Am 18.03.2017 um 23:15 schrieb Daniel Kinzler:
Wikibase Entities are certainly Resources in the RDF sense, but so are some of the more fine grained components of the Wikibase model, such as Statements and References. You can find the OWL file for the RDF binding of Wikibase at http://wikiba.se/ontology.
If you are interested, there's a paper about mapping Wikidata to RDF:
http://korrekt.org/papers/Wikidata-RDF-export-2014.pdf
Note however that the mapping used on wikidata.org has somewhat diverged from what is discribed in the paper.