diff --git a/lib/KorAP/XML/Annotation/DGD/Structure.pm b/lib/KorAP/XML/Annotation/DGD/Structure.pm
new file mode 100644
index 0000000..6961b45
--- /dev/null
+++ b/lib/KorAP/XML/Annotation/DGD/Structure.pm
@@ -0,0 +1,98 @@
+package KorAP::XML::Annotation::DGD::Structure;
+use KorAP::XML::Annotation::Base;
+use List::Util qw/uniq/;
+
+# This handler introduces pseudo sentences
+# based on anchor texts in AGD. A sentence is defined as
+# being the span between
+#   a) two empty anchor elements, or
+#   b) an anchor element and the start of the doc, or
+#   c) an anchor element and the end of the doc.
+
+sub parse {
+  my $self = shift;
+
+  my @milestones = ();
+  my ($p_start, $o_start) = (0,0);
+  my ($last_p, $last_o) = (0,0);
+
+  $$self->add_spandata(
+    foundry => 'struct',
+    layer => 'structure',
+    cb => sub {
+      my ($stream, $span) = @_;
+
+      # Read feature
+      my $feature = $span->hash->{fs}->{f};
+      my $attrs;
+
+      # Get attributes
+      if (ref $feature eq 'ARRAY') {
+        $attrs = $feature->[1]->{fs}->{f};
+        $attrs = ref $attrs eq 'ARRAY' ? $attrs : [$attrs];
+        $feature = $feature->[0];
+      };
+
+      # Get term label
+      my $name = $feature->{'#text'};
+
+      # Check only for anchors
+      if ($name eq 'anchor') {
+        push @milestones, [ $span->p_start, $span->o_start ];
+      } else {
+        $last_p = $span->p_start;
+        $last_o = $span->o_end;
+      }
+    }
+  ) or return;
+
+  my $sentences = 0;
+
+  # Add final position
+  push @milestones, [$last_p, $last_o];
+
+  # Sort and unique milestones
+  @milestones = sort {
+    $a->[0] <=> $b->[0]
+  } @milestones;
+
+  my $stream = $$self->stream;
+
+  # Iterate overs milestones
+  foreach (@milestones) {
+
+    if (($_->[0] == $p_start) || ($_->[1] == $o_start)) {
+      next;
+    };
+
+    my $mtt = $stream->pos($p_start);
+
+    # Add the base sentence
+    my $mt = $mtt->add(
+      term    => '<>:base/s:s',
+      o_start => $o_start,
+      o_end   => $_->[1],
+      p_start => $p_start,
+      p_end   => $_->[0] + 1,
+      pti     => 64
+    );
+    $mt->payload('<b>1');
+    $sentences++;
+
+    $p_start = $_->[0];
+    $o_start = $_->[1];
+  }
+
+  # Set meta information about sentence count
+  $stream->add_meta('base/sentences', '<i>' . $sentences);
+
+  return 1;
+};
+
+sub layer_info {
+  [];
+};
+
+
+1;
+__END__