This paper proposes a corpus encoding standard that meets the needs of linguistic research using a variety of linguistic data structures. The standard was developed in SFB 441, a research project at the University of Tuebingen. The principal concern of SFB 441 are the empirical data structures which feed into linguistic theory building. SFB 441 consists of several projects, most of which are building corpora to empirically investigate various linguistic phenomena in various languages (e.g. modal verbs in German, forms of address and politeness in Russian). These corpora will form the components of the "Tuebingen collection of reusable, empirical, linguistic data structures (TUSNELDA)". The TUSNELDA annotation standard aims at providing a uniform encoding scheme for all subcorpora and texts of TUSNELDA such that they can be processed with uniform standardized tools. To guarantee maximal reusability we use XML for encoding. Previous SGML standards for text encoding were provided by the Text Encoding Initiative (TEI) and the Expert Advisory Group on Language Engineering Standards (Corpus Encoding Standard, CES). The TUSNELDA standard is based on TEI and XCES (XML version of CES) but takes into account the specific needs of the SFB projects, i.e. the peculiarities of the examined languages and linguistic phenomena.