Well, not exactly. The lower mounting holes are in the same place. But depending on year, there are some differences. If you're looking for a cheap 5-lug conversion, it'll work, but realize you're pretty much stuck with all those components. I would run re-drilled rotors way before I messed with an early 912 setup.
1. Front bushing is mounted in a two piece housing, not a ring mount like the 914. AFAIK, the bolts are in the same place though.
2. The A-arm/balljoint situation is different. Not a deal breaker for sure, but worth noting.
3. The early 911/912 cars had a fixed strut top mount. AFAIK, these can be converted, but it's not necessarily a drop in situation.