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Xxxxxxxxxx Xxxxxx: Xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx
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1. Wann wird ein behindertes Kind steuerlich berücksichtigt?
Xxxxxxxxxx Xxxxxx xxxx xxxxx xxx xx. Xxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxx xxx Xxxxxxxxxxx "xxxxxxxxxxxx xxxx, xxxx xxxxxx xx xxxxxxxxxxx". Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xxxxxxxxxxx xxxx xxx xx Xxx. x Xx. x XXxXx.
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Xxxxxxx Xxxxxxxxxxxxx Xxxxxxxxxx Xxxxxx: Xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx.
Xxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx XxxxxxxxxxxXxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxx xxx xx Xxxxxx xxxxxxxxxxx xxxx xx xxxxxx Xxxx xxxxxx xxxxx xx xxx Xxxxx xxx xxxxxxx xxxxxxxxxxx Xxxxx xxxx Xxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.
Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx xxxxxx, xxxx x. X. xxxx xxxxxxxxxxx Xxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxx xxxx xxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
Xxxx Xxxxxxxxxxx xxxxx xxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxx, xxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx Xxxxxx xxx xxx xxxx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxxxxxx xxx xxxxx xxxx Xxxxxxxx xx Xxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxx x Xxx. x Xxxx x XXX XXx.
Xx xxxxx Xxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxx, x. X. Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx, xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxxxx xx xxx Xxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx, xxxxx Xxxxxxx xxxx xxx xxxx xx Xxxxxx xxxxxxxxxxxxx Xxxxx xxxxxxxxxxx, xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx.
Xxx Xxxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx.
Xxx xxxxx XxX xxx xx xxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx, xxxx
- xxxxxxxxx Xxxxxxxxx xxxxxxxxxxx, xxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxxx Xxxxxxxxx xxxxxx x. X. xxx Xxxxxxxxxxxxx xx xxxxx Xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx, xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx XXX XXX xxxx xxx Xxxxxxxxx xxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxxxxxx xxxxxx Xxxxxxxxxxx xxxxx xxx xx. Xxxxxxxxxx xxxxxx.
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- xxxx Xxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxxxxxxx xxxxx.
Xxxxxxxx xxx XxX xxxxxxx xxx xx xxx xxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx, xxxx x xxx XxX xxx xxxxx xx x xxxxx xxxxxxxxxx Xxxxxxxxx xxxxxx xxxxxxxxxxx xxxx, xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx.
Xxx Xxxxxxxxxxx xxxx xxxxxx xxxxx xxx xxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxx, xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxxx.
Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx, xxxx xxx Xxxx xxxxxxxxxxxxxx xx xxx Xxxx xxx, xxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xx. x. xxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xx Xxxxxxx xxxxxxxxxxxxx, xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxx. Xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxx xx. X. xxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx, xxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxx.
Xxxx xxxx xxx Xxxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xxxxxxxxxxx xxxx xxxx, xx xxxxxx xxxx xxxxx, xxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx. Xxxxxxxxxx xxxxxxxxxx xxxx xxxx. Xx xxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxx xxxx xxxx xx xxxxxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxxxxx xxxxxx, xxxx xxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx. Xx xxxxxx xxx xxxx xx xxx Xxxx xxx XxxxxXxxxxxx, xxx xx xxxxxx Xxxxxx xxxxx xxxxxxxxx Xxxxxx xxxxxxxxx xxxx, xxxx xxxx xxx xx Xxxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxx xxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.
Arbeitslosigkeit des Kindes
Xxx xxxxxxxxxxx Xxxx xxxx xxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxx xxxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxx Xxxxxxxxx xx. X. xxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxxxxxxxxxx xxxx, xxxx xxxxxx xx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.
Xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxx xxxx, xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxx xxxxxx xxx, xxxx xxx Xxxx xxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx Xxxxx, xx xxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxx xxx, xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxx.
Xxxxx xxxxx xxxx xxx XxX xxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx. Xx xxxxxx xxx XxX xxx, xxxxx xxxxxxxx xxxx xxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx. Xxxxx xxxxxxx xxx XxX xxxxx xx xxxx xxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx.
Beschäftigung des behinderten Kindes im Niedriglohnsektor
Xxxxx xxxxxxxxxx Xxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxx xxx, xxxxxxxxxx xxxxxxx xx xxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxx Xxxx. Xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxx Xxxx xx xxx Xxxx xxx, xxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxx xx xxxxxx x xxx xxxxxxxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx. Xxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxx, xx xxx xxxxxxxx Xxxxxxxxxxxx xx xxxxxx, xxxxx xxxxx xx xxx Xxxxxxxxxxx, xxxxxxx xx xxx xxxxxxxx Xxxxxxx xx xxx xxxxxxxx xxxxxxxxxxxxxx Xxxx.
Xxx Xxxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxx. Xxxxxx Xxxxxxxxx xxx xxxxxxx xxx Xxxxx xx xxxxxxx, xxxxx xxx Xxxx, xxx xxxxxxxx, xxx xxxxxx Xxxxxx Xxxxxx xxxxxxx xxxxx xxxxx xxxx. Xxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx:
- Xx xxxx xxx xxxxxxxxxx Xxxxxxxxxx xx xxxxxxx xxxxxx, xxxx xxxx xxx xxxxx xxxxxxxxxxx Xxxxxx xxxxx xx xxx Xxxx xxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxx xx xxxxxx xx. X. xxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xx xxxxxx Xxxx xxxxx xx xxxx Xxxxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxxx, xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx, xxxx xxx Xxxx xxx Xxxxx xxxxx xxxxxx.
- Xx xxxx xxxx xxxx xx xxxx, xxxx xxx Xxxx xxx xxxxxxxxxx xx Xxxxx xxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxx xxx, xxxx xxx xxx xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxx xxx xxxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxx xxx xx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxx xxxxxx, xxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxx, xxxx xxxxxx xx xxxxxxxxxxx.
- Xxx xxx Xxxx xxxxx xxx Xxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx, xxxx xx xxx xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxx xxx xxx xxxxxxxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxx xxxxxx xxxx, xxx xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx.
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2. Wann ist ein volljähriges Kind "außerstande, sich selbst zu unterhalten"?
Xxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxx xxx "xxxxxxxxxxxx, xxxx xxxxxx xx xxxxxxxxxxx", xxxx xx xxxxx xxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxx xxx XXXxXxxxxxxxx xxx xx.xx.xxxx xXXxXx. xxxx X X. xxxxx.
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Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxx xxxxxxx xxxxxxxxx,
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- xxxx xxx Xxxx xxxxxxxxxxxxxx xx xxxxx Xxxx xxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxxx.
Ist das eigene Kindeseinkommen zu erfassen?
Xxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxx xx Xxx. x Xxxx xxx XXxX xxxxx. Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxx xxxxxxxxxx xxx xx Xxx. x Xxxxxx xxxx XXxX xxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx" xxx x.xx.xxxxx. Xxx xxxxxx xxxxxxxxxxxx Xxxxxx, xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxxx xx xxx xxx Xxxxx xxxxx Xxxxxxxxxx xxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxx xxxxxxxxx, xxx xxxx Xxxxxx xxxxxxxx xxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxx.
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Xxx Xxxxxxxxxxxxx XxxxxxxxXxxxxx xxx xxxxxxxxxxx, xxxx Xxxxxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx, xxxx xxx Xxxx xx xxx Xxxx xxx, xxxx xxxxxx xx xxxxxxxxxxx. Xxxx xxxx xx xx xxxx xxxxx xxxxxxxxx, xxxxxx xxxxxxxxx xxx Xxxxx xxx XxxxxxxXxxxxxxxxx xx xxxxxxxx xxx xXX XxxxxxxxXxxxxx xxx x.x.xxxx, x X xxxxxxxx.
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3. Ermittlung der finanziellen Mittel
Xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxx xxxxxx xxxx xxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx Xxxxxxx, x.X. xxx Xxxxxxxxx, xxxx Xxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxx. Xxx xxx Xxxxxxxx xxx Xxxxxx xxx xxxx Xxxxxxxxxxxxxxx xxxxx xx xx xxxxxx Xxxxxxxxxxxx xxxxx xx. Xxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxx xxx Xxxxxx Xxxxxxxxxx xxxxx, xxxxxxx xxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxx, XXXxXX xxxx X. xxxx.
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Eigenes Vermögen des Kindes
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4. Ermittlung des notwendigen Lebensbedarfs
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a) Allgemeiner Unterhaltsbedarf
Xxx xxxx Xxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxx, Xxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxx xx xxxxxxxxxxxx Xxxxxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xx xxxxxxxxxxx Xxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxx.
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b) Behinderungsbedingter Mehrbedarf
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Weiterer behinderungsbedingter Mehrbedarf
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5. Vergleichsrechnung zwischen Lebensbedarf und Finanzmitteln
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6. Wenn das volljährige Kind zu Hause lebt
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7. Wenn das Kind teilstationär eine Einrichtung besucht
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8. Wenn das Kind vollstationär in einem Heim untergebracht ist
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9. Wie die Behinderung nachzuweisen ist
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10. Unfähigkeit zum Selbstunterhalt trotz Freiheitsentzug?
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