Da Sie für ein behindertes Kind zeitlich unbegrenzt Kindergeld oder einen Kinder- und Betreuungsfreibetrag erhalten, haben Sie ebenfalls Anspruch auf alle kindbedingten Steuervorteile, die daran anknüpfen. Ferner stehen Ihnen eine ganze Reihe weiterer Steuervergünstigungen zu.

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1. Kindergeld und steuerliche Freibeträge

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a) Abzeigung des Kindergeldes an das Sozialamt

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b) Angeborener Gendefekt gilt als Behinderung ab Geburt

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2. Behinderten-Pauschbetrag

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Übertragung bei getrennter Veranlagung bis 2012

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Übertragung bei Einzelveranlagung für Ehegatten ab 2013

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Übertragung bei getrennt lebenden oder nicht miteinander verheirateten Eltern

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Übertragung für ein Kind im Ausland

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3. Pflege-Pauschbetrag

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Unterbringung in einem Tagesheim oder Kurzzeitpflegeheim

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Kleinkinder

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4. Kinderbetreuungskosten

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Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxx xx xxxx Xxxxxxx, xxxxxxxxxx x.xxx XXX xxx Xxxx xxx Xxxx, xxxxxxxxx. Xxx Xxxxxxx xxx Xxxxxx xxxxxxx xxxx xxxxx xxxxxx xxxxxxxx xxxxxx.

XXXXXXXXX: Xxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxxxxx xx xxxx xx xxxxx Xxxxxxxxxxxx, xxx xxxxx xxxxxxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx xxx xxxxxx Xxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxxxxxxx xxxxxx xxxx xxxx Xxxxxxxx xxxxxxxxx, xxx xxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.

Xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxx xx x xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxx xx xxx XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxx .

5. Ausbildungsfreibetrag

Xxxx xxxx xxx xxxxxxxxxxx Xxxx xxxxxxx Xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx, xxx xxxx xxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxx xxx. XxxxxxxXxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx XXX xxx xxxx xxxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxx, xxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx xxxx.

Xxx xxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx: "Xxx xxxxxxxxxxxxxxxxx Xxxx xxxxxxxx xxxx xxxx xxxx xx Xxxxxxxxxxxxxxxx, xxxx xx xxxxx xxxxxxxx Xxxxxxxxxx xxx xxxx x xxxx xxxx xxxxxxxx x Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxx. Xxxxxxx xxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxx xxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx" xX xxx Xxx. x XXxX xxxxx XX xx.x.x, XXxXx. xxxx X X. xxxx.

XXXXXXXXX: Xxxx xxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxx xxxxx xxx xx. Xxxxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx xx. Xxxxxxxxxx xxxxxxxxxx, xxxxx Xxxxx xxxx xxxxx Xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxx.

6. Kosten für die Unterbringung in einem Behinderten- oder Pflegeheim

a) Vollstationäre Unterbringung in einem Heim

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

XXXXXXXXX: Xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxx xxx xxx Xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx, xxxxxxx xxxx xxx Xxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx xxxxxxxxx XXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxxx.

Xxx xxxxxxxxx Xxxxx xxx, xx Xxx xx xxxxxx Xxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxx Xxxxxx xxx xxxx xxxxxxxxxxx xxx xx Xxxxxxxx xxxxxx xxxxxxx:

  • Xxx xxxx xxxx Xxxxxxxxx: Xxxxx xxx Xxxx xxxxx xxx Xxxxxxxxxxxx "X", "Xx" xxxx xxxxx xxx Xxxxxxxxxxx XXX xxx xxxxxxxx XxxxxxxxxxxxXxxxxxxxxxxx xxx x.xxx XXX xxxxxxx, xx xxxxx Xxx xxx xxx Xxxx: Xxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxx Xxx xxxxxx xxx xxx xxxxxxxxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxx xxxxxxxx. Xxx xxxx xxxxxxx Xxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxx xxxxxx xxx xxx Xxxxxxxxxx xx xxxxxxxxx Xxxxxx xxxxxxx xX xx.x Xxx. x xxx x XXxXx.
    Xxxxx xxxx xxx Xxxx xx Xxxxxxxxxxx X xxxx XX xxxxxxxxxxx xxx xxxx xxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxx Xxxxxxxx xxx xxx xxx "xxxxxxxx" XxxxxxxxxxxxXxxxxxxxxxxx xxx, xxxxxxx Xxx xxxxxx xxxxxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxx "Xxxxxxxxxx xxxxxXxxxxxx" xXXX Xxxxxxxxx xxx xx.x.xxxx, XX xxxx X. xxxxx.
  • Xx xxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx X xxx XX: Xxxxx xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx. xxx Xxxxxxxxxx xxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxx xxxxxx, xxxxxx xxxx xxx xxxxxxxxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxx xx xxx Xxx. x XXxX xx Xxxxxxxx xxxxxxxx xxxx xX xx.x Xxx. x XXxX xxxxx. Xxxxx xxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx X xxx XX xxx xxxxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxxxxx xxx XxX xxxxxxxx xxx XXX xxx x.xxx XXX xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx.

Xxx Xxxxxxxxxxx xx xxxx xxxx xxxx xxxx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxx, xxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxx Xxxxxx xx Xxxxxxxx xxxxxx xX xx.x Xxx. x XXxX xxxxx. Xxxx xxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxx, xxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxx, xxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxx xx xx XXxX xxxxxxxx xxxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx "XxxxxxxxxXxxxxXxxxxxx": Xxxxxxxx Xxxxxxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xx xx XXxX xX xx.x Xxx. x XXxX xxxxx XXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx.

XXXXXXXXX: XXXX xxx Xxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx xx xxxxxx Xxxx xxxxx xxx "XxxxxxxxxXxxxxXxxxxxx" xxxx, xxxxxxx xxx "Xxxxxxxxxx xxxxxXxxxxxx": Xxx Xxxxxx xxxxx xxxxxxxxxxx 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.

Xxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xx XXxX xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx:

  • Xxxxxxxxxx.
  • Xxxxxxxxxxxx xxxx Xxxxxxx xXxxx xxx Xxxxxxxxxxx, xx xxx xxxxxxxxxx Xxxx xxxxxxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xx xxxxxxxx xxx. xx xxxxxxx. Xxx Xxxxxxxx xxxxxx xx xxx, xxxx xxx Xxxx xxxx xxx xxxxxxxxxxx Xxxx xxxxxxxxxx, xxxx xxx Xxxx xxx xxxxxxxxx Xxxxxx, Xxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxx.
  • Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx: Xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxx Xxxxxx xxxxxxxxxxx, xxxx xxxxxx xxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxx xxxx xxxx xxxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx xxxxxx Xxxxxx.
  • xxxxxxxxxxxxxxxxxxxx xx Xxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxxxx, xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx.
  • Xxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx, x. X. Xxxxxxxx xxxx Xxxxxxxxxxx, xxxxx xxxx xxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxx xxx Xxxxxx, xx Xxxxxxx xxx xxxxxxxxxxx Xxxxxx xx xxxxxxxxxxxx xxxx xx xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxx xxxxxxx xxxxxx, xxxxxxx Xxx xxxx xxxxxxxxx xxx xxx Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxxxxx.
  • Xxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxx xxx Xxxxxx, xx Xxxxxxx xxx xxxxxxxxxxx Xxxxxx xx xxxxxxxxxxxx xxx xx xxxxxxxxxxx.

XXXXXXXXX: Xxxxx Xxx xxx Xxxx xx xxx Xxxxxxxxxxx xx xxxx xxxx Xxxxx xxxxx, xxxxxxx Xxx xxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxx xxx xxx XXX xxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx XX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.

Xxxxx xxxxxxxxx xxxxxx xxxxxxxx Xxxxxxxxxxxx:

  • Xxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxx, xxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx.
  • Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxx xxxxxxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxx Xxxxxx.
  • Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxx xxxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx xxxxxx Xxxxxx, xxxx Xxxxxxxxx xxx Xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xx. X. Xxxxxxxx, Xxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxx, xxxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxx.
  • Xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxx, Xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXXXX: Xxxxx Xxx xxxxxx xxxxxxxxxx xxxxxxx, xxxx xxx Xxxx xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx, xxxxxxx Xxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxx x xxxxxxxxxx xxx XXX x xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx Xxx xxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxx .

b) Vorübergehende Unterbringung in einem Tagesheim oder Kurzzeitpflegeheim

Xxx xxx xxxxxxxxxxxxxxxxx Xxxx xxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxx xx xxxxx Xxxxxxxxx xxxx XxxxxxxxxXxxxxxxxxx xxxxxxxxxxxxx, xxxxxxx Xxx xxx Xxxxxx xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx Xxx xxxx xx xx XXxX xxxxxxxx, xxxxx xxx Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxx.

XXXXXXXXX: Xxxxxxxxxxx xxxxx Xxxxx xxx XxxxxxxXxxxxxxxxxxx xxx xxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx, xxx Xxx xxxx xxx Xxxx xx Xxxxxxxx xxxxxx xxxxxxx, xx xXxxxxxx, XXxXxXxxxxxxxx xxxx, xx xxx Xx. xxx.

c) Ablösezahlungen anstatt laufender Heimkosten

Xx xxxx Xxxxxx xx xxxxxxxxxxxxxxxxx Xxxxx, xxx xxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxx xx xxxxx Xxxxxxxxxx xxxx xx Xxxxxxxxx xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxx xxxxxxxxxx xxxxxx. Xx xxx xxxxxxx, xxxx xxx xxx xxx Xxxxxxxxxx xxxxxxxxxxx, xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xx xxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxx, xxx Xxxx xxxxxxxxxxxxxxx xx xxxxxxx.

Xxxxx Xxxxxxxxx xxx Xxxxxx xxxx xxxx xxx Xxxxxx xxxxxx xxxxx xxxxxxxxx: Xx Xxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxx Xxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxxxx xxxxxxxx xx xxxxxx Xxxx xxxxx xxxxxxxxxxxxx, xxxxxxx xxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxxxxx xxx Xxxx xxx Xxxxxxxx xxx Xxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxx xxxxxxx, xxxx Xxx xxxx "xxxxxxxxx"x, xxx x. X. xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxx xx xxxxxxxxxxxx Xxxx xx xxxxxx Xxxxx x xxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx x xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx.

7. Kosten für die Pflege zu Hause

Xxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xx Xxxxx Xxxxxxxx xxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxx xx xxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxx.

Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xx xxxx xxx xx xx.xxx XXX xxx xx x, xxxxxxxxxx x.xxx XXX xx Xxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x XXxX xxxxx.

Xxxxxx xxx xxx xxxx xxxx xxxxx xxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx. Xx xxxxxx xxx, xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx, x.x. xxx xxxxxxxxxxxxx Xxxxxx xx Xxxxxxxx xXxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx.

  • Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx. Xxxx xxxx xxxx xxx Xxxxxxxx xx xxxxx Xxxxxxxxx xxxx Xxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.
  • Xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxx, xxxxxxx xxxx Xxxxxxxxxxxx xx, xxxx xxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxx xxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.
  • Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx. Xxxxxx xxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xx xxxxx Xxxxxxxx xxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxx.
  • Xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxxxx xxxxx xx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, x. X. Xxxxxxx, Xxxxxxxx, Xxxxxxxxx, Xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.

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

Xxxxx xxx xxxxxxxxxxxxxxx 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 x xxx xxxxxxxxx Xxxxxxxxx x xxxxx xxxxxxxxxxxxxx xxx. Xxxx xxxxx xxxxxx Xxxxxx xxx xxxx xx xxx XXxX xxxxxxxxxxx.

XXXXXXXXX: Xxxx xxx Xxxx xxx Xxxxxx, xxx xxxx xx Xxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxxxxx xxxxxx. 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.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx.

Besondere Regelung bis 2008

Xx xxx Xxxxxx xxxx xxx xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx x.xxx XXX xxxxx x, xxxxxxxxxx x.xxx XXX xx Xxxx, xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x Xxxx x, x. Xxxxxxxx XXxX xxxxx.

Xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxx xxx xxxx, xxxx xxxxxxx xxxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx. Xxxxx Xxx Xxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxx xxx xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xx x.xxx XXX xxx xx x, xxxxxxxxxx xxx XXX, xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx x.xxx XXX xxx xx x xxxxxxxxx.

Xxx xxxxxxxxxxxxxxxx xxxxxx "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 xxxx Xxxxxxxx, xxx

  • xx xxx Xxxxxxxxxxx X xxx XXX xxxxxxxxxxx xxxx.
  • xx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx "X" xxxx "Xx" xxxxxxxxxxx xxxxx xxx xx Xxx. x XXxXXx. Xxxxx xxxxx xxxx xxxxxx Xxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx.
  • xxx Xxxxxxxxxx xxxx xx xx Xxx. x XXX XX xxxxxxxxx xxxx. Xxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx XXX, xxxx xxx xxx xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx, xxx xxx xxxxxxxx Xxxx xxx Xxxxxxxxxxx XXX xxxx xxxxxxxxxxx, xxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxxxxxxx Xxxxxx xxxx xx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.
  • xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx.

XXXXXXX: Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxx Xxxxxx, xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx "X" xxxx "Xx" xX xx.x Xxx. x XXxXx xx xx Xxx. x XXxXXx.

8. Kosten für den Besuch einer Privatschule

Xxx Xxx Xxxx xxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxx xx Xxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxx xXxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxx xx xxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx, xx xxxxxxx Xxx xxx Xxxxxxxxx xxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx x xxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx x xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xx xx XXxX xxxxxxxx xX xx.x Xxx. x XXxXx.

Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx, xxxx

  • xxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxx xxxx xxxxx xx xxxxxxxxxx Xxxxx xxxxxxxxxx xxx xxx
  • Xxx xxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxx XxxxxxxXxxxxxxxxxxxxx xxxx xxx xxx xxx xxxxxxxxxx Xxxxxx xXxxxxxxxxxxxx xxxxxxxx, xx xxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxx xxxx.xxxxxx

Xxxx xx xxxxxxx Xxxxxxx xxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx, xxxx xxx xxxxxx xxxxx xxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx. Xx Xxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxx xxxxxxxx. Xxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx:

  • Xxx Xxxx, xxx xx Xxxxxx xxxxxxxx xxx, xxx xxxxxxxxxxxxxx xx xxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xx xxxxxx Xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
  • Xxx Xxxx, xxx xx Xxxxxxxxxxx xxxxxx, xxx xx xxxxx Xxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
  • Xxx Xxxx xxx xxxxx xxxxxx Xxxxxxxxxxx xx xxxxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxx. Xxxx xxxx xx xxxxxxxxxxxxxxxx xxxxxxx xXX XxxxxxxxxxXxxxx xxx xx.xx.xxxx, x X xxxxxxxx.

XXXXXXXXX: Xxxxxxxxx xxxx xxxxx xxx xxx Xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxx.

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

9. Fahrtkosten für Privatfahrten

Xxxxxxxxxxx xxxx xxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xxx xxxx xxxx xxxx, xxxx xxx Xxxxxx xxxxx xxxx Xxxxxxxxxxx xxxxxx, xxxxxxx xxx Xxxxx xxx xxx Xxxxxx xxxxxxxxx xxx Xxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxx Xxxxxx xx Xxxxxxxx xxxxxx. Xxx xxxxxxx xxxxxxxxxx xxx xxxxxx Xxxxxxx xxxxxxx xxxxxx, xx xxxxx xxx xxxxxxxxxx Xxxx xxxxxxxxxxxx xxx xX xx.x XXxX "Xxxxxxxxxxx"x.xxxxxx

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxxxx xxxx Xxxxxxx xxx Xxxx.

10. Fahrtkosten für berufliche Fahrten

Xxxxxx Xxx Xxx Xxxx xx Xxxxx Xxxxxxxx xxxxxxxx xx xxxxxx Xxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxx, xxxx Xxx Xxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxx xxxxxxx xxxxxx, xxxx xxx xxxxxx xxxxx xx Xxxxxxxxxxxx xxx Xxxxx Xxxxxxxxxxx.

XXXXXXXXX: Xxxxx xxx Xxxx xxxxx Xxxx xxx Xxxxxxxxxxx xXxXx xxx xxxxxxxxxx xx xxxx xxxxx XxX xxx xxxxxxxxxx xx xxx xxxxxxxxxxx xxx Xxxxxxxxxxx "X" xxxx "xX" xxx, xxxx: Xxx Xxxxxxx xxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxx XxxXxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxx xxxxxx xxx Xxxxxxxx xxx xxx x Xxx. x XXxXx.

Xxxxx xxx Xxxx xxxxxx xxx Xxxxxxxx xxxxxxx xxx Xxx xx xxxxxxxx xxx xxxxxx Xxxxx xxx Xxxxxx xxxxxx xxx xxxx xxxxxx xxxxxxx, xxxx xxxx xxx Xxxxxxxxxxx xXxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx, xxxx xxxxxxxx xxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx XxxXxxxxxxxxx. Xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxx xxx, xxxx xxx Xxxx xxxxx xxxxxx Xxxxxxxxxxx xxxxx xxxxxx xxxxxx xxxx xxxx xxxxxx Xxxxxxxxxxxxx xxxxxxx xX x.xx Xxx. x XXxXx XXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx xxx Xxxxxx: Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx .

11. Kosten für den Erwerb des Führerscheins

Xxx Xxxxxxxx, xxx xx xxxx xxx xxxxxxxxxxxxx xxxx, xxxx xxx xxxx xxxxxxxxxx xxx Xxxxxx xxx xxx xxxxx Xxxxxxxx xxxxxxxxxxx xxxxxxx, xxxx xxxx xxx Xxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxxxxxxx. Xxx xxxx xxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxx xxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXX: Xxx XXX xxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx, xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xx xxx xxxxx xxxxxxx Xxxxxx xxx Xxxxxxxx xxxxxxxx, xxx xxxxxxxx xxxxx Xxxxxxxxxxx xxxxx xxxx xxxxx xxx Xxxxxxxxx xxxxx Xxx xxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx. Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxx xxxxxxxx. "Xxx xxxxxxxxx Xxxxxx xxxx xxxxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxx xxxxxxxx xxxxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxx Xxx xxx Xxxxxx xxxxxx Xxxxxx xxxx Xxx xxxxxxxxxxx Xxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxx xxxxxxxx. Xxxx Xxxxxxxxxx xxx XXX xxxx Xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx. Xxxxxx xxxxxxx xx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxx xxx Xxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxxxx xxx Xxxx xxxx Xxxxxxxxxx xx xxxxx xxxxxxxxxxxx Xxx, xxx xxxx xxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxx, xxxxxxx Xxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx.

12. Kosten für eine Reisebegleitung im Urlaub

Xxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxx xxxxxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxx, xxxxxx xx xxxx Xxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxx xx xxx Xxxxxxxxxx xxxx Xxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx Xxx xxxx xx xx XXxX xxxxxxxx. Xxxxx Xxxxxx xxxx xxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx X xx.x XXxX "Xxxxxxxxxxxxx"x.

XXXXXXXXX: Xxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xxxxx Xxxxxx xxx xxx XXX xx. Xxxxxxxxxxxxx xxxx xxxxxxxxx xxxxx xxxxxxxxx xxxx xxxxxx Xxxxxx xxxx, xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx xxxx, x. X. xxx Xxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxx xXXX Xxxxxxxxx xxx xx.x.xxxx, X xxxx XxxxxXx xx, XXX xxx.

Xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xx xxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxx xxx xxx Xxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxx, xxxxxxxx xxx Xxxxxxxxxxxx, xxxxxxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxx xxxx xxx xxxxxxxxxxxxx, xxxx xxx xxxxx xxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxx. Xxx xxxxxxxxxx xxxxx xxx XXX xx Xxxx xxxx xxxxx Xxxxxx xxx x.xxx XX xx xxx XXXx xxxxxxxxx. Xxx xxx xxx Xxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx Xxx xxxxxxxxxx. Xxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx "Xxx Xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx". Xxxxxxxxxxx xxxxxxx Xxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxx.

Kosten für Familienurlaube mit behinderten Kindern teilweise absetzbar?

Xxx xxxxxx xxxx xxx Xxxxx, xx xxxx Xxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxx. Xx xxxxx Xxxx xxxxx xxxx Xxxxxxx xxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxx, xxxx xxx xxxxxxx xx Xxxxxxx xxx XxX xxx xxx, xxx Xxxxxxxxxxx "X", "xX" xxx "X" xxxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxxx, Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxxx.

Xxxx xxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xx Xxxxxx xxx. Xxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxx, xxxx xxxxx xx xxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx. Xxxx xxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxxxxxxxxxx xxxx xxx xxx Xxxxxx, xxxx xxx xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxx, xxxx, xxx, xx xxx xxx xxx xxx Xxxxxx xxxxx Xxxxxx xxxxxxxxxx. Xxxx xxxxx xxxx xxxxx xxx Xxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxx xx Xxxxxxxxxxx, xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx Xxxxxxxxxxxxxxxxxx XX xxx xx.x.xxxx, XXX xxxx X. xxxxx.

13. Beitragsnachzahlungen zur Rentenversicherung

Xxx Xxxxx xxxxxx xxxx xxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxx xxxxxxxxxxxx xxx xx. Xxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xx xxx Xxxx xx Xxxxx xxxx xxxxxxxxxxxxxx Xxxxx xx xxxxxxxxxxxx.

Xxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx x xxxxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx x xxxxxxxxx. Xxxx xxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxxx xXX XxxxxxxxxxXxxxx xxx x.x.xxxx, XXX xxxx X. xxx.

14. Vergünstigungen bei der Kfz-Steuer

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