diff --git a/src/fundamend/reader/element_distinction.py b/src/fundamend/reader/element_distinction.py
new file mode 100644
index 0000000..a47f114
--- /dev/null
+++ b/src/fundamend/reader/element_distinction.py
@@ -0,0 +1,38 @@
+"""shared logic between MIG and AHB reader to distinguish elements from the XML"""
+
+import xml.etree.ElementTree as ET
+
+
+def _is_segment_group(element: ET.Element) -> bool:
+    """
+    returns True if the given element is a segment group
+    """
+    return element.tag.startswith("G_SG")
+
+
+def _is_segment(element: ET.Element) -> bool:
+    """
+    returns True if the given element is a segment
+    """
+    return element.tag.startswith("S_")
+
+
+def _is_data_element_group(element: ET.Element) -> bool:
+    """
+    returns True if the given element is a data element group
+    """
+    return element.tag.startswith("C_")
+
+
+def _is_data_element(element: ET.Element) -> bool:
+    """
+    returns True if the given element is a data element
+    """
+    return element.tag.startswith("D_")
+
+
+def _is_code(element: ET.Element) -> bool:
+    """
+    returns True if the given element is a code
+    """
+    return element.tag == "Code"
diff --git a/src/fundamend/reader/migreader.py b/src/fundamend/reader/migreader.py
index ae7a3b6..5b06749 100644
--- a/src/fundamend/reader/migreader.py
+++ b/src/fundamend/reader/migreader.py
@@ -15,41 +15,13 @@
     Segment,
     SegmentGroup,
 )
-
-
-def _is_segment_group(element: ET.Element) -> bool:
-    """
-    returns True if the given element is a segment group
-    """
-    return element.tag.startswith("G_SG")
-
-
-def _is_segment(element: ET.Element) -> bool:
-    """
-    returns True if the given element is a segment
-    """
-    return element.tag.startswith("S_")
-
-
-def _is_data_element_group(element: ET.Element) -> bool:
-    """
-    returns True if the given element is a data element group
-    """
-    return element.tag.startswith("C_")
-
-
-def _is_data_element(element: ET.Element) -> bool:
-    """
-    returns True if the given element is a data element
-    """
-    return element.tag.startswith("D_")
-
-
-def _is_code(element: ET.Element) -> bool:
-    """
-    returns True if the given element is a code
-    """
-    return element.tag == "Code"
+from fundamend.reader.element_distinction import (
+    _is_code,
+    _is_data_element,
+    _is_data_element_group,
+    _is_segment,
+    _is_segment_group,
+)
 
 
 def _to_code(element: ET.Element) -> Code: