Betreuung von Kindern: Steuerregeln für Pflegeeltern, Familienpflege usw.

Die Betreuung von fremden Kinder ist vielfältig geregelt: Die Kindertagespflege wird von Tagesmüttern oder Tagesvätern übernommen. Die Vollzeitpflege gewährleisten Pflegeeltern und Pflegefamilien. Ferner erfolgt die Betreuung in Familientagesgruppen, Fachfamilien, Familienpflegestellen und Sonderpflegestellen. Hier erfahren Sie mehr zu den verschiedenen Betreuungsformen und zu deren steuerlicher Behandlung.

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1. Vollzeitpflege gemäß § 33 SGB VIII (Pflegeeltern)

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a) Steuerliche Behandlung

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b) Ausnahme: Vollzeitpflege als Erwerbstätigkeit

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c) Zahlung der Pflegegelder durch Träger der freien Jugendhilfe

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2. Familientagespflege gemäß § 32 SGB VIII (Tagesgruppe)

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3. Heimerziehung gemäß § 34 SGB VIII (Familienpflegestellen)

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4. Einzelbetreuung gemäß § 35 SGB VIII (Sonderpflegestellen)

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Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxx xxx xxx Xxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxx xxx. Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xx xxx xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxx xxx xxxxx xxxxxx xxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxx xxx Xxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxxxxxxx xxxx xxxxx, xxxx xxx Xxxxxxxx xxx xxx xxx Xxxxxxxxxx xxxxxxxx Xxxxxx xxxxx xxxxxxxxx xxxxxxxxxx, xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx. Xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxx xxxx Xxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxx xxxx.

xx xx XXX XXXX x Xxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx

Xxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxx xxxxxx, xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxx xx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxx xxx xx xxx Xxxxx xxx xxxxxxxx Xxxx xxxxxxxx xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxx xxxxxx.

5. Inobhutnahme von Kindern und Jugendlichen gemäß §§ 42, 42a SGB VIII

Xxxx xx xx XXX XXXX xxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxx xxxx xxxxx Xxxxxxxxxxxx xx xxxxx Xxxxx xxx xxxxxx xxx Xxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxx, xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxx xx xxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxx. Xxxx xx xxx XXX XXXX xxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxx. Xx xxx xxxxxxxxx Xxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xXXXxXxxxxxxxx xxx XX X x x X xxxxxxxxxxxxx :xxx.

6. Erziehungs- und Familienhelfer: Steuerliche Regelungen

Xx Xxxxxx xxx Xxxxx xxx Xxxxxxxxx xxxx xxx xxxx xx xx. XXX XXXX xxxxxx xxx. Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxx xxx Xxxx xxx. xxx Xxxxxxxxxxxx xxx xx XXX XXXXx xxxx xxx Xxxxxxx xxx xx XXX XXXXx xxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxx. Xxx xxxx xxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx, xxxxx xx Xxxxxx xxx xxx. Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxx. Xx xxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxx xxx XXX Xxxxxxxx xxx xxxxx xXXX Xxxxxxxx xxx xx.x.xxxx, X xxxx x xxx x XxX xxxx.

Beschäftigung nichtselbstständig oder selbstständig?

Xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxx xxx, xxxxxxx xxxx xxxx xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xX xx.x XXxX xxxxx. Xxxxxx xxxx xxx xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx, xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx x xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx x xx xxxxxxxx. Xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxx xxx xxx Xxx. x xxx Xxx. xx XXxXx.

Vergütungen steuerpflichtig oder steuerfrei?

Xxx Xxxxx xxx, xx xxx Xxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxx xxxxxxx xxxxxxx:

  • Xxxxxxx xxx Xxxxxxx xxxxx xxxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxx, xxxx xxxxx xxxx xx x Xx. xx XXxX x.x. xxxx xxxxxxxxxx, xxxx xxx xxx Xxxxxxxx xx xxx Xxxxx xxxxxxxxx xxxxxx, xxx Xxxxxxxxx xxxxxxxxxxx xx xxxxxxxx.
  • Xxxxxx xxx Xxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxx xxxx Xxxxxxxxxxxxxxx xxxxx xx Xxxxxxxx xxx x Xx. xx Xxxx x XXxXx.
  • Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxx xx Xxx. x Xx. x XXxXx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxx. Xxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx.
  • Xxxxxx Xxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxx xxxxx xxx Xxxxxxxx xxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx xxxx XX X. xxxx.

Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xxxxx xxx xxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxx xx xxxxxxxxxxxx Xxxxxx xxxxxxxxx, xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxx xx Xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx x xxxxxxxxxxxxxxx xxxxx xxx. xxxxxxxxxx Xxxxxxxxxxxxxxxxx x xxx Xxxxxxxxxxxxxxxxxxxxxx.

Xxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxx xx.X. xxxxx xxxxx Xxxxxxx, xxxx xxx xxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxx, xxxx xxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx.

Tätigkeit nach § 3 Nr. 26 EStG begünstigt?

Xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxx xxx xxxx xxx xxxxx Xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxx xxxx Xxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xx Xxxxxx xxx xxxxxx Xxxxxxxxxxx xx Xxxxxx xxxx Xxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxx xxxxxxxxxx Xxxxxxxx xxx xx x.xxx XXX xxxx xxxx: x.xxx XXXx xxxxxxxxx xxxxxxxxxx xxxxxxxx xx x Xx. xx XXxXx. Xxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxx xx Xxx xxxxxxxxx Xxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxxx.

Aufwendungen im Zusammenhang mit der Tätigkeit

Xxx xx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xx.X. Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx x.x.X. xxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxx xxx. xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxx xXxxxxxxxx xxxxxx xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxx xxx xxx xxx Xxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxx, xxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx.

Xxxx xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxx xx xx x Xx. xx XXxX xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxx xxx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx.