{"_hinweis":"Erzeugt von tools/build_maps_json.py — nicht von Hand bearbeiten. Quelle Karte 2: Kundenliste 'DBA valide since' (tools/dba_valid_since.json via tools/import_dba_since.py). Quelle Karte 3: Kundenliste 'Schiff und Luftfahrt hovering' (tools/karte2_hovering.json). Quelle Karte 4: Kundenliste '§ 49 EStG-Steuerbefreiung alles' (tools/karte3_par49.json). Quelle Karte 5: kunde/Laendertabellen/_quellskripte/data.py (BMF, Stand der DBA am 01.01.2026). Quelle Karte 6: BMF-Schreiben vom 08.06.2026 (GZ IV D 3 - S 1315/00304/071/023), finale FKAustG-Staatenaustauschliste 2026, Stand 01.06.2026. Recherche-Arbeitsstand ohne Gewähr; die fachlich-rechtliche Freigabe liegt beim Auftraggeber (doku/14 §§ 2.3, 5, 8). Doku: doku/24_KARTENANSICHTEN.md","_quellen":{"karte_2":"Kundenliste 'DBA valide since.xlsx' (uploads/kartenDaten/karte1/fa, Stand 31.07.2026)","karte_3":"Kundenliste 'Schiff und Luftfahrt hovering.xlsx' (uploads/kartenDaten/karte2/fa, Stand 04.08.2026)","karte_4":"Kundenliste '§ 49 EStG-Steuerbefreiung alles.xlsx' (uploads/kartenDaten/karte3/fa, Stand 05.08.2026)","karten_3_5":"https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Internationales_Steuerrecht/Allgemeine_Informationen/2026-01-07-stand-DBA-1-januar-2026.html","karte_6":"https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Internationales_Steuerrecht/Allgemeine_Informationen/2026-06-08-FKAustG-finale-Staatenaustauschliste.html"},"defaultMap":"k2","maps":[{"id":"k1","label":"Karte 1: Prototyp","prototype":true},{"id":"k2","label":"Karte 2: DBA","water":"#004775","border":"#808080","otherFill":"#ffffff","title":{"text":"Doppelbesteuerungsabkommen 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