschen"
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      ]
    },
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      "id": "pdf-014-line-025",
      "source_page": 14,
      "text": "dem Staat, in dem er ansässig ist, tätig war, ist die Abfindung",
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        {
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          "text": "dem"
        },
        {
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          "text": "Staat,"
        },
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          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "er"
        },
        {
          "bbox": [
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          "text": "ansässig"
        },
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          ],
          "text": "ist,"
        },
        {
          "bbox": [
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          "text": "tätig"
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          "text": "war,"
        },
        {
          "bbox": [
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          ],
          "text": "ist"
        },
        {
          "bbox": [
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          "text": "die"
        },
        {
          "bbox": [
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          "text": "Abfindung"
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      ]
    },
    {
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      "id": "pdf-014-line-026",
      "source_page": 14,
      "text": "Steuerrechts zum Buchwert oder bei im Privatvermögen",
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        {
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          "text": "Steuerrechts"
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          "text": "zum"
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          "text": "Buchwert"
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          "text": "oder"
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          "text": "bei"
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          "text": "im"
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          "text": "Privatvermögen"
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      "id": "pdf-014-line-027",
      "source_page": 14,
      "text": "zeitanteilig entsprechend der Besteuerungszuordnung der",
      "words": [
        {
          "bbox": [
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          "text": "zeitanteilig"
        },
        {
          "bbox": [
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          "text": "entsprechend"
        },
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          "text": "der"
        },
        {
          "bbox": [
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          "text": "Besteuerungszuordnung"
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        {
          "bbox": [
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          "text": "der"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-014-line-028",
      "source_page": 14,
      "text": "befind lichen Anteilen an Kapitalgesellschaften zu den An-",
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        {
          "bbox": [
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          "text": "befind"
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        {
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          "text": "lichen"
        },
        {
          "bbox": [
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          "text": "Anteilen"
        },
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          ],
          "text": "an"
        },
        {
          "bbox": [
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          ],
          "text": "Kapitalgesellschaften"
        },
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          ],
          "text": "zu"
        },
        {
          "bbox": [
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          ],
          "text": "den"
        },
        {
          "bbox": [
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          "text": "An-"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-014-line-029",
      "source_page": 14,
      "text": "Vergütungen aufzuteilen.",
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        {
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          ],
          "text": "Vergütungen"
        },
        {
          "bbox": [
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          "text": "aufzuteilen."
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-014-line-030",
      "source_page": 14,
      "text": "schaffungskosten erfolgt.",
      "words": [
        {
          "bbox": [
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          ],
          "text": "schaffungskosten"
        },
        {
          "bbox": [
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          "text": "erfolgt."
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      ]
    },
    {
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      "id": "pdf-014-line-031",
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      "text": "b) Werden die Abfindungszahlungen aus Anlass der Auflösung",
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        {
          "bbox": [
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          "text": "b)"
        },
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          ],
          "text": "Werden"
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          ],
          "text": "die"
        },
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          ],
          "text": "Abfindungszahlungen"
        },
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          ],
          "text": "aus"
        },
        {
          "bbox": [
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          ],
          "text": "Anlass"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          "text": "Auflösung"
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      ]
    },
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      "id": "pdf-014-line-032",
      "source_page": 14,
      "text": "des Arbeitsverhältnisses, die eine in einem Vertragsstaat",
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        {
          "bbox": [
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          "text": "des"
        },
        {
          "bbox": [
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          ],
          "text": "Arbeitsverhältnisses,"
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          "text": "die"
        },
        {
          "bbox": [
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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": "Vertragsstaat"
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      ]
    },
    {
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      "id": "pdf-014-line-033",
      "source_page": 14,
      "text": "b) Ist bei Anteilen an Kapitalgesellschaften im Fall des Buch -",
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        {
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          "text": "b)"
        },
        {
          "bbox": [
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          ],
          "text": "Ist"
        },
        {
          "bbox": [
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          "text": "bei"
        },
        {
          "bbox": [
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          ],
          "text": "Anteilen"
        },
        {
          "bbox": [
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          ],
          "text": "an"
        },
        {
          "bbox": [
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          "text": "Kapitalgesellschaften"
        },
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          ],
          "text": "Fall"
        },
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          "text": "Buch"
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          "text": "-"
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    },
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      "id": "pdf-014-line-034",
      "source_page": 14,
      "text": "wohnende Person nach Wegzug aus dem Tätigkeitsstaat, von",
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        {
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          "text": "wohnende"
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          "text": "Person"
        },
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          "text": "nach"
        },
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          "text": "Wegzug"
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          "text": "aus"
        },
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          "text": "dem"
        },
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          "text": "Tätigkeitsstaat,"
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          "text": "von"
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      ]
    },
    {
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      "id": "pdf-014-line-035",
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      "text": "staben a) Satz 2 Nummer 1 der Veräußerungsgewinn im Sin-",
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          "text": "staben"
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          "text": "a)"
        },
        {
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          ],
          "text": "Satz"
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        {
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          ],
          "text": "2"
        },
        {
          "bbox": [
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          ],
          "text": "Nummer"
        },
        {
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          ],
          "text": "1"
        },
        {
          "bbox": [
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          "text": "der"
        },
        {
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          "text": "Veräußerungsgewinn"
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        {
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          "text": "im"
        },
        {
          "bbox": [
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          "text": "Sin-"
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      ]
    },
    {
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      "id": "pdf-014-line-036",
      "source_page": 14,
      "text": "ihrem ehemaligen, im anderen Vertragsstaat ansässigem",
      "words": [
        {
          "bbox": [
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          "text": "ihrem"
        },
        {
          "bbox": [
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          ],
          "text": "ehemaligen,"
        },
        {
          "bbox": [
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          ],
          "text": "anderen"
        },
        {
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          ],
          "text": "Vertragsstaat"
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        {
          "bbox": [
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          "text": "ansässigem"
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      ]
    },
    {
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      "id": "pdf-014-line-037",
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      "text": "ne des § 17 Absatz 2 EStG im Zeitpunkt der Beendigung der",
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        {
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          "text": "ne"
        },
        {
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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": "2"
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          "text": "EStG"
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        {
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          ],
          "text": "im"
        },
        {
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          "text": "Zeitpunkt"
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          ],
          "text": "der"
        },
        {
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          "text": "Beendigung"
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          "text": "der"
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      ]
    },
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      "id": "pdf-014-line-038",
      "source_page": 14,
      "text": "Arbeitgeber erhält, nicht im ehemaligen Tätigkeitsstaat",
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        {
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          "text": "Arbeitgeber"
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          "text": "erhält,"
        },
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          ],
          "text": "nicht"
        },
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          "text": "im"
        },
        {
          "bbox": [
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          "text": "ehemaligen"
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          "text": "Tätigkeitsstaat"
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      ]
    },
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      "id": "pdf-014-line-039",
      "source_page": 14,
      "text": "Stundung niedriger als der Gewinn, der sich durch Anwen-",
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        {
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          "text": "Stundung"
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          "text": "niedriger"
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          "text": "als"
        },
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          "text": "der"
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          "text": "Gewinn,"
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          ],
          "text": "der"
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        {
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          "text": "sich"
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          "text": "durch"
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          "text": "Anwen-"
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      "id": "pdf-014-line-040",
      "source_page": 14,
      "text": "besteuert, können diese Abfindungszahlungen im Wohnsitz-",
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        {
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          "text": "besteuert,"
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          "text": "können"
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          "text": "diese"
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        {
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          "text": "Abfindungszahlungen"
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          ],
          "text": "im"
        },
        {
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          ],
          "text": "Wohnsitz-"
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    },
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      "id": "pdf-014-line-041",
      "source_page": 14,
      "text": "dung des § 4 Absatz 1 Satz 3 EStG oder des § 12 Absatz 1",
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          "text": "dung"
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          ],
          "text": "des"
        },
        {
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          "text": "§"
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            124.026097,
            277.24424
          ],
          "text": "4"
        },
        {
          "bbox": [
            126.468977,
            269.94824,
            151.049217,
            277.24424
          ],
          "text": "Absatz"
        },
        {
          "bbox": [
            153.492577,
            269.94824,
            157.940577,
            277.24424
          ],
          "text": "1"
        },
        {
          "bbox": [
            160.383457,
            269.94824,
            176.221457,
            277.24424
          ],
          "text": "Satz"
        },
        {
          "bbox": [
            178.664817,
            269.94824,
            183.112817,
            277.24424
          ],
          "text": "3"
        },
        {
          "bbox": [
            185.555697,
            269.94824,
            204.192177,
            277.24424
          ],
          "text": "EStG"
        },
        {
          "bbox": [
            206.634097,
            269.94824,
            222.926977,
            277.24424
          ],
          "text": "oder"
        },
        {
          "bbox": [
            225.368657,
            269.94824,
            238.405777,
            277.24424
          ],
          "text": "des"
        },
        {
          "bbox": [
            240.849377,
            269.94824,
            245.297377,
            277.24424
          ],
          "text": "§"
        },
        {
          "bbox": [
            247.740257,
            269.94824,
            256.635537,
            277.24424
          ],
          "text": "12"
        },
        {
          "bbox": [
            259.078417,
            269.94824,
            283.658577,
            277.24424
          ],
          "text": "Absatz"
        },
        {
          "bbox": [
            286.102017,
            269.94824,
            290.550017,
            277.24424
          ],
          "text": "1"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-014-line-042",
      "source_page": 14,
      "text": "staat der Person besteuert werden.",
      "words": [
        {
          "bbox": [
            317.476539,
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          ],
          "text": "staat"
        },
        {
          "bbox": [
            337.328059,
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            349.029099,
            285.44504
          ],
          "text": "der"
        },
        {
          "bbox": [
            351.249899,
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            376.092299,
            285.44504
          ],
          "text": "Person"
        },
        {
          "bbox": [
            378.314299,
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          ],
          "text": "besteuert"
        },
        {
          "bbox": [
            414.253739,
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          ],
          "text": "werden."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-014-line-043",
      "source_page": 14,
      "text": "KStG ergibt und wird die Wertminderung bei der Einkom-",
      "words": [
        {
          "bbox": [
            76.534177,
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            95.886737,
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          ],
          "text": "KStG"
        },
        {
          "bbox": [
            98.946737,
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          ],
          "text": "ergibt"
        },
        {
          "bbox": [
            122.894577,
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            136.710977,
            286.8112
          ],
          "text": "und"
        },
        {
          "bbox": [
            139.770817,
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            155.137137,
            286.8112
          ],
          "text": "wird"
        },
        {
          "bbox": [
            158.196977,
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            169.188417,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            172.249057,
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          ],
          "text": "Wertminderung"
        },
        {
          "bbox": [
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          ],
          "text": "bei"
        },
        {
          "bbox": [
            245.389137,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            260.328017,
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          ],
          "text": "Einkom-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-014-line-044",
      "source_page": 14,
      "text": "mens- oder Körperschaftsbesteuerung durch den anderen",
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        {
          "bbox": [
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          ],
          "text": "mens-"
        },
        {
          "bbox": [
            102.300817,
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "Körperschaftsbesteuerung"
        },
        {
          "bbox": [
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          ],
          "text": "durch"
        },
        {
          "bbox": [
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          ],
          "text": "den"
        },
        {
          "bbox": [
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          ],
          "text": "anderen"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-014-line-045",
      "source_page": 14,
      "text": "6. Zu Artikel 16 (Künstler und Sportler)",
      "words": [
        {
          "bbox": [
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          ],
          "text": "6."
        },
        {
          "bbox": [
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            300.72848
          ],
          "text": "Zu"
        },
        {
          "bbox": [
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          ],
          "text": "Artikel"
        },
        {
          "bbox": [
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          ],
          "text": "16"
        },
        {
          "bbox": [
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          ],
          "text": "(Künstler"
        },
        {
          "bbox": [
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          ],
          "text": "und"
        },
        {
          "bbox": [
            419.025179,
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          ],
          "text": "Sportler)"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-014-line-046",
      "source_page": 14,
      "text": "Vertragsstaat nicht berücksichtigt, so ist der Steuerbescheid",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
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          ],
          "text": "nicht"
        },
        {
          "bbox": [
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          ],
          "text": "berücksichtigt,"
        },
        {
          "bbox": [
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          ],
          "text": "so"
        },
        {
          "bbox": [
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          ],
          "text": "ist"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "Steuerbescheid"
        }
      ]
    },
    {
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      "id": "pdf-014-line-047",
      "source_page": 14,
      "text": "insoweit aufzuheben oder zu ändern; § 175 Absatz 1 Satz 2",
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        {
          "bbox": [
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          ],
          "text": "insoweit"
        },
        {
          "bbox": [
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          ],
          "text": "aufzuheben"
        },
        {
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "zu"
        },
        {
          "bbox": [
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          ],
          "text": "ändern;"
        },
        {
          "bbox": [
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          ],
          "text": "§"
        },
        {
          "bbox": [
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          ],
          "text": "175"
        },
        {
          "bbox": [
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          ],
          "text": "Absatz"
        },
        {
          "bbox": [
            260.990977,
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            315.51192
          ],
          "text": "1"
        },
        {
          "bbox": [
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          ],
          "text": "Satz"
        },
        {
          "bbox": [
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          ],
          "text": "2"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-014-line-048",
      "source_page": 14,
      "text": "Zahlungen, die als Vergütung für Rechte zur Live-Übertragung",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Zahlungen,"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "als"
        },
        {
          "bbox": [
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          ],
          "text": "Vergütung"
        },
        {
          "bbox": [
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          ],
          "text": "für"
        },
        {
          "bbox": [
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          ],
          "text": "Rechte"
        },
        {
          "bbox": [
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          ],
          "text": "zur"
        },
        {
          "bbox": [
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          ],
          "text": "Live-Übertragung"
        }
      ]
    },
    {
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      ],
      "id": "pdf-014-line-049",
      "source_page": 14,
      "text": "AO gilt entsprechend. Dies gilt nur, soweit die Person nach-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "AO"
        },
        {
          "bbox": [
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          ],
          "text": "gilt"
        },
        {
          "bbox": [
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          ],
          "text": "entsprechend."
        },
        {
          "bbox": [
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          ],
          "text": "Dies"
        },
        {
          "bbox": [
            174.933297,
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          ],
          "text": "gilt"
        },
        {
          "bbox": [
            188.008657,
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          ],
          "text": "nur,"
        },
        {
          "bbox": [
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          ],
          "text": "soweit"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Person"
        },
        {
          "bbox": [
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          ],
          "text": "nach-"
        }
      ]
    },
    {
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      ],
      "id": "pdf-014-line-050",
      "source_page": 14,
      "text": "einer Veranstaltung geleistet werden, sind Einkünfte des auf -",
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        {
          "bbox": [
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          ],
          "text": "einer"
        },
        {
          "bbox": [
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          ],
          "text": "Veranstaltung"
        },
        {
          "bbox": [
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          ],
          "text": "geleistet"
        },
        {
          "bbox": [
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          ],
          "text": "werden,"
        },
        {
          "bbox": [
            444.946779,
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          ],
          "text": "sind"
        },
        {
          "bbox": [
            463.398779,
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          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
            500.568779,
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          ],
          "text": "des"
        },
        {
          "bbox": [
            517.004299,
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          ],
          "text": "auf"
        },
        {
          "bbox": [
            528.380642,
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            531.492642,
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          ],
          "text": "-"
        }
      ]
    },
    {
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      ],
      "id": "pdf-014-line-051",
      "source_page": 14,
      "text": "weist, dass die Wertminderung betrieblich veranlasst ist und",
      "words": [
        {
          "bbox": [
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          ],
          "text": "weist,"
        },
        {
          "bbox": [
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            116.586257,
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          ],
          "text": "dass"
        },
        {
          "bbox": [
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            129.539857,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            131.678737,
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            186.638017,
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          ],
          "text": "Wertminderung"
        },
        {
          "bbox": [
            188.777777,
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          ],
          "text": "betrieblich"
        },
        {
          "bbox": [
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            264.338177,
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          ],
          "text": "veranlasst"
        },
        {
          "bbox": [
            266.477697,
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          ],
          "text": "ist"
        },
        {
          "bbox": [
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          ],
          "text": "und"
        }
      ]
    },
    {
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      ],
      "id": "pdf-014-line-052",
      "source_page": 14,
      "text": "tretenden oder ausübenden Sportlers oder Künstlers gemäß Ar-",
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        {
          "bbox": [
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          ],
          "text": "tretenden"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            359.216882,
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            403.375682,
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          ],
          "text": "ausübenden"
        },
        {
          "bbox": [
            405.487362,
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          ],
          "text": "Sportlers"
        },
        {
          "bbox": [
            440.070322,
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            458.473602,
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            491.858322,
            335.40176
          ],
          "text": "Künstlers"
        },
        {
          "bbox": [
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            518.422562,
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          ],
          "text": "gemäß"
        },
        {
          "bbox": [
            520.534322,
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          ],
          "text": "Ar-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-014-line-053",
      "source_page": 14,
      "text": "nicht auf eine gesellschaftsrechtliche Maßnahme, insbe -",
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        {
          "bbox": [
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            94.374817,
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          ],
          "text": "nicht"
        },
        {
          "bbox": [
            98.527697,
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            109.815857,
            344.21272
          ],
          "text": "auf"
        },
        {
          "bbox": [
            113.968337,
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            129.048817,
            344.21272
          ],
          "text": "eine"
        },
        {
          "bbox": [
            133.201137,
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            344.21272
          ],
          "text": "gesellschaftsrechtliche"
        },
        {
          "bbox": [
            220.630097,
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            263.581377,
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          ],
          "text": "Maßnahme,"
        },
        {
          "bbox": [
            267.733377,
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            287.349937,
            344.21272
          ],
          "text": "insbe"
        },
        {
          "bbox": [
            287.438345,
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            290.550345,
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          ],
          "text": "-"
        }
      ]
    },
    {
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      ],
      "id": "pdf-014-line-054",
      "source_page": 14,
      "text": "tikel 17 Absatz 1. Diese Einkünfte können im Fall von Zahlungen,",
      "words": [
        {
          "bbox": [
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          "text": "tikel"
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          "text": "17"
        },
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          "text": "Absatz"
        },
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          "text": "1."
        },
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          ],
          "text": "Diese"
        },
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          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
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          "text": "können"
        },
        {
          "bbox": [
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          ],
          "text": "Fall"
        },
        {
          "bbox": [
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          "text": "von"
        },
        {
          "bbox": [
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          "text": "Zahlungen,"
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      ]
    },
    {
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      "source_page": 14,
      "text": "sondere eine Gewinnausschüttung, zurückzuführen ist. Die",
      "words": [
        {
          "bbox": [
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          "text": "sondere"
        },
        {
          "bbox": [
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          ],
          "text": "eine"
        },
        {
          "bbox": [
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          "text": "Gewinnausschüttung,"
        },
        {
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          "text": "zurückzuführen"
        },
        {
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          "text": "ist."
        },
        {
          "bbox": [
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          "text": "Die"
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      ]
    },
    {
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      "id": "pdf-014-line-056",
      "source_page": 14,
      "text": "die an eine dritte Seite im Zusammenhang mit einer wirtschaft -",
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        {
          "bbox": [
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          "text": "die"
        },
        {
          "bbox": [
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          "text": "an"
        },
        {
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          "text": "eine"
        },
        {
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          "text": "dritte"
        },
        {
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          "text": "Seite"
        },
        {
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          "text": "im"
        },
        {
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          "text": "Zusammenhang"
        },
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          "text": "mit"
        },
        {
          "bbox": [
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          ],
          "text": "einer"
        },
        {
          "bbox": [
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          "text": "wirtschaft"
        },
        {
          "bbox": [
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          "text": "-"
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      ]
    },
    {
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      "id": "pdf-014-line-057",
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      "text": "Wertminderung ist höchstens im Umfang des Gewinns durch",
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        {
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          "text": "Wertminderung"
        },
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          "bbox": [
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          "text": "ist"
        },
        {
          "bbox": [
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          "text": "höchstens"
        },
        {
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          "text": "im"
        },
        {
          "bbox": [
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          "text": "Umfang"
        },
        {
          "bbox": [
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          ],
          "text": "des"
        },
        {
          "bbox": [
            237.392505,
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          "text": "Gewinns"
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          "text": "durch"
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    },
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      "id": "pdf-014-line-058",
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      "text": "lichen Verwertung von Live-Übertragungsrechten erfolgen, in",
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        {
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          "text": "lichen"
        },
        {
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          "text": "Verwertung"
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          "text": "von"
        },
        {
          "bbox": [
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          "text": "Live-Übertragungsrechten"
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        {
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          "text": "erfolgen,"
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        {
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          "text": "in"
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    },
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      "text": "Anwendung des § 4 Absatz 1 Satz 3 EStG oder des § 12 Ab-",
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          "text": "Anwendung"
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          "text": "des"
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        {
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          "text": "§"
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          "text": "4"
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          "text": "Absatz"
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        {
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          "text": "1"
        },
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          "text": "Satz"
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          "text": "3"
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          "text": "EStG"
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          "text": "oder"
        },
        {
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          "text": "des"
        },
        {
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          "text": "§"
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          "text": "12"
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          "text": "Ab-"
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      "id": "pdf-014-line-060",
      "source_page": 14,
      "text": "Übereinstimmung mit Artikel 17 Absatz 2 besteuert werden.",
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        {
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          "text": "Artikel"
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          "text": "17"
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          "text": "Absatz"
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          "text": "2"
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          "text": "besteuert"
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      "id": "pdf-014-line-061",
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      "text": "satz 1 KStG zu berücksichtigen. Ist die Wertminderung auf",
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          "text": "satz"
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          "text": "1"
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          "text": "KStG"
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          "text": "zu"
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        {
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          "text": "berücksichtigen."
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          "text": "Ist"
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          "text": "die"
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          "text": "Wertminderung"
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      "id": "pdf-014-line-062",
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      "text": "7. Zu Artikel 21 Absatz 2 (Andere Einkünfte)",
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          "text": "7."
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          "text": "Zu"
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          "text": "Artikel"
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          "text": "21"
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          "text": "Absatz"
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          "text": "2"
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          "text": "(Andere"
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      "id": "pdf-014-line-063",
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      "text": "eine Gewinnausschüttung zurückzuführen und wird sie bei",
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          "text": "eine"
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          "text": "Gewinnausschüttung"
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          "text": "zurückzuführen"
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          "text": "und"
        },
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          "bbox": [
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          "text": "wird"
        },
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          "text": "sie"
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          "text": "bei"
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    },
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      "id": "pdf-014-line-064",
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      "text": "der Einkommens- oder Körperschaftsbesteuerung nicht",
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        {
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          "text": "der"
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          "text": "Einkommens-"
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          "text": "oder"
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          "text": "Körperschaftsbesteuerung"
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          "text": "nicht"
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      "id": "pdf-014-line-065",
      "source_page": 14,
      "text": "Wenn der Empfänger und der Schuldner einer Dividende in der",
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        {
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          "text": "Wenn"
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          "text": "der"
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          "text": "Empfänger"
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          "text": "und"
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          "text": "der"
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          "text": "Schuldner"
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          "text": "einer"
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          "text": "Dividende"
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          "text": "in"
        },
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          "bbox": [
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          "text": "der"
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      "id": "pdf-014-line-066",
      "source_page": 14,
      "text": "berücksichtigt, ist die auf diese Gewinnausschüttung erho-",
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        {
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          "text": "berücksichtigt,"
        },
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          "text": "ist"
        },
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          "text": "die"
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          "text": "auf"
        },
        {
          "bbox": [
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          "text": "diese"
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            268.649385,
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          ],
          "text": "Gewinnausschüttung"
        },
        {
          "bbox": [
            271.341625,
            403.8852,
            290.550585,
            411.1812
          ],
          "text": "erho-"
        }
      ]
    },
    {
      "bbox": [
        304.71987,
        406.76328,
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      ],
      "id": "pdf-014-line-067",
      "source_page": 14,
      "text": "Bundesrepublik Deutschland ansässig sind und die Dividende",
      "words": [
        {
          "bbox": [
            304.71987,
            406.76328,
            361.46811,
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          ],
          "text": "Bundesrepublik"
        },
        {
          "bbox": [
            364.20219,
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            409.78419,
            414.05928
          ],
          "text": "Deutschland"
        },
        {
          "bbox": [
            412.51811,
            406.76328,
            444.40235,
            414.05928
          ],
          "text": "ansässig"
        },
        {
          "bbox": [
            447.13787,
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            462.31011,
            414.05928
          ],
          "text": "sind"
        },
        {
          "bbox": [
            465.04403,
            406.76328,
            478.81971,
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          ],
          "text": "und"
        },
        {
          "bbox": [
            481.55363,
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            492.50427,
            414.05928
          ],
          "text": "die"
        },
        {
          "bbox": [
            495.23899,
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          ],
          "text": "Dividende"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-014-line-068",
      "source_page": 14,
      "text": "bene und keinem Ermäßigungsanspruch mehr unterliegende",
      "words": [
        {
          "bbox": [
            76.535065,
            413.45208,
            94.304665,
            420.74808
          ],
          "text": "bene"
        },
        {
          "bbox": [
            96.300345,
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            109.931705,
            420.74808
          ],
          "text": "und"
        },
        {
          "bbox": [
            111.926745,
            413.45208,
            137.662345,
            420.74808
          ],
          "text": "keinem"
        },
        {
          "bbox": [
            139.657465,
            413.45208,
            219.896105,
            420.74808
          ],
          "text": "Ermäßigungsanspruch"
        },
        {
          "bbox": [
            221.892185,
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            420.74808
          ],
          "text": "mehr"
        },
        {
          "bbox": [
            242.104745,
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            420.74808
          ],
          "text": "unterliegende"
        }
      ]
    },
    {
      "bbox": [
        304.72051,
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      ],
      "id": "pdf-014-line-069",
      "source_page": 14,
      "text": "einer Betriebsstätte zuzurechnen ist, die der Empfänger der",
      "words": [
        {
          "bbox": [
            304.72051,
            416.33016,
            322.55283,
            423.62616
          ],
          "text": "einer"
        },
        {
          "bbox": [
            326.32347,
            416.33016,
            377.29947,
            423.62616
          ],
          "text": "Betriebsstätte"
        },
        {
          "bbox": [
            381.07091,
            416.33016,
            427.27939,
            423.62616
          ],
          "text": "zuzurechnen"
        },
        {
          "bbox": [
            431.05107,
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            441.83683,
            423.62616
          ],
          "text": "ist,"
        },
        {
          "bbox": [
            445.60795,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            460.37083,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            476.02051,
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          ],
          "text": "Empfänger"
        },
        {
          "bbox": [
            519.61395,
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          ],
          "text": "der"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-014-line-070",
      "source_page": 14,
      "text": "inländische Kapitalertragsteuer auf die durch Anwendung des",
      "words": [
        {
          "bbox": [
            76.534585,
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          ],
          "text": "inländische"
        },
        {
          "bbox": [
            117.965545,
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          ],
          "text": "Kapitalertragsteuer"
        },
        {
          "bbox": [
            186.203225,
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            197.156265,
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          ],
          "text": "auf"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "durch"
        },
        {
          "bbox": [
            233.711145,
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          "text": "Anwendung"
        },
        {
          "bbox": [
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          "text": "des"
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      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-014-line-071",
      "source_page": 14,
      "text": "Dividende in dem Fürstentum Liechtenstein hat, kann die",
      "words": [
        {
          "bbox": [
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            425.89704,
            341.13635,
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          ],
          "text": "Dividende"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "Fürstentum"
        },
        {
          "bbox": [
            425.21587,
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          ],
          "text": "Liechtenstein"
        },
        {
          "bbox": [
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          ],
          "text": "hat,"
        },
        {
          "bbox": [
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          ],
          "text": "kann"
        },
        {
          "bbox": [
            520.50059,
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          ],
          "text": "die"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-014-line-072",
      "source_page": 14,
      "text": "§ 4 Absatz 1 Satz 3 EStG oder des § 12 Absatz 1 KStG",
      "words": [
        {
          "bbox": [
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          ],
          "text": "§"
        },
        {
          "bbox": [
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          ],
          "text": "4"
        },
        {
          "bbox": [
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          ],
          "text": "Absatz"
        },
        {
          "bbox": [
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            125.095305,
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          ],
          "text": "1"
        },
        {
          "bbox": [
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          ],
          "text": "Satz"
        },
        {
          "bbox": [
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          ],
          "text": "3"
        },
        {
          "bbox": [
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          ],
          "text": "EStG"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            198.093785,
            432.58592,
            211.308825,
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          ],
          "text": "des"
        },
        {
          "bbox": [
            214.706425,
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          ],
          "text": "§"
        },
        {
          "bbox": [
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          ],
          "text": "12"
        },
        {
          "bbox": [
            234.932025,
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          ],
          "text": "Absatz"
        },
        {
          "bbox": [
            263.354425,
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          ],
          "text": "1"
        },
        {
          "bbox": [
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          ],
          "text": "KStG"
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      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-014-line-073",
      "source_page": 14,
      "text": "Bundesrepublik Deutschland die Dividende zu den in Artikel 10",
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        {
          "bbox": [
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            360.57723,
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          ],
          "text": "Bundesrepublik"
        },
        {
          "bbox": [
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          ],
          "text": "Deutschland"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Dividende"
        },
        {
          "bbox": [
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          ],
          "text": "zu"
        },
        {
          "bbox": [
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          ],
          "text": "den"
        },
        {
          "bbox": [
            488.94403,
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "Artikel"
        },
        {
          "bbox": [
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          ],
          "text": "10"
        }
      ]
    },
    {
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      ],
      "id": "pdf-014-line-074",
      "source_page": 14,
      "text": "geschuldete Steuer anzurechnen.",
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        {
          "bbox": [
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            120.141385,
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          ],
          "text": "geschuldete"
        },
        {
          "bbox": [
            122.362985,
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            145.644185,
            449.44888
          ],
          "text": "Steuer"
        },
        {
          "bbox": [
            147.864985,
            442.15288,
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            449.44888
          ],
          "text": "anzurechnen."
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      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-014-line-075",
      "source_page": 14,
      "text": "Absatz 2 vorgesehenen Sätzen besteuern. Wenn der Empfänger",
      "words": [
        {
          "bbox": [
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            329.29995,
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          ],
          "text": "Absatz"
        },
        {
          "bbox": [
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          ],
          "text": "2"
        },
        {
          "bbox": [
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          ],
          "text": "vorgesehenen"
        },
        {
          "bbox": [
            389.98971,
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          ],
          "text": "Sätzen"
        },
        {
          "bbox": [
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          ],
          "text": "besteuern."
        },
        {
          "bbox": [
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          ],
          "text": "Wenn"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "Empfänger"
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      ]
    },
    {
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      ],
      "id": "pdf-014-line-076",
      "source_page": 14,
      "text": "und der Schuldner von Einkünften im Sinne des Artikels 11 Ab-",
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        {
          "bbox": [
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          ],
          "text": "und"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "Schuldner"
        },
        {
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          ],
          "text": "von"
        },
        {
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          ],
          "text": "Einkünften"
        },
        {
          "bbox": [
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          ],
          "text": "Sinne"
        },
        {
          "bbox": [
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          ],
          "text": "Artikels"
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        {
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          ],
          "text": "11"
        },
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          ],
          "text": "Ab-"
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      ]
    },
    {
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      "id": "pdf-014-line-077",
      "source_page": 14,
      "text": "c) Die Person oder ihr Gesamtrechtsnachfolger hat dem Finanz-",
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        {
          "bbox": [
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          ],
          "text": "c)"
        },
        {
          "bbox": [
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          ],
          "text": "Die"
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          ],
          "text": "Person"
        },
        {
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "ihr"
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        {
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          ],
          "text": "Gesamtrechtsnachfolger"
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        {
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          ],
          "text": "hat"
        },
        {
          "bbox": [
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "Finanz-"
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      ]
    },
    {
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      ],
      "id": "pdf-014-line-078",
      "source_page": 14,
      "text": "satz 2 in der Bundesrepublik Deutschland ansässig sind und die",
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        {
          "bbox": [
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          ],
          "text": "satz"
        },
        {
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          ],
          "text": "2"
        },
        {
          "bbox": [
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            334.08395,
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "Bundesrepublik"
        },
        {
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          ],
          "text": "Deutschland"
        },
        {
          "bbox": [
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          ],
          "text": "ansässig"
        },
        {
          "bbox": [
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          ],
          "text": "sind"
        },
        {
          "bbox": [
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          ],
          "text": "und"
        },
        {
          "bbox": [
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          ],
          "text": "die"
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      ]
    },
    {
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      "id": "pdf-014-line-079",
      "source_page": 14,
      "text": "amt, das im Zeitpunkt des Inkrafttretens dieses Abkommens",
      "words": [
        {
          "bbox": [
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            92.394825,
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          ],
          "text": "amt,"
        },
        {
          "bbox": [
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            107.575785,
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          ],
          "text": "das"
        },
        {
          "bbox": [
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            118.320265,
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          ],
          "text": "im"
        },
        {
          "bbox": [
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            154.054105,
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          ],
          "text": "Zeitpunkt"
        },
        {
          "bbox": [
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          ],
          "text": "des"
        },
        {
          "bbox": [
            171.380985,
            468.82888,
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          ],
          "text": "Inkrafttretens"
        },
        {
          "bbox": [
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          "text": "dieses"
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        {
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          "text": "Abkommens"
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      ]
    },
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      "source_page": 14,
      "text": "Einkünfte einer Betriebsstätte zuzurechnen sind, die der Emp-",
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        {
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          "text": "einer"
        },
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          "text": "Betriebsstätte"
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          "text": "zuzurechnen"
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          "bbox": [
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          "text": "sind,"
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        {
          "bbox": [
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          "text": "die"
        },
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          "bbox": [
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          "text": "der"
        },
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          "bbox": [
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          "text": "Emp-"
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      ]
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      "source_page": 14,
      "text": "nach § 19 AO zuständig ist, nach amtlich vorgeschriebenem",
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          "bbox": [
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          "text": "nach"
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          "text": "§"
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          "text": "19"
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          "text": "AO"
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          "text": "zuständig"
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          "text": "ist,"
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          "text": "nach"
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          "text": "amtlich"
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          "text": "vorgeschriebenem"
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    },
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      "id": "pdf-014-line-082",
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      "text": "fänger der Einkünfte in dem Fürstentum Liechtenstein hat, kann",
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        {
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          "text": "fänger"
        },
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          "text": "der"
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          "text": "Einkünfte"
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          "text": "in"
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          "text": "dem"
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          "text": "Fürstentum"
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          "text": "Liechtenstein"
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          "text": "hat,"
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          "bbox": [
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          "text": "kann"
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      ]
    },
    {
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      "id": "pdf-014-line-083",
      "source_page": 14,
      "text": "Vordruck die Verwirklichung eines der Tatbestände des Buch-",
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        {
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          "text": "die"
        },
        {
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          "text": "Verwirklichung"
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          "bbox": [
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          "text": "eines"
        },
        {
          "bbox": [
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          "text": "der"
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          "text": "Tatbestände"
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          "text": "des"
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          "text": "Buch-"
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      "id": "pdf-014-line-084",
      "source_page": 14,
      "text": "die Bundesrepublik Deutschland die Einkünfte besteuern.",
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        {
          "bbox": [
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          "text": "die"
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          "text": "Bundesrepublik"
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          "text": "Deutschland"
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
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          "text": "besteuern."
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      ]
    },
    {
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      "id": "pdf-014-line-085",
      "source_page": 14,
      "text": "staben a) Satz 2 mitzuteilen. Die Mitteilung ist innerhalb eines",
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        {
          "bbox": [
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          "text": "staben"
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          "text": "a)"
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          "text": "Satz"
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          "text": "2"
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          "text": "mitzuteilen."
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          "text": "Die"
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          "text": "Mitteilung"
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          "text": "ist"
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          "text": "innerhalb"
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          "text": "eines"
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      "id": "pdf-014-line-086",
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      "text": "Monats nach dem meldepflichtigen Ereignis zu erstatten; sie",
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          "text": "Monats"
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          "text": "nach"
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          "text": "dem"
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        {
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          "text": "meldepflichtigen"
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          "text": "Ereignis"
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          "text": "zu"
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          "text": "erstatten;"
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          "text": "sie"
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      "text": "8. Zu Artikel 24 (Gleichbehandlung)",
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          "text": "8."
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          "text": "Zu"
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          "text": "Artikel"
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          "text": "24"
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          "text": "(Gleichbehandlung)"
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      "text": "ist von der Person eigenhändig zu unterschreiben. In den",
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          "text": "ist"
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          "text": "von"
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          "text": "der"
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          "text": "Person"
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          "text": "eigenhändig"
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          "text": "zu"
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          "text": "unterschreiben."
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          "text": "In"
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          "text": "den"
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      "id": "pdf-014-line-089",
      "source_page": 14,
      "text": "Artikel 24 Absatz 5 ist nicht so auszulegen, als verpflichte er",
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          "text": "24"
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          "text": "Absatz"
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          "text": "5"
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          "text": "ist"
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        {
          "bbox": [
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          "text": "nicht"
        },
        {
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          "text": "so"
        },
        {
          "bbox": [
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          "text": "auszulegen,"
        },
        {
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          ],
          "text": "als"
        },
        {
          "bbox": [
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          "text": "verpflichte"
        },
        {
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          "text": "er"
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      "id": "pdf-014-line-090",
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      "text": "Fällen des Buchstaben a) Satz 2 Nummer 1 und 2 ist der",
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        {
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          "text": "Fällen"
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          "text": "des"
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          "text": "Buchstaben"
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          "text": "a)"
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          "text": "Satz"
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          "text": "2"
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          "text": "Nummer"
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          "text": "1"
        },
        {
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          "text": "und"
        },
        {
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          ],
          "text": "2"
        },
        {
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          ],
          "text": "ist"
        },
        {
          "bbox": [
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          ],
          "text": "der"
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      ]
    },
    {
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      "id": "pdf-014-line-091",
      "source_page": 14,
      "text": "einen Vertragsstaat, die grenzüberschreitende Konsolidierung",
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        {
          "bbox": [
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          "text": "einen"
        },
        {
          "bbox": [
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          ],
          "text": "Vertragsstaat,"
        },
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          "bbox": [
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          "text": "die"
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        {
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          "text": "grenzüberschreitende"
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          "text": "Konsolidierung"
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      ]
    },
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      "id": "pdf-014-line-092",
      "source_page": 14,
      "text": "Mitteilung ein schriftlicher Nachweis über das Rechts -",
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        {
          "bbox": [
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          "text": "Mitteilung"
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          "text": "ein"
        },
        {
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          "text": "schriftlicher"
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        {
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          "text": "Nachweis"
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          ],
          "text": "über"
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      "text": "von Einkünften oder vergleichbare Vergünstigungen zuzulassen.",
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          "text": "vergleichbare"
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          "text": "Vergünstigungen"
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      "text": "geschäft beizufügen. Die Person hat dem nach Satz 1 zu-",
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          "text": "nach"
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          "text": "1"
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      "text": "ständigen Finanzamt jährlich bis zum Ablauf des 31. Januar",
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          "text": "Finanzamt"
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          "text": "jährlich"
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          "text": "31."
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          "text": "Januar"
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      "text": "9. Zu Artikel 26 (Informationsaustausch)",
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          "text": "9."
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          "text": "Zu"
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          "text": "Artikel"
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          "text": "26"
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          "text": "(Informationsaustausch)"
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      "text": "schriftlich seine am 31. Dezember des vorangegangenen",
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          "text": "seine"
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          "text": "am"
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          "text": "31."
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          "text": "Dezember"
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          "text": "des"
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      "text": "a) Für die Durchführung des Informationsaustausches ein-",
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          "text": "Für"
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          "text": "die"
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          "text": "Durchführung"
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          "text": "des"
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          "text": "Informationsaustausches"
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          "text": "geltende"
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          "text": "und"
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          "text": "zu"
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          "text": "bestä"
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          "text": "übermittelten"
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          "text": "Daten"
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          "text": "und"
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          "text": "tigen,"
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          "text": "das"
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          "text": "ihr"
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          "text": "oder"
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          "text": "im"
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          "text": "Fall"
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          "text": "der"
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        {
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          "text": "unentgeltlichen"
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      "source_page": 14,
      "text": "Datenschutzes sind die Bestimmungen des Abkommens vom",
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          "text": "Datenschutzes"
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          "text": "sind"
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        {
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          "text": "die"
        },
        {
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          "text": "Bestimmungen"
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        {
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          "text": "des"
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          "text": "Abkommens"
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      "id": "pdf-014-line-103",
      "source_page": 14,
      "text": "Rechtsnachfolge unter Lebenden ihrem Rechtsnachfolger",
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        {
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          "text": "Rechtsnachfolge"
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        {
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          "text": "unter"
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        {
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          "text": "Lebenden"
        },
        {
          "bbox": [
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          "text": "ihrem"
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        {
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          "text": "Rechtsnachfolger"
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      "id": "pdf-014-line-104",
      "source_page": 14,
      "text": "2. September 2009 zwischen der Regierung der Bundes -",
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        {
          "bbox": [
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          "text": "2."
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        {
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          "text": "September"
        },
        {
          "bbox": [
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          "text": "2009"
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          "text": "zwischen"
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          "text": "der"
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          "text": "Regierung"
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          "text": "der"
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          "text": "Bundes"
        },
        {
          "bbox": [
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          "text": "-"
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      "text": "weiterhin zuzurechnen sind. Die Stundung nach Buchstabe a)",
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        {
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          "text": "weiterhin"
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          "text": "zuzurechnen"
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          "text": "sind."
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        {
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          "text": "Die"
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          "text": "Stundung"
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          "text": "nach"
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          "text": "Buchstabe"
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      "text": "republik Deutschland und der Regierung des Fürstentums",
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          "text": "republik"
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          "text": "und"
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        {
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          "text": "Regierung"
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          "text": "des"
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      "text": "Satz 1 kann widerrufen werden, wenn die Person ihre Mitwir-",
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          "text": "1"
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          "text": "kann"
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          "text": "widerrufen"
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          "text": "werden,"
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          "text": "wenn"
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          "text": "Person"
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      "text": "Liechtenstein über den Informationsaustausch in Steuer -",
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          "text": "Liechtenstein"
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        {
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          "text": "über"
        },
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          "text": "den"
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        {
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          "text": "Informationsaustausch"
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        {
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        {
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          "text": "Steuer"
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        {
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    },
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      "id": "pdf-014-line-109",
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      "text": "kungspflicht nach Satz 4 nicht erfüllt.",
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          "text": "kungspflicht"
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        {
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          "text": "nach"
        },
        {
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          "text": "Satz"
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        {
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          "text": "4"
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        {
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          "text": "nicht"
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        {
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    },
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      "id": "pdf-014-line-110",
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      "text": "sachen einschließlich des jenem Abkommen beigefügten",
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          "text": "sachen"
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          "text": "einschließlich"
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          "text": "des"
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          "text": "jenem"
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          "text": "Abkommen"
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          "text": "beigefügten"
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      ]
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      "text": "(3) In den Fällen des Absatz 1 Buchstabe a) ist die deutsche",
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          ],
          "text": "In"
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          "text": "den"
        },
        {
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          "text": "Fällen"
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          "text": "des"
        },
        {
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          "text": "Absatz"
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          "text": "1"
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          "text": "Buchstabe"
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          "text": "a)"
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        {
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          "text": "ist"
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          "text": "die"
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      "id": "pdf-014-line-112",
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      "text": "Protokolls ungeachtet von dessen Geltung anzuwenden.",
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          "text": "Protokolls"
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          "text": "Geltung"
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      "text": "Steuer gemäß Artikel 23 Absatz 1 Buchstabe b) dieses Ab -",
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          "text": "Steuer"
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          "text": "gemäß"
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          "text": "Artikel"
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          "text": "23"
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          "text": "Absatz"
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          "text": "1"
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        {
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          "text": "Buchstabe"
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        {
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          "text": "b)"
        },
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          "text": "dieses"
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          "text": "Ab"
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      ]
    },
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      "id": "pdf-014-line-114",
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      "text": "b) Das Abkommen vom 2. September 2009 steht der Möglich-",
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          "text": "b)"
        },
        {
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          "text": "Das"
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          "text": "Abkommen"
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          "text": "vom"
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        {
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          ],
          "text": "2."
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          ],
          "text": "September"
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        {
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          ],
          "text": "2009"
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          "text": "steht"
        },
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          "text": "Möglich-"
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      ]
    },
    {
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      "id": "pdf-014-line-115",
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      "text": "kommens um den Betrag der liechtensteinischen Steuer zu",
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        {
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          "text": "kommens"
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          "text": "um"
        },
        {
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          ],
          "text": "den"
        },
        {
          "bbox": [
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          ],
          "text": "Betrag"
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          ],
          "text": "der"
        },
        {
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          "text": "liechtensteinischen"
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          ],
          "text": "Steuer"
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          "text": "zu"
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      ]
    },
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      "id": "pdf-014-line-116",
      "source_page": 14,
      "text": "keit eines weitergehenden Informationsaustausches nach",
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          "text": "keit"
        },
        {
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          ],
          "text": "eines"
        },
        {
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          ],
          "text": "weitergehenden"
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        {
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          "text": "Informationsaustausches"
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          "text": "nach"
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      ]
    },
    {
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      "id": "pdf-014-line-117",
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      "text": "ermäßigen, der nach den Rechtsvorschriften des Fürstentums",
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        {
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          "text": "ermäßigen,"
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          ],
          "text": "der"
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        {
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          ],
          "text": "nach"
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        {
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          ],
          "text": "den"
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        {
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          "text": "Rechtsvorschriften"
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          "text": "des"
        },
        {
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          "text": "Fürstentums"
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    },
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      "id": "pdf-014-line-118",
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      "text": "Artikel 26 Absatz 1 nicht entgegen. In diesem Fall gilt für die",
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          "text": "26"
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          "text": "Absatz"
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          ],
          "text": "1"
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          "text": "nicht"
        },
        {
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          ],
          "text": "entgegen."
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          ],
          "text": "In"
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          ],
          "text": "diesem"
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          "text": "Fall"
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          "text": "gilt"
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          "text": "für"
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          "text": "die"
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      ]
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      "id": "pdf-014-line-119",
      "source_page": 14,
      "text": "Liechtenstein erhoben worden wäre, wenn das jeweilige Ver -",
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          ],
          "text": "Liechtenstein"
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          "text": "erhoben"
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          "text": "wäre,"
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          "text": "wenn"
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          "text": "das"
        },
        {
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          "text": "jeweilige"
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          "text": "Ver"
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          "text": "-"
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      ]
    },
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      "text": "Übermittlung personenbezogener Daten Nummer 3 des",
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        {
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          "text": "Übermittlung"
        },
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          "text": "personenbezogener"
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          "text": "Daten"
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          "text": "Nummer"
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          "text": "3"
        },
        {
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          "text": "des"
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      ]
    },
    {
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      "id": "pdf-014-line-121",
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      "text": "mögen zum gemeinen Wert veräußert worden wäre; dies gilt",
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        {
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          "text": "mögen"
        },
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          "text": "zum"
        },
        {
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          "text": "gemeinen"
        },
        {
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          "text": "Wert"
        },
        {
          "bbox": [
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          "text": "veräußert"
        },
        {
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          "text": "worden"
        },
        {
          "bbox": [
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          "text": "wäre;"
        },
        {
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          "text": "dies"
        },
        {
          "bbox": [
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          "text": "gilt"
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      ]
    },
    {
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      "id": "pdf-014-line-122",
      "source_page": 14,
      "text": "Protokolls zum Abkommen vom 2. September 2009.",
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        {
          "bbox": [
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          "text": "Protokolls"
        },
        {
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          "text": "zum"
        },
        {
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          "text": "Abkommen"
        },
        {
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          "text": "vom"
        },
        {
          "bbox": [
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          ],
          "text": "2."
        },
        {
          "bbox": [
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          ],
          "text": "September"
        },
        {
          "bbox": [
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          "text": "2009."
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      ]
    },
    {
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      "text": "auch in den Fällen des Absatz 2, wenn die Person nach diesem",
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          "text": "auch"
        },
        {
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          "text": "den"
        },
        {
          "bbox": [
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          "text": "Fällen"
        },
        {
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          "text": "des"
        },
        {
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          "text": "Absatz"
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          "text": "2,"
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          "text": "wenn"
        },
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          "text": "die"
        },
        {
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          "text": "Person"
        },
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          "text": "nach"
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      ]
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      "text": "Abkommen in Deutschland ansässig ist. Wird ein Ausgleichspos-",
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        {
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          "text": "Abkommen"
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          "text": "in"
        },
        {
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          "text": "Deutschland"
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          "text": "ansässig"
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          "text": "ist."
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        {
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          "text": "Wird"
        },
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          "text": "ein"
        },
        {
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          "text": "Ausgleichspos-"
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      "text": "10. Zu Artikel 28 (Amtshilfe bei der Erhebung von Steuern)",
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          "text": "10."
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          "text": "Zu"
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          "text": "Artikel"
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          "text": "28"
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          "text": "(Amtshilfe"
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          "text": "bei"
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        {
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          "text": "der"
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        {
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          "text": "Erhebung"
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          "text": "von"
        },
        {
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      ]
    },
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      "text": "ten gebildet, ist die deutsche Steuer gemäß Artikel 23 Absatz 1",
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          "text": "ten"
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          "text": "gebildet,"
        },
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          "text": "ist"
        },
        {
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          "text": "die"
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          "text": "gemäß"
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          "text": "Artikel"
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          "text": "23"
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          "text": "Absatz"
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          "text": "1"
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      ]
    },
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      "text": "Buchstabe b) dieses Abkommens jeweils anteilig in den Jahren",
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          "text": "Buchstabe"
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          "text": "b)"
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          "text": "dieses"
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          "text": "Abkommens"
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          "text": "jeweils"
        },
        {
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          "text": "anteilig"
        },
        {
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          ],
          "text": "in"
        },
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          "text": "den"
        },
        {
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          "text": "Jahren"
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      ]
    },
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      "text": "a) Dem Ersuchen um Beitreibung einer Forderung, das die er-",
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        {
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          "text": "a)"
        },
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          ],
          "text": "Dem"
        },
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          "text": "Ersuchen"
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          "text": "um"
        },
        {
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          "text": "Beitreibung"
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          "text": "einer"
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        {
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          "text": "Forderung,"
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          "text": "das"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          "text": "er-"
        }
      ]
    },
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      "text": "der Auflösung des Ausgleichspostens um den Betrag der liech-",
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        {
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          "text": "der"
        },
        {
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          "text": "Auflösung"
        },
        {
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          ],
          "text": "des"
        },
        {
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          "text": "Ausgleichspostens"
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          "text": "um"
        },
        {
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          "text": "den"
        },
        {
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          "text": "Betrag"
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          "text": "der"
        },
        {
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          "text": "liech-"
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      "id": "pdf-014-line-130",
      "source_page": 14,
      "text": "suchende Behörde an die ersuchte Behörde richtet, ist eine",
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        {
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          "text": "suchende"
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        {
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          ],
          "text": "Behörde"
        },
        {
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          "text": "an"
        },
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          "text": "die"
        },
        {
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          "text": "ersuchte"
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          "text": "Behörde"
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          "text": "richtet,"
        },
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          "text": "ist"
        },
        {
          "bbox": [
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          "text": "eine"
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      ]
    },
    {
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      "id": "pdf-014-line-131",
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      "text": "tensteinischen Steuer zu ermäßigen, die auf den Auflösungs -",
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        {
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          "text": "tensteinischen"
        },
        {
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