Pflegebedürftig sind Menschen, die wegen einer körperlichen, geistigen oder seelischen Krankheit oder Behinderung in erheblichem Umfang Unterstützung bei den Verrichtungen des täglichen Lebens benötigen. Pflegebedürftigkeit ist ein hartes Schicksal. Damit verbunden sind auch erhebliche finanzielle Belastungen. Wenigstens hierfür gibt es einige steuerliche Entlastungen. Informieren Sie sich, wie Ihnen das Finanzamt hilft.

Xxxxxxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxx Xxxxxxxxx:

1. Vorab: Unterschied zwischen pflegebedürftig und hilflos

XXXXXXX: Xx xxxxxxxxxxxxx xxxxxx xxx Xxxx xxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxx, xxxxxx xxxxx xxxx x.x.xxxx xxxxx xxxxx Xxxxxxxxxxx xxxxxxx xxxxxx xxxx. Xxx xxxx Xxxxxxxxxx x xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx XXX xxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx XX xxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxx xxxx Xxxxxxxxxx x xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx XXX xxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx XXX. Xx xxxx xxxxx xxx Xxxxxxxxxxx "X" xxx Xxxxxxxxxx xx xxx Xxxxxxxxxxx x xxx x xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxX xxxxxxxxxxxxxx. Xx xxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxx xxxx xxx xxx Xxxxxxxxxxxx Xxxxx xxxxxx, xxxxxx xxx xx Xxxxxxxxxxxx, xxxx xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx xxx "Xxxxxxxxxxxx" xxx Xxxx xxx.xxxxxx

Xxx Xxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxx xxxxxxxx "xxxxxxxxxxxxxxxx" xxx "xxxxxxx":

a) Pflegebedürftigkeit

Xxxxxxxxxxxxxxxx xxxx "Xxxxxxxx, xxx xxxxx xxxxx xxxxxxxxxxxxx, xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxx Xxxxxx xxx Xxxxx, xxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxx Xxxxxx, xx xxxxxxxxxxx xxxx xxxxxxxx Xxxxx xxx Xxxxx xxxxxxxxx" xxx xx XXX XXx.

Xxx xxxxxxxxxxxxxxxx xxxxxx xxxxxxxx Xxxxxxxx xX xx.x Xxx. x XXxXx:

  • Xxxxxxxx, xxx xx xxxx xxx xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xx, xx XXX XX xxxxxxxxxx xxxx, xxxx xx Xxxxxxxxxxx X xxxxxxxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxx XX xXxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx XXX xXxxxxxxxxxxxxxxxxxxxxxxxxx.
  • Xxxxxxxx, xxx xxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx, xxx. Xxxxxxxxxxxx xxxxxxxx xx xxx XXX XXx.
  • Xxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx "X" xxxx "Xx" xxxxxxxx.
  • Xxxxxx Xxxxxxxx, xxx xxxxxxxx xxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx.
  • Xxxxxxxx xx xxxxx Xxxxxx xxxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx x xxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx Xxxxxxxx xxxxxx xxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx. xxx xxxxxxxxxxxxxx Xxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx "X" xxxx "Xx" xX xx.x Xxx. x XXxXx xx xx Xxx. x XXxXXx.

XXXXXXXXX: Xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxx. Xx xxx xxxxxxxxxxxxx, xx xxxxx xxx xxxxx Xxxxxx, xxxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxx xxxxxxxxxxxxx xxx.

Menschen mit Demenzerkrankungen

Xxxxxx xxx xxx xxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxx. Xxxxxxxxxxxx xxxxxxx xxxxxx xx Xxxxxxxxxxx xxxxxxx xxxxx x,x Xxxxxxxxx Xxxxxxxx xx xxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxx, xxxx xxxx Xxxxxxx xxx xxxxx xx Xxxxxx Xxxxxxxxx. Xxxx xx.xxx Xxxxxxxx xxxxxxxxx xxxxxxxxx xxx. Xx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxx xxxxxxxx xxx, xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxx xxx xxx Xxxxxxxxx xxx xxx Xxxxxx.

Xxxx xx Xxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xx Xxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxx xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxx xxx xxxx xx xxxxxx Xxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxxxxx xxxx xxxx Xxxx, Xxxxxxxxx xxx Xxxxx. Xxx Xxxxxxxx Xxxxxx xxx xxxxxxx xxxx xxx xxxxxx Xxxxxxx xxx xxxxxxxxxx Xxxxx xxxx xxx Xxxxxxxx xx xxx Xxxx. Xxxx xxxx xxx xxx Xxxxxxx xxx Xxxxxxxx, xxx xx Xxxxxxxxxxxxxxxxx xxxxx, xxxxxx xx xxxxx Xxxxxxxxxxxxxxxx.

b) Hilflosigkeit

Xxxxxxx xxxx "Xxxxxxxx, xxx xxxx xxxx Xxxxx xxx xxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xx Xxxxxx xxxxx xxxxx Xxxxx xxxxxxx Xxxxx xxxxxxx xxxxxxxxx" xxx xxx Xxx. x XXxXx.

Xxxxxxxx Xxxxxxxx xxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx "X" xxxxxxxxx xxxx "Xx" xxxxxxx. Xxx Xxxxxxxxxxx "X" xxxxxxxxxxxxxx xxx xxx xxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxx XXX. Xxx Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx "X" xxxx "Xx" xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x XXxXXx.

Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx x xxxxx xxxxxx xx xxxx Xxxxxxxxxxxx x xxxxxxxxxx xxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxx. Xx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxx x xxxxxxxxxxx xxxxx, xx xxxxxx xx xxxxx xxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx. Xxxxx xxxxxx xxxxxxxxxxxx, xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xx XXX XXx.

Xxxx Xxxxxxxxxxxxxxxxxx, xxx xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xx xxx xxxx Xxxxxx xx x.x.xxxx xxxxxxxxxxxxx. Xxx xxxxxxx xxxx xxxxxx Xxxxxx xxx Xxxxxxxxxx xx xxxxx xxxxx Xxxxxxxxxx xxxxxxx.

Xx xxxx xxxxx xxx Xxxxxxxxxxx "X" xxx Xxxxxxxxxx xx xxx Xxxxxxxxxxx x xxx x xxxxxx. Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx x xxxx x xxxxx xxxx Xxxxxxxx xxx xxx xxxxxxxxx XxxxxxxxxxxxXxxxxxxxxxxx xxx x.xxx XXX xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxX xxxxxxxxxxxxxx.

XXXXXXX: Xxx xxxx Xxxxxxxxxx x xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx XXX xxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx XX xxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxx xxxx Xxxxxxxxxx x xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx XXX xxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx XXX.

XXXXX:
Xxxxxxxx xx Xxxxxxxxxxx XXX xxxx xxxxx xxx. xx xxxx xxx Xxxxxxxxxx x xxxx x xxxx xxxxxx "xxxxxxxxxxxxxxxx" xxx xxxx "xxxxxxx". Xxxxxxxx xx Xxxxxxxxxxx X xxx XX xxx. xxx Xxxxxxxxxx x xxx x xxxx xxx "xxxxxxxxxxxxxxxx", xxxxx xxxxxx "xxxxxxx".

  • Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx X, XX xxxx x xxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxx xx xx XXxX, xxxxxx xxx xxxxxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxx xxx xxxxxx xxx Xxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xx xxxxxx Xxxx xxx XxxxxxxXxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxxx xxxxxxxx.
  • Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx XXX xxxx xxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxx xx xx XXxX, xxxxxx xxx xxxxxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxxx. Xxxxxxxxxxx xxxx xxx xxxxxxxx XxxxxxxxxxxxXxxxxxxxxxxx xxx x.xxx XXX xx Xxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxx xxxx x xxxxxx xxx xxxxx Xxxxxxxxx xxxx xxx Xxxxxx xxxxxxx x xxx XxxxxxxXxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxxxxxx.

2. Behinderten-Pauschbetrag

Xxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxx xxxx Xxxxxxxx xxx xxxxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxxxxx xxxxx Xxxx xxx Xxxxxxxxxxx.

Xx xxxx xxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxx

Xxxxx xxx xxxx

Xxxxx xx xxxx

Xxxx xxx Xxxxxxxxxxx

Xxxxxxxxxxxx

Xxxx xxx Xxxxxxxxxxx

Xxxxxxxxxxxx

xx

xx xxx xx

xx xxx xx

xx xxx xx

xx xxx xx

xx xxx xx

xx xxx xx

xx xxx xx

xx xxx xxx

xx

xxx XXX

xxx XXX

xxx XXX

xxx XXX

xxx XXX

x.xxx XXX

x.xxx XXX

x.xxx XXX

xx

xx

xx

xx

xx

xx

xx

xx

xxx

xxx XXX

xxx XXX

xxx XXX

x.xxx XXX

x.xxx XXX

x xxx XXX

x.xxx XXX

x.xxx XXX

x.xxx XXX

"X" xxx "Xx",

xx xxxx: Xxxxxxxxxx x xxxx x

xxx xxxx: Xxxxxxxxxxx XXX

x.xxx XXX

"X" xxx "Xx",

"XXX" xXxxxxxxxxxx

Xxxxxxxxxx x xxxx x

x.xxx XXX

Xxx XxxxxxxxxxxxXxxxxxxxxxxxxx xxxx xxx xxx "XxxxxxxxxxxxXxxxxxxxxxxxxxxxxxx" xx xxx x.x.xxxx xxxxxxxxxx xxxxxx Xxxxxxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxx xXxXx xx xxx Xxxxxxxxxxx xxxxxxxxxxx, x.x. xxxx Xxxxxxxxxxx xxxxxxx xx xxxxx XxX xxx xx xxxxxxxxxxxx xxx xx xxxx Xxxxxxxxx xxx xx xxxxx Xxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxx xxx xxx Xxx. x Xxxx x XXxXx.

Xxxxxxxxxxxxxxxxxx XxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx x"X"x xxx Xxxxxxxxx x"Xx"x xxx Xxxxxxxxxxxxx x"XXx"x xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxx. Xxxxxxxxxxxx xxx xxx, xxxx xx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxx.

Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxXxxxxxxxxxx "X"xxxxxxxxxxxx xxx Xxxxxxxx, xxx xxxxxxx xxxx, xxx Xxxxxxx xxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxxXxxxxxxxxx x xxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx XxX xxx. Xxx Xxxxxxxxxxxx xxxxx XxX xxxxxx xx xxxxxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx. xxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx "X" xxxxxxx.

XXXXXXXXX: Xxx XxxxxxxxxxxxXxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx. Xx xxxx xx xxxxxx Xxxxx xxxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxx xxxxxxxx xxxx xxxxxxxxx. Xxxx xxx XxX xxxxxxxx xxx Xxxxxx xxxxxxx xxxx xxxxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxx XxX xX xxx Xxx. x XXxXx. Xxxxxx xxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx, xxxx xxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx, xxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxx. Xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxx xxxx xx xxxxxx Xxxxxx xxxxxxxxxxxxxx xxx, xxxx xxxx xxxxxxxxx Xxxxxxxxx xxxx xxxxx xxxxxxxxxxx.

Xxx Xxxxx xxx, xx xxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxx xxxx xxxx xx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx. Xxxx xxxx xxxx xxxxxxxx Xxxxxxxx:

Xxxxx Xxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxx xx xxx Xxx. x XXxX xx Xxxxxxxx xxxxxx, xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxx. Xx xxxx xxx "XxxxxxxxxXxxxxXxxxxxx" xX xx.x Xxx. x XXxX xxxxx.

XXXXXXXXX: Xxx xxxxxxx xxxx xxxx xxxxxxxxxxx: Xxxxxxxx xxxxxxxxxx Xxx xxx XxxxxxxxxxxxXxxxxxxxxxxx, xxxx Xxx xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx. Xxxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxx xxxxx xxx Xxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxx xx. Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxxxxxx xxx, xxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxx xxx xxx XxxxxxxxxxxxXxxxxxxxxxxx, xxx xxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxx.

Xxx xxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxx:

  • Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx XXX xxxx xxx xxx Xxxxxxxxxxx "X" xxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx xxx xxxxxxxxx XxxxxxxxxxxxXxxxxxxxxxxx xxx x.xxx XXX xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx. Xxxx xxxx: Xxxxxxxx Xxxxxxxxxxxx xxxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxx xX xx.x Xxx. x XXxXx.
  • Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx X xxx XX xxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx "xxxxxxxx" XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxxxxx xxxxx XxX xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xXXX Xxxxxxxxx xxx xx.x.xxxx, XX xxxx X. xxxxx.

Günstigere Behandlung bei Kindern

Xxxx xxxxxxxxxx Xxxxxx xxxxxxx xxx Xxxxxx xxxxx XxxxxxxxxxxxXxxxxxxxxxxx xx Xxxxxxxx xxxxxx, xxxx xxx xxxx xxx Xxxx Xxxxxxxxxx xxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxx xxxxxx xxxx xxx xxx Xxx. x XXxXx.

Xxxx Xxxxxxxxxx xxx Xxxxxx xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxx xxxxxxx. Xx xxxxx xxxx xxx "XxxxxxxxxXxxxxXxxxxxx": Xxxxxxxx XxxxxxxxxxxxXxxxxxxxxxxx xxxx Xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xx xx XXxX xX xx.x Xxx. x XXxX xxxxx.

XXXXXXXXX: XXXX xxx Xxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx xx xxxxxx Xxxx xxxxx xxx "XxxxxxxxxXxxxxXxxxxxx", xxxxxxx xxx "Xxxxxxxxxx xxxxxXxxxxxx" xxxx: Xxx Xxxxxx xxxxxxx xxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxx Xxxxxx xx Xxxxxxxx xxxxxx xxx xxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx. Xxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxx Xxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xx xxx Xxx. x XXxXx. Xx xxx xxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxx xxxxxxxxxxx xx xxxxx Xxxx xxxxxxxxxxxxx xxx xxx xxx xx xxx Xxxxxxxxxxx xx Xxxxx Xxxxxxx xxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx:

3. Pflege-Pauschbetrag

Xxx XxxxxxxXxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxx. Xxx Xxxxxx xxxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxx. x XXxXx.

Xxx xxxx xxxx: Xxx Xxxxxxxxxxxx xxxx xxxxxxxxxXxxxxxxXxxxxxxxxxxxxxxxxxxxx xxx XXX xx Xxxxxxxx xxxxxx xxx xxx Xxx. x XXxXx. Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxx "xxxxxxx" xxx. Xxx xxx xxxxxxxx, xxxx xx xxxxx Xxxxxxxxxx x xxxx x xxxxx xxxx xxxx xx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx "X" xxxxxxxxxxx xxx.

Xx xxxx xxxx: XXXXXXX xxxx xxx xxx "XxxxxxxxxxxxXxxxxxxxxxxxxxxxxxx" xx xxx x.x.xxxx xxxxxxxxxXxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx Xxxxxxxxxx x xxxx x xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx x xxx x xxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxx

  • xxx Xxxxxxxxxx x: xxx XXX
  • xxx Xxxxxxxxxx x: x.xxx XXX
  • xxx Xxxxxxxxxx x xxxx x xxxx Xxxxxxxxxxxxx: x.xxx XXX

Xxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxxx.

XXXXXXXXX: Xxxxxxxx xxxxxx xxxx xxxx xxx Xxxxxxxxxxx x xxx x XxxxxxxXxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xx xxxxx xxx xxx Xxxxxxxxx "xxxxxxx" xxxxxxx. Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx, xxxx xxxx xxx xxx Xxxxxxxxxxxx x xxx x xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx "Xxxxxxxxxxxxx" xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxx XxxxxxxXxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxx xx xxxxxxxxx, xxx xx Xxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxx "xxxxxxx" xxx.

XXXXXXXXX: Xxx XxxxxxxXxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx, xxx xxxxx xxxxxxxx xxxx, xxxx xxx Xxxxxx xxxxx xxxxxxxx xxx xxxxxx Xxxxxx xxxxxxx xX xxx Xxx. x XXxXx.

Xxx XxxxxxxXxxxxxxxxxxx xxxxxxxx Xxx xxxxxxxxxx xxx xxxx, xxxx Xxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxx xxxxxxxx, xxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxx xxxx Xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx:

  • Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxxx xxx Xxxxxx xxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxx, xxxxxx xx Xxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx.
  • Xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxxxx xxx xxxxxxx Xxxxxxxxxx, xxxxxxx xxxxxxxxx xxx xx xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxxx xxx xxx XxxxxxxXxxxxxxxxxxx xx. Xxxx xxx xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, x. X. xxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxx, Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxx xxxxxxxxx xx xxxxxx, xxx Xxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx, xxx Xxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxx, Xxxxxxxxxxx.

Xxxx xxx Xxxxxxxx xxx xxx XxxxxxxXxxxxxxxxxxx xxxxx xx xxxx xxxxxxxxxxxx xxxxxx xx, xx xxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxx xx Xxxxxxx xxxxxxxx xxx xxx xxx xxx xx xxxxxxxxxxxx xxxxxxxxx xxx. Xxx Xxxxxxxxxx xxxx xx Xxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxx, xxxxx xxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.

Xx xxxxx xxxx xxxxxxxxxxxx xxxxxx xx, xxx xxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxx xxx xxxxxxxxxxxxxxx xxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx, xx xxxxx xx xx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx. Xxxxx xxx xx xxxxxxx, Xxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxx xx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxx, XXXxXX xxxx X. xxxx.

XXXXXXXXX: Xx xxxxxxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxx xxx xx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx, xx xxxxx xxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxxx.

XXXXXXX: Xxx XXX xxxxxx xx xxxxxx Xxxxxx xxxx, xxxx xxx XxxxxxxXxxxxxxxxxxx xxx xxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxx. Xxx xxx Xxxxx xxx Xxxxxxxxx xxxxx xx xxxxx xx. Xxxxxx xxxx xxx Xxxxxxxxxx xxx xx XXX xx Xxxx xxxxxxxx xxxxxx, xxxxx xxx XxxxxxxXxxxxxxxxxxx xxxxxxxxx. Xx xxxxxx Xxxx xxxxxx xxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx Xxx xxxx xx xx XXxX xxxxxxx xx xxxxxx.

Xxxxxxxx xxx xxx XxxxxxxXxxxxxxxxxxx xxxxx xxxx Xxxxxxxx, xxx xxxxx xxxxx xxx xxxxxxx xxxxxx. Xx xxxxxx Xxxx xxxxxx xxx xxxxxx, xxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx xxx xxxxxx Xxxxxxxx xxx Xxxxxx xxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxx xxxxxx xx xxxx xxx XxxxxxxXxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxx xxxxxxx. Xxxx xxxxxx xxxx xxxx xxxx xxxx xxxxx xxxx: Xxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxx "Xxxxxxxxx" xxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxxx.

Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxxxxxxxx. xxxxxxxxxx xxx xxxxxx Xxxxxxxx xxxxx Xxxxxx, xxxx xxxxxxxxxxx, xxxx xx xxxxxx xxx Xxxxxxxxxx xxxxxxx. Xxxxx xxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx XX xxx x.xx.xxxx, XXX xxxx X. xxxx.

XXXXXXXXX: Xxx XxxxxxxXxxxxxxxxxxx xxxxxxxx Xxx xxxx xxxx xxx Xxxx xxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx. Xxxx xxx XxxxxxxXxxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxx xx, xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxx xX xxx Xxx. x XXxXx XX Xxxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.

Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxx xxx xx xxxxxxxx xxx Xxxxxx xxx xxxxxxxxx XxxxxxxXxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx.

Keine Gewährung bei nur geringer Pflegeleistung?

Xxxxxxxxxxxxx xxxx xxx XxxxxxxXxxxxxxxxxxx xxx, xxxx Xxx xxxx Xxx Xxxxxxxx xxx Xxxxxx xxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxx xxxxx Xxxx xxx Xxxxxx. Xx xxx xxxxxxxxxxxx, xxxx Xxx xx Xxxxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxx xX xxx Xxx. x XXxXx. Xxx Xxxxx xxx, xx xxxxxxx Xxxxxx xxx xxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx xxxx xxx. xxx xxxxxx Xxxxxx xxxxxxx xxxx.

Xxx xxxx xx Xxxxxx xxxxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xx xxxxxxxx, xx xxx XxxxxxxXxxxxxxxxxxx xxxx xxxx xx xxxxxxxxx xxx, xxxx Xxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxx, xxx xxxxx xxx Xxxxx xx xxxxx Xxxxxxxxxx xxxxxxxxxxxxx xxx, xx xxxxx Xxxxxxxxxx xx xxxx xxxx Xxxxx xxxxxx xxx xx xxxxx Xxxxxxx xxxxxxxxx. Xxx Xxxxxxx xxxxx xx xxx Xxxxxxxx, xxxx xx xxxx xxx Xxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx. Xx xx Xxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxxx xxxxx xxx XxxxxxxXxxxxxxxxxxx xxxxxxxxxxxx xXX Xxxxxxxx, Xxxxxx xxx xx.x.xxxx, xx X xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxx xxx xxxx xxx XxxxxxxXxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xx Xxxxxxxx xxxxxx xxxx, xxxx xxxxxxxxxxXxxxxxxxxxxxxx xxxxxxxxxx xx Xxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXX Xxxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx.

  • Xxx Xxxx: Xxx Xxxx xxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxx xXxxxxxxxxxx XXXx xxxxx Xxx xx Xxxx xxxx xxxxxxx Xxxx xx xxxxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxx xxx xxxxx xx xxxxxx Xxxx xxx xxx Xxxxxxxxxxxxx, xxxx Xxx xxx Xxxxxxxxx, xxx xxx Xxxxxxxxxx xxx xxxx Xxxxxxxxx xxx Xxxxxxx. Xxxxxxxxx xxxxxxxxxxxx xx xxxxx Xxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxx. Xxx Xxxxxxxxx xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx x.xxx XXX, xxxx xxx Xxxxxx xxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx.
  • Xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx Xxxxx: Xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx, xx xxxxx Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxxx. Xxxxxxxxxxx xxxxxxxx xx xxxxxx Xxxxxxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxxx xxxxx, xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxx xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx.

XXXXXXX: Xxxx xxx XX Xxxxxxxxxxx xxx xx Xxxxx xxx Xxxxxxxxxxxx XX xxxxxxxxx xXxxxxx xxx xx.xx.xxxx, xx X xxxxxxx Xx. Xxx XXX xxx xxx Xxxxx, xx xxx xxxxxxxxxx Xxxxxx xx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx, xx xxxxxx Xxxxxx xxx x.x.xxxx xXX X xxxxx, XXxXx xxxx XX X. xxx xxxxxxxxxx xxxxx xxxxxxxx.xxxxxx

4. Betreuung durch Pflegekraft oder Pflegedienst

a) Abzug als außergewöhnliche Belastungen

Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xx xxxxxxxxxxxxxx Xxxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxx xx xx XXxX xxxxxxxxx.

Xxxxxxxxxx xxxx xxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx. Xxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xx, xxx xxxx xxxx Xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx. Xxxx xxxxxx Xxxxxx xxxx xxxxxxx Xxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxx xxxxxx xxxxxxxxxxx xx.

Xxxxx Xxxxxxxxxxxx xxxxxxx xxxxx xxx xxx "Xxxxxxxxxxxxx" xXxxxxxxxxxx XXX xxxx Xxxxxxxxxxx "X"x, xxxxxxx xxxxxxxx xx xxxxx Xxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxx" xXxxxxxxxxxxx X xxxx XX, Xxxxxxxxxxx x, Xxxxxxx.

XXXXXXX: Xx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxx xxx Xxxx xxxx xxx Xxxxxxxxxxxxxxx, x. X. Xxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxx. xxxxxxxxxxxx xxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxx, Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx.

Xxxxx Xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxx, xxxxxxx Xxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxx xx xxx Xxx. x XXxX xxxxx xxxxxxxxxxx xx Xxxxxxxx xxxxxx. Xx xxxx xxxx xxxxxxxx xxx "XxxxxxxxxXxxxxXxxxxxx" xX xx.x Xxx. x XXxX xxxxx.

Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxx xxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxxxxx Xxxxxxxxx xxxxxx xxxx xxxxx xxx xx xx XXxX xxxx xxx xx xx XXxXX. Xxxx xxxx xxxxx xxx xxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx, xxxxxxx xxxx xxxx xxx Xxxxxxxxxxx, xxx Xxxxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xXX XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

  • Xxxxxx xxx xxx Xxxxxxxxxxx xxx xxxx xxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xx xxxx xx Xxxxxxxxxx, xxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxxx x xxx xxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx.
  • Xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxx xxxxxxxxxxxxxx, xxxx xx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxxx xxxx xxx xxx Xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xx xx XXX XX xx Xxxxxxxx. Xxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxx.

Xxx xxx xxxx xxxxxxx Xxxxxxxxxxxx: Xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxx xx xxx xxxxxxxxx Xxxxx xx, xxxxxxx xxxxxx xxxxxxxxxx Xxxxxx. Xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx, xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxx. Xx xxxxxxx xxx, xx xxx "Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxx" xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx. Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxx xxxx xxxxx xxx Xxxx, xxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxx xxx. "Xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx, xxx xxxx xxxxx xxx xxxxxx xxxxx, xxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxx, xxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxx xx xxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxxx, xxx xxx xxxx xxxx xxxx xxxxxx xxxxx xxxxxxx xxxxxxxx" xXX XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

Xxxxxxxx:
Xxxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx xxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxx xx Xxxxxxx xxxxxxxxxxxx.

x Xxxxxxxxxxx: xxx XxxxxxxxXxx x x Xxxx xxxxxx xx,x XxxxxxxxXxxxx. Xxx xxxx xx x xxx xx Xxxxxxx.
x Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx: xx XxxxxxxxXxx x x Xxxx xxxxxx x XxxxxxxxXxxxx. Xxx xxxx xx,x x xxx xx Xxxxxxx.
x Xxx Xxxxxxxxx xxxxxxxxx xx. Xxxxxxxxx xxxx xx,x Xxxxxxx xxx Xxxxx. Xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxxx xxxx xxx xx,x x.
x Xxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxx xx Xxxxx xxx xx.xxx XXX xxx xxx xx,x x, xxxx xx Xxxxx xxx xx.xxx XXX. Xxxxx xxx xxx xxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx.

b) Steuerermäßigung nach § 35a EStG

Xxxxx xxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxx xxxx, xxxxxx xxx xxxx xxxx xxx xx xxxxxxxxxxxx Xxxxx xxxxxxxxx, xxxx xxxxx xxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxx x xxx xxx xxx "xxxxxxxxx Xxxxxxxxx". Xxx xxxxx xxxxxx Xxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xx xx.x.

Xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xxx xxxxxxxx xxx xxxxxxxx, "xxxxxx" xxx Xxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxx xxxx xxx Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx.

XXXXXXXXX: Xxxx xxx Xxxx xxx Xxxxxx, xxx xxxx xx Xxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xxxxxxxxxxxx. Xxxxx xxxx xx Xxxxx Xxxxxxx xxxxxxxxxxx, xxxx xxxxxx Xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.

Xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx. xxxx xxx "xxxxxxxxx Xxxxxxxxx" xxxx xx xxxx xxx xxxxx xxxxxxxxxxx:

  • Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xx xx.xxx XXX xxx xx x, xxxxxxxxxx x.xxx XXX xx Xxxx, xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx.
  • Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxx x xxxxxxxx xxx xxx x.x. Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx x xxx xx xx.xxx XXX xxx xx x, xxxxxxxxxx x.xxx XXX xx Xxxx, xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx.
  • Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxx xxx xx x.xxx XXX xxx xx x, xxxxxxxxxx xxx XXX xx Xxxx, xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx.

Xxxxxxxx:
Xxxxxxx Xxxxxxxx xxx x Xxxxxx, xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xx.xxx XXX xxx xxxx xxxxxxxxxxxxxxxxx Xxxxxx, xxx xxx xx Xxxxxxxx xxxx. Xxx Xxxxxx xxxx xx Xxxxx xxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx, xxx x.xxx XXX xx Xxxx xxxxxx.

xxxxxx

xx xxxxx. Xxxx.

Xxxxxxxxxxxxxxx

Xxxxxxxxxxxx xxx Xxxxxxxxxx

Xx xxxxxxxxxxxxx Xxxxxxxxx, xxxxxxxxxx

Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx: x.xxx XXX

x. Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xx XXxXx

Xxxxxxxxx Xxxxxxxxx: xxxxx Xxxxxxxx. xxxx xxxxx

xx.xxx XXX

xx.xxx XXX

.x. x.xxx XXX

xxxxxxxx.xxx XXX

xx.xxx XXX

Xx xxxxxxxxxxxxx Xxxxxxxxx xxx

Xxxxxxxxxxxxxxx: x.xxx XXX

x xx.xxx XXX

xx.xxx XXX

x. Xxxxxxxxxxx xxx xxx Xxxxxx xxxx xx xxx XXxX

xx x xxxxxxxxxx.xxx XXX xxxxxxxxxx XXX, xxx. x.xxx XXX

xxxxxx

.x.xxxxxxxxx XXX

Xxxxxxxxxxxx xxxx Xxxxxxxxxxx

Xxxxxxxxxxxxxxx: x.xxx XXX xxxxxxxxxx XXX

xxxxxxxxxxx,x x Xxxx xxx x x Xxxxxxxxxxxxx

xxxxxx

x xx.xxx XXX

x.xxxxxxxxxXXX

x.xxx XXX

xxxxxx

Xxxxxxx Xxxxxxxxxxxxx:

5. Unterbringung in einem Pflegeheim

Xxxx Xxx, Xxx Xxxxxxxx xxxx Xxx Xxxx xx xxxxx Xxxxxxxxxx xxxxxxxxxxxxx, xxxxxxx Xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxx xx xx XXxX xxxxxxxx, xxxxx xxx Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxx xX xx.x Xxx. x XXxXx.

XXXXXXXXX: Xxxxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxx xxx xxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx xxx x. X. xxxx XX XxxxxxxxxxXxxxx xxx xx.x.xxxx, XXxXX xxxx X. xxxx. Xxxxxxx xxxxxxx Xxx xxxx xxxxxx! Xxx XXX xxx xxxxxxx xxxxx xxx xxxx xxxxxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx "xxx xxxxxxxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx xxxxxxxxx XXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxxx.

Xxx XxxxxxxXxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx, xxxxxxx Xxx xxx Xxxxxx xxxxxx xxxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx Xxx xxxxxxxx xXxxxxxx, XXxXxXxxxxxxxx xxxx, xx xxx Xx. xxx.

XXXXXXXXX: Xxx XxxxxxxXxxxxxxxxxxx xxxxx Xxxxx xxxxxxxxx xx, xxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxx xxxxxxxxxxx xx xxxxx Xxxx xxxxxxxxxxxxx xxx xxx Xxx xxx Xxxx xx xxx Xxxxxxxxxxx xx xxxx xxxx Xxxxx xxxxx. Xxx Xxxxxxxxxx xxxx xxxxx xxx XxxxxxxXxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx XXX Xxxxxxxxx xxx xx.x.xxxx, X xxxx XxxxxXx xxxxxxx, XXX xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxx: Xxxxxx xx Xxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxx.

6. Pflegeleistungen der Pflegestufe 0

Xxxxxxxx xxxxxxxxxx xxxx Xxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxx X, XX xxxx XXX xxxxxxxxxx, xxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxx xxx Xxxxxxxxxxx xxxxxxx xxx x,x Xxxxxxx xxxxxxxx xxxxxxxx, xxxxxxx xxxxx Xxxxxxxxxx xx Xxxxxxxxxxx X xxx xxxxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx. Xxxxxxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxx. Xxxxxxxxxxx x xx Xxxxxxxx xxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxx xxxxxxx xxxxx xxxxxx xxxxxxx xxxxxx.

Xxxxxxxxxxxx, xxx xxxxxxx xxx Xxxxxxxxxxx x xxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxx, xxxxx xxx Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xx xxxxxxx xxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx Xxxxxxxxxxxxx xxxxxx xx xxxxx Xxxxx, xx xxx Xxxxx xx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxx xxx xxx xx xxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx. "Xxxxxx xxxxx Xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx "x" xx Xxxxxxxx xxxxxxxx, xxx xxxxx xxxxxxxxxx, xxxx xx xxxxxxxxxxxxxxxx xxx xxx xxx Xxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx. Xxxx xxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxx xx xx xxx Xxxxx xxxxxx xxxxxxxx Xxxxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxxx xxx xxxxxxxxxx Xxxxxx xx Xxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx xX xx.x Xxx. x Xxxx x XXxXx.

7. Niedrigschwellige Betreuung

Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxx xxxxxx. Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxx, xxx xxxxx xxxxx xxx Xxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxx. Xxxx xxxx

  • Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx X, XX xxx XXX xxxxx
  • Xxxxxxxx, xxx xxxxx Xxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx, xxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx X xxxxxxxx xxxx. Xxxxxxxxxxx xx,

xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxx, xxx xxxxxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxx xxx XXX XXx.

Xxxxx Xxxxxxxx xxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx xxx xxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxx xxx x.x.xxxx xxxx xx xx xxxx Xxxxxxxxxxxxxxxx xxxxx "Xxxxxxxxxxx" xxx xxxxx "xxxxxxxxx Xxxxxx" xxx xxx XXX XXx.

Xxxxx xxxxxxxxxx Xxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxx xX xx.x Xxx. x XXxXx.

Xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxx XXX XX xxxx xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx, Xxxxxx, Xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx.

Xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxx, xxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxx XxxxxxxxxxxxXxxxxx xxxxx Xxxxxxxxx xxxxx Xxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxx Xxxxxxxx. Xxx Xxxxxxxxx xxxxxxx xxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxx xxx xxxxxxxxx Xxxxxxxxxxx. Xx xxxx xxx xxxxxxxxxx Xxxxxx xxxxxxxxx, xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxx.

8. Weitere pflegebedingte Aufwendungen

Xxxxxxxxxx Xxxxxxxxxxxx, xxx Xxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xx xxxxxxxxxxxxxx Xxxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxx, xxxxx xxx Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxx.

Xx Xxxxxxxx xxxxxx xxxxxxxxxxxxxx

  • Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxx Xxxxx xx.
  • Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx xxxxx Xxxxxxxxxx xxxxxx Xxxxx xx.
  • Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxx xxxxxxxxx xxxx xxxxxx Xxxxx xx.
  • Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxx, xxx Xxxxxxxxxxxxxx.
  • Xxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxx xx Xxxxxxxxxxxx x. xx.
  • Xxxxxxxxxxxx xxxx xxxx XxxxxXxxxxxxxxxxx, xxxx xxxxx xxx xxxxxxxxxxxxx Xxxxx xxxxxxxxxxxx xxxx xXXX Xxxxxxxxxxx xxx x.x.xxxx, X xxxx XxXx xxx, XXX xxx.
  • Xxxxxxxxxxxx xxxx Xxxxxxx xx xxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxx xxx.
  • Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxx, x. X. xxx xxxxxxxxxx Xxxx.
  • Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx.
  • Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxx.
  • Xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxx, xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xXxxXxx. XxxxxxxxxxXxxxxxxx xxx xx.xx.xxxx, XX xxxxxX xxxxxxxxx.

XXXXXXX: Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxx, xxx xxx Xxxxxx xxxxxxxxx, xxxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx.xxxxxx

9. Steuerliche Behandlung des Pflegegeldes

Xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx, xx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxx xxx xxx xxxxxxxxxx xxx x Xx. xx XXxXx.

Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxxxx, xxx xx xxxx xxx xxxxxx xxxxxxxxxx. Xxxxxxxx xxxx, xxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxx xxx x Xx. xx XXxXx.

Xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx, xxxxx Xxx xxxxxxxxxxxx xx xxx Xxxxxxxxxx

10. Kurzzeitpflege bei fehlender Pflegebedürftigkeit

Xxxxxxx xxxxxxx Xxxxxxxx xxxxx xxxxxxxx Xxxxxxxxx xxxx xxxxx xxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxx, xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx, xxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xx Xxxxx xxxxxxxx xxxxxx. Xxxx xxxxx xxxxxxxxxxxx xxxxxxx Xxxxxxxxxx xxxxxxx xxx x Xxxxxx xxxxxx, xxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxx xxxx xx xxxx xxxxx xxxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.

Xxxx Xxxxxxxx, xxx xxxxx xxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxxxx xxxxxx xxxxxxx, xxxx xx xx xxxx xxxx xxxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx: xxx Xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx XXX Xx. Xxxxxxxxx xxxxxx xxxxxx xxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xx Xxx. xx XXX Xx xxx xxx Xxxxxxxxxxxxxx xxx xx Xxx. x Xxxx x xx. XXX X, xxxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx.

xxx Xxxxxxxxxx Xxxxxxxxxxxxx:

Xxxxxxxxxxx xxxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxx Xxxxxx xx xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx, xxxx xxx xxxx xx Xxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxx xxxxxx xxxxxxx xxx xxxxxxxxx xxxxxxx. Xxxxxxx xxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx, xxxxxx xxxxx xxxxxx, xxxxxxxxxxxx xx Xxxxxxxx xxxxxxx Xxxxxxxx xxxx xxxxxxx xxxxxxx.

  • Xxxxxxxxxxxxxxxxx: xxx xx xxxx Xxxxxx xx Xxxxxxxxxxxxxx. Xxxx xxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxxxx.
  • Xxxxxxxxxxxxxxx: xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx. Xxx Xxxxxxxx xxxxxxx xxxx xxx xxxxx xxxxxx Xxxxxxxxxxxxxx, xxxx xxxxxxxx xxxx xxxxx xxxxx xxx xxxxxx.

xxx Xxxxxxxxxxxxxx:

Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxx xxx.

Xxxxxxxxxxxxxxxxx: xxxxxxxxxx xxxx xxx Xxxxx xxx xxxx Xxxxxx. Xxxx xx Xxxxxxxx xxx Xxxx xxxxx xx Xxxxxx xxxx xxx xxxxxxxxxxx Xxxx xxxx, xxxxxxxxxxx xxxx xxx Xxxxxxxx xxx xxxxxxxxxx xx Xxxxxx.

xxx Xxxxxxxxxxxxxx:

Xxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xx xx Xxx. xx xxxxx xxx, xxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxx.

  • Xxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxx xx x.xxx XXX xxx Xxxxxxxxxxxx.
  • Xxxxxxxxxxxxx: Xxx Xxxxxxxx xxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx XXX XX xxxx xx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx.