Für Personen, die aufgrund einer psychischen Krankheit oder einer körperlichen, geistigen oder seelischen Behinderung nicht in der Lage sind, ihre eigenen Angelegenheiten selbst zu regeln, bestellt das Amtsgericht einen rechtlichen Betreuer (§§ 1896 ff. BGB). Hier erfahren Sie, wie die Kosten beim Betreuten und wie die Einnahmen und Ausgaben im Zusammenhang mit einer solchen Tätigkeit beim Betreuer steuerlich behandelt werden.

1. Der rechtliche Betreuer gemäß § 1896 BGB

Xxx XXX xxxxxxxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxx:

  • Xxx Xxxxxxxxxxxxx xxx xxx xxxx. Xxxxxxxx xxxx Xxxxxxxxxxxxxx, xxxxxx xxxx xx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx.
  • Xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx, x. X. xxx xxxxxxxxx Xxxxxxxxxxx.
  • Xxx Xxxxxxxxx xxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xx Xxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx, xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxxxx xxxx xxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxx xxxx XXXx.

Xxxxx xxx Xxxxxxxxxxxxxxxx xxx xx.x.xxxx xXXXx xxxx X X. xxxxx xxxxxx xxx Xxxxxxx xxx x.x.xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxx xxxxx xxxx Xxxxxxxxxxxx, xxx xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx, xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxx xxxxxxxx xxxxxxx, xxxxx Xxxxxxxx xxxxxxxxx xxx xxxx XXXx. Xxxxxxx xx xxxx XXX xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xx xxxxxxxxxx x. X. xxx Xxxxxxxxxxxxxxx, xx xxx Xxxxx xxxx xxxxx xxx xxxxxxxxxx Xxxxxx.

Xx Xxxxx xxxx, xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxx xxxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxx xxx xx. xxx.xxx, xx Xxxxx xxxx xxxxx xx xxxx x,x Xxxxxxxxx.

Xxx Xxxxxxxx xxxxxx xx xxxxxx Xxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx xxxx Xxx. x XXXx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxx Xxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxxx xxxxxxx xxx xxxx Xxx. x XXXx. Xxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxxx xxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxx xxx Xxxxxxxx xxxxxxxx xxx xxxx Xxx. x xxx x XXXx. Xxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx. Xxxxx xxx xxxxxxxx Xxxxxx xxxxxxxxx xxx, xxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx.

Xxxx Xxxxxxx xxxxx Xxxxxxxx xxxx xxxxxxxxxxxx xxxxxx xXxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx. Xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xx xx Xxxxxxxxxxx xxxxxxx xx. xx.xxx xxxxxxxxxx Xxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxx xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx x.x. Xxxxxxxxxxxxxx xxx xxxxxxx, xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxx, xxxxxxx xxxxxxxxx xxx Xxxxxxx xxx xxxxxxx xxx xxxxxxxxxx Xxxxxxxx. Xx Xxxxx xxxx xxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx.xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xx xxx.xxx Xxxxxxxxx Xxxxxxxxxxxxxx xxx xx xx.xxx Xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxx. Xx xx.xxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxxx, xx xx.xxx Xxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xx xx.xxx Xxxxxxxxx Xxxxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xx xxx Xxxxxxxxx Xxxxxxx xxx xx xxx Xxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxx xxx xxxxxxxx xXxxxxxxxx xxx Xxxxxx, Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxxx xxx xxxx, Xxxxx: x.x.xxxxx.

Xxxxxxxxxxxxxx Xxxxxxxx: Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxx Xxx. x XXXx. Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx, xx xxxx xxxxxx xxx Xxxxxxxxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxx, xxxx xxx xxx xxxxx Xxxxxxxxxx xxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxxx Xxx. x XXXx.

Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx, xxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx. Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx XXX xxx Xxxx. Xxx x.x.xxxx xxxxx xxx Xxxxxx xxx xxx XXX, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx XXX xxx xx XXX xxxxxxxxx xxxxx xxx x xx XXX x xxx XXXx. Xxxxxxxxxxxxxxx xxxxxxxx xxx xxx "x. Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxx.

Xxxxxxxxxxxxxxx Xxxxxxxx: Xxx xxxxxxxxxxxxxxx Xxxxxxxx xxxx xxx xxxx xxxxxxxx, xxxx xxxxx xxxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxx, xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxx xxx xxxx Xxx. x Xxxx x XXXx. Xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xx xxxxxxx xxx x Xxx. x xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx xxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxx xx xxxxxxxxxx. Xxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx, xxxx

  • xxx Xxxxxxx xxxx xxx xxxx Xxxxxxxxxxxxxxx xxxxxx xxxx
  • xxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxx xxxx xxx xx Xxxxxxxxxxxxx xxxxxxxxx.

2. Steuerliche Behandlung beim Betreuten

Xxx Xxxxxxxxxx xxxx xxx Xxxxxxxx xxxx xxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xXXX Xxxxxxxxx xxx x.x.xxxx, XX xxxx X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx:

  • Xxxxxx xxx Xxxxxxxx xxxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx x xxxxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx x xxxxxxxxx.
  • Xxx xxx Xxxxxxxx xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxx, xxx xxx Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxx xxxxxxxx, xxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx. Xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxx xxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx.

XXXXXXXXX: Xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx.

xxxx xxx Xxxxxxxx xxxxxx Xxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxxxxx xx Xxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx.

XXXXXXXXX: Xxx Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxxxxxxx XxxxxxxxxxxxXxxxxxxxxxxx xxx x.xxx XXX. Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxxxx xxxx xxxxxxxxx Xxxxxxxxx xx.

3. Steuerliche Behandlung beim ehrenamtlichen Betreuer

Xxxx Xxxxxxxx, xxx xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx, xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxxxx xx xxx Xxxx xxxx, xxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxx xx xxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxx xxxx xx. XXXx. Xx xxxxxx Xxxxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx.

Xxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxx Xxxxxxxx xxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxx xxxxxxxx xxxxxxx xx xxxxx XXX xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx XXX xx.x.xxxx xxx xx.x.xxxx: xxx XXXx. Xxx xxxxxxxxxxx Xxxxxxxxx xxxxxx xxx Xxxxxxxx xxx. xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxx xxx xxxxx XXXx. Xxx xxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxxx xx xxxx XXX xx xxxxxxxxx. Xxxxx Xxxxxxxxxxxx, x. X. xxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxx, xxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxx.

Xxxxxxx xx xxxxx XXX xxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xx, xxx "xxxx xxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxx, xxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx xxxx". Xxxx xxx xxxx xxx x.x.xxxx xxx Xxxxxx xxx xx x xx XXX x xxx XXX xxxxxxx xx x xx XXX x xxx XXXx.

a) Einkommensteuer bis 2010

Xxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxxx" xxxxxxx xx xx Xx. x XXxX xxxxxxxxx x xxx xxxxxxxxx Xxxxxxxxxxxx:

  • Xxx xxxx xxxxxxx xxxx Xxxxxxxxxxxx, xxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx Xxxxxxxx xxxxxxxx xx x xxx Xxxxxxxxxxxxxxxxxxxxxx x xxxx xx XXX x xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXxXx Xxxxxx xxx x.x.xxxx, XXxX xxxx X. xxxxx.
  • Xx xxx Xxxxxx xxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxx xx x Xx. xxx XXxX xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx.
  • Xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxx, xxxx xxx xxxxxxxxx xxx Xxxxxxxxxx xxx xxx XXX xx Xxxx xxxxxx, xxxxxxxxx xxxxxxxxxxxxxxx.

Xxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxx xxxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx xxx XXX xxxxxxxxxxxx xXxXx Xxxxxx xxx x.x.xxxx, XXxX xxxx X. xxxxx XXX Xxxxxxxxxxxxx xxx xx.x.xxxx, X xxxxxxxxxXx xxxx.

Xx xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxx x xxxx xxxxxxxxx

Xxxxxx xxx Xxxxxxxxxxx

x Xxxxxxxxx

x Xxxxxxxxxxx

x Xxxxxxxxxxx

x Xxxxxxxxxxx

Xxxxxxxxx

Xxxxxxxxxxxxxxxxxxx

xxx XXX

.x. xxx XXX

xxx XXX

.x. xxx XXX

xxx XXX

.x. xxx XXX

x.xxx XXX

.x. xxx XXX

xxxxxxxxxx

Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx

x x XXX

xx

x xxx XXX

.x. x XXX

x xxx XXX

.x. x XXX

x x.xxx XXX

.x. xx XXX

Xxxxxxxxxx

x XXX

x xxx XXX xxx

x xxx XXX

x x.xxx XXX

Xxxxxxxxxxxxxxx xxx xx Xx. x XXxXx

x XXX

x XXX

xxx XXX

x.xxx XXX

xx xx x xxx Xxxxxxxxx xxxxx. xxx XXX xxx x xxx xxx XXX xxxxx. xxx XXXx.
xxx Xxx Xxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxx xxx xxx XXX.

XXX: Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxxx:

  • Xxx xxxxx xxxxxxx xx xxxx xxx xxx Xxxxxxxxx xxxxx xx "xxxxxxxx Xxxxxxxxxx" xxxx
    xx xx Xx. x XXxX, xxxxxxx xx "Xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxx" xxxxxxx
    xx xx Xxx. x Xx. x XXxX. Xxx xxxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxx XXX xxxxx xxx Xxxxxxxxx xxxxx.
  • Xxx xxxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xx. xxx XXxX xxxxxxxxxxx, xxxxxxx xx xxxxxx Xxxxx xxxxxxxxxx xxxxxxx xx x Xx. xx Xxxx x XXxX.

Xx xxxx xxxx xxx Xxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxx xxxx xxx Xxxxx xxxx xxxxxxxx xxxxxxxxxx, xxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xx. xxx XXxX xxx xx x.xxx XXX.

Xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxx Xxxxxxx xxx XXXxXxxxxxx xxxxxxxx xxxxxx: Xxxxxx Xxxxxxx xxxx xxxxxxxxxx, "xxx xxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxx xxxxxxx xxxxxx xxx xx xxxxx Xxxxxxx xxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx" xxx x Xx. xx XXxXx. Xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxx xx xxxxx Xxxxxxxxxxxx xxxxxxxxxx, xxxxxxxx xx xx xxxxx XXX, xxx xxxxxxx xxxxx xx xxx xxx Xxxxxxx xx Xxxxxxxxxxxxx xxxxx xx.

Xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxx x.x. XXXxXxxxxx xx xxxxxxxxxxx. Xxxxx xxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xx x Xx. xx XXxX xxx xxx Xxxx xxxx xxxx. Xx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx x Xx. xxx XXxX xxx xxx xxxxxxxxx xxxxxxxxxx x xxxxx xxxxxxxxxxx xXXX XxxxxxxxxxXxxxxxxxx xxx x.x.xxxx, Xxxxxxxx XXx xxxxxxxx.

b) Einkommensteuer 2011 und 2012

Xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx x.xx.xxxx xxxxx xxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx.

Xx xxxx xxxxxxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx, Xxxxxxxxxx xxx Xxxxxxx xxx xxx. Xxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx x xxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx x Xx. xxx XXxXx.
Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxxxxxx x.xxx XXX.

Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xx xxx "xxxxxxxxx Xxxxxxxxxxx" xxxxxxx xx xx Xx. x XXxX. Xxxx xxxx xxx xxx Xxxxxx xxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxx xxx "Xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxx" xxxxxxx xx xx Xxx. x Xx. x XXxX xx xxxxxxxxx x xx, xxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxx XXX xxxxx xxxx xxx Xxxxxxxxx xxxxx xXXX XxxxxxxxxxXxxxxxxxx xxx x.x.xxxx, Xxxxxxxx XXx xxxxxxxx.

Xxxxxxxxx xxxx xxx xxxx:

Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxx xx xx Xx. x XXxX xxxxxxxxx xxx, xxxxx xxxx xxx Xxxxxxxxxx xxx xxx XXX xxxxxxxxxxxxxxx. Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxx xx x Xxxxxxxxxxx xxxxxxxxxx xx x xxx XXX x x.xxx XXX .x. x.xxx XXX x xxx XXXx. Xxx xxxxxxxxxxxx Xxxxxx xxx xxx XXX xxxxx xxxxxxxxx xxx Xxxxxxxxxx xxx xxx XXX xxxx xxxxxxxx Xxxxxxxxxx xxx xxx xxxxx xxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxx xxxx xx x Xx. xxx XXxX xxxx xxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xx. xxx XXxX xxxxxxxxxx xxxxxx xxx x Xx. xxx Xxxx x XXxXx. Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xx Xxxxxxxx xxxxxxxx xxxxxx, xxxxxx xxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, x.x. xxxx Xxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxx x.xxx XXX xxx xxxxxx xxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxxxxxxxXxxxxxxxxxxx Xxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxx xxxx xx x Xx. xxx XXxX.

c) Einkommensteuer seit 2013

Xxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxx Xxxxxxxxxxxxx xx xxxxxxxx:

  • Xxx x.x.xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx x Xx. xxx XXxX xxx x.xxx XXX xxx x.xxx XXX xxxxxxxxx.
  • Xxx x.x.xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxx xx xxxxx XXX xxx xxx XXX xxx xxx XXX xxxxxxx.
  • Xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxxxx xxxx xx xxx "xxxxxxxxx Xxxxxxxxxxx" xxxxxxx xx xx Xx. x XXxX, xxxxxxx xx xxx "Xxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxx" xxxxxxx xx xx Xxx. x Xx. x XXxX x xx, xxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxx XXX xxxxx xxxx xxx Xxxxxxxxx xxxxx xXXX XxxxxxxxxxXxxxxxxxx xxx x.x.xxxx, Xxxxxxxx XXx xxxxxxxx.

Xxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxx:

Xxxxxxxxxx xxxxxxx x Xxxxxxxxxxx xxxx XXX x x x x.xxx XXXx. Xxx x Xxxxxxxxxxx xxxx xxx Xxxxxx xxx xxx XXX xxxxxxxxxx xxxxxx xxxx XXX x x x x.xxx XXX .x. x.xxx XXX x xxx XXXx.

d) Einkommensteuer seit 2021

Xx xxxx xxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxx x.xxx XXX xxx x Xx. xxx XXxXx. Xxxxxxxxxx xxxxxxx xxx x Xxxxxxxxxxx xxxx XXX x x x x.xxx XXXx. Xxx x Xxxxxxxxxxx xxxx xxx Xxxxxx xxx xxx XXX xxxxxxxxxx xxxxxx xxxx XXX x x x x.xxx XXX .x. x.xxx XXX x xxx XXXx.

Zusammenfassung

Xxx Xxxxxxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxx. Xxxxxxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xXxxXxx. XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, x x X xxxxxxxx:

xxx Xxxxxxx Xxxxxxxxxxxxxxxxx

Xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xx Xxxxx xxx xxx. Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx x xxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx x Xx. xxx XXxXx. Xxxxxx Xxxxxxxxxx xxxxxx xxxxxxxxx x.xxx XXX, xxxxx xx xxxx xxx x.xxx XXX xxxxxxxxx xxx xx xxxx xxxxxx xxxxxxx, xxx xxxx xxx xxx x.xxx XXX. Xxx xx xxxxxx Xxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx xxx x Xxx. x Xx. xx XxXXx.

  • Xx xxx Xxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxx XXX xxxxxxxxxx xxxxxxxx xxxxxxxx xx x Xx. xxx XXxXx.
  • Xxxxxxxxxxxx xxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxx xxxxxxx x xxx xxx Xxxxxxxxxxxxxxx xx Xxxxx xxxx xxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxx XXXxXxxxxx xx xxxxxxxxxxx. Xxxxx xxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xx x Xx. xx XXxX xxx xxx Xxxx xxxx xxxx. Xx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx x Xx. xxx XXxX xxx xxx xxxxxxxxx xxxxxxxxxx xXXX XxxxxxxxxxXxxxxxxxx xxx x.x.xxxx, Xxxxxxxx XXx xxxxxxxx.

xxx Xxxxxx Xxxxxxxxxxxxx

Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxx: x.xxx XXXx xxxxxxxxxxxx, xxxx xxxxxxxxxxxxxxx. Xxxx xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xx xxx "Xxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxx" xxxxxxxx xx xx Xxx. x Xx. x XXxXx.

Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxx. Xxx Xxxxx xxx xxx xxxx xxxxxxxx, xxxx xxxxxx xxx Xxxxxxxx xxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxx xxxx xx x Xx. xxx XXxX.

d) Abzug als außergewöhnliche Belastungen

Xx xxxxxx Xxxxxxx xxxxxxxxxxxx xxx xx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xx xxxx xx xxx Xxxxxx xxxxxxx xxx Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xx xx XXxX xxxxxxx xxxx. Xxxx xxx xx Xxxxxxxxxxx xxxxxx xxxxx xxxxxxxx, xx xxx xxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxxxx xxx xXX XxxxxxxxxxXxxxx xxx x.xx.xxxx, XXX xxxx X. xxx.

Xxxx xxx xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx Xxxxxxxxxxxx Xxxxxxxxxxx xxx. xxxxxxxxx, xxxxx xxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxx. Xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxx xxx xxxxxxx Xxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxx xxxxxxxxxxxx xxx.

"Xxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxx xxxxxxxxx xxxx, xxxxxxx xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx. Xxxx Xxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxx, Xxxxxxxx xxxx Xxxxxxx xxxxxxxxx xxx xxx xxxxx xxx xxxxxxx Xxxxx xxxxxxx xxxxxx, xxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xx xx XXxX xx Xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxx xxxxxxxxxxxx xxx, xx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxx xxxx" xXxxXxx. XxxxxxXxxxxxxxxxxx xxx xx.xx.xxxx, X xxxx x xxxxx. Xxxxx Xxxxxxxxx xxxx xxxx xxxx xxxxx xxx XxxXxx. Xxxxxxxxxxxxx xxx Xxxxxx xxxxx.

Xxxxxxx xxxxxxx xxx xxxxxxxxxx xxxxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx. Xxx xxxx xxxxxx xxx xxxx, xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxx xx xxxxxxxxxx. Xx xxxxxx xxxx xxx Xxxxx, xx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx xx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxx xx xx XXxX x xxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx x xxxxxxxx xxxx. Xxxx xxxxxxxx xxxxx xxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxx. "Xxx xxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx, xxx Xxxxxxxxx xx xxxxxxxxxxx, xxxx xx xxx Xxxxxxxxx xxxxxxxx xxx xxx xxx xxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx, xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx" xxx xxxx Xxx. x XXXx.

Xxxxxx xxx xxx Xxxxxxxxxxxxx XxxxxxxXxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxx xx Xxxxxxxx xxxxx. Xxxx xxxx xxx xxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxx xxxxx xxxx xxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx, xxxx xxx Xxxxxxxx xx xx xxxx Xxx. x XXX xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxx. Xxxxxxxxxx xxxx xxxx xxxxx, xxxx xxxxx Xxxxxxx xxxxxxxxx xxxx "xxxxxxxxxxxxx Xxxxxxxxxxxxx" xxx. Xxxxx Xxxxxxxxxxx xxx xxxxxx xx xxxxxxxxx xXX XxxxxxxXxxxxxxxxxx xxx x.x.xxxx, XXX xxxx X. xxxxx.

e) Umsatzsteuer

Xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx, xxx xxxxxxxxx Xxxxxx xxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx, xxxx xxxx xx x Xx. xx Xxxxxx. x XXxX xxx xxx Xxxxxxxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxxx. Xxxx xxx xxx Xxxx, xxxx

  • xxx xxxx xxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx, xxxx
  • xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxx xxxxxxx xxxx xxxxx xxxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx.

Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxx x.x.xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx. Xxxx xxxx xxxx xxxxxxxxxx Xxxxxxxx, Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx x Xx. xxx XXxX xxxxx. Xx Xxxxxxxxxxx xxx xxxxxx Xxxxxxxx xxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xx xxxx XXX xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxxx XXX xxx xxx Xxxxxxxxxxxx xxxxxxx xxx x Xx. xxx XXxXx.

4. Steuerliche Behandlung beim Berufsbetreuer

Xxxx xxx Xxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxx xxxxxx, xxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxx.

Xxxxxxx xx x xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXXx xxx "xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xx xxxx Xxx. x Xxxx x XXX xx xxxxxxx, xxxx xxx Xxxxxxx xx xxxxx xxxxxxx Xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xx xxx xxx xx Xxxxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxx, xxxx xxxx xx xxxxxxxx xxx, xxxx xxx Xxxxxxx xx xxxxxxxxxx Xxxx Xxxxxxxxxxxxxxx xx xxxxxx Xxxxxx xxxxxxxxxxx xxxx xxxxxx. Xxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxx xxx, xxxx
x. xxx Xxxxxxx xxxx xxx xxxx Xxxxxxxxxxxxxxx xxxxxx xxxx
x. xxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxx xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx."

Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx, x. x. xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxx. Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxx xxxx xx. XXXx, xxxx xxxx xxxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxxxx xxx. Xxxxxxx xxxxxx xxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxx, xxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxx xxxx. Xxxxxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx: Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx.

Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxx Xxxxxxxx, xxx xx xxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxx xxxxxxx xxxxx xxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxx. Xxx Xxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxx xxxx xxx, xxx Xxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxx, Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxx, Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxx xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx, xxx xxxx xxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxx Xxxxxxx xx Xxxxx xxx XxxX xx xxxxxxxxxx xxx xxx xxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx xXXxxxXxXxxxxx xxx xx.x.xxxx, x X x.xx xxx x X x.xxx.

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx, xx xx xxxx xx xxxx xxxxxxxx, xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxx Xxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx. Xxx xxx xxxx Xxxxxx Xxxxx, xxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxx. Xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxxxxx xxxx xxxxxxx Xxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx. Xxx xxx xxx xxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxx. xx xxxx Xxx. x XXX xxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxxx xxx, xx xxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xx xxxxxxxx xxx xxxxxx xxxxxxxxxxx xx xxxxxxxx. Xxx Xxxxxxxx xxxxx xx xx xxx xxxx xxxxx Xxxxxx Xxxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxx. Xxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx XXX x"xxxxxxxx xxxxxxxxxxxxxxx Xxxxxx" xxxx xxxxx xxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx. Xxxxxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx.

Xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx x Xxx. x XXXXx. Xxxx xxx Xxxxxx xxxx xxx Xxxxxxxx xxxxxxxxx, xxxxxx xx xxxxxxxxxx xxx, xxxxxxxxx xxxxxxxxxx xxx Xxxxx xxx Xxxxxx. XXXXXXX xxxx xxx xxx "Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxx xxxx xxxxxxx xx Xxxxxx xxx Xxxxxxxxxx xx xxx xx. Xxxx xxxx xxxxxxxxxx:

  • Xxxx Xxxxxxxxxxxxxxxx xxxx xx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxxx Xxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxx x xxx xxxx xx xxxx Xxxxxxxxxxxxxxxx xxx xx XXX, xx,xx XXX xxxx xx XXX xxx x XXXXx.
  • Xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxx xxx Xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xx Xxxxxxx xxxxxxx. Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx XXXX xxx Xxxxxx xxxxxxxxxx xxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxxx xxxx
    • Xxxxxxxxxxxxxxxxxx X, xxxxxx xxx Xxxxxxxx xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxx xxxx.
    • Xxxxxxxxxxxxxxxxxx X, xxxx xxx Xxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxx Xxxxx xxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxx.
    • Xxxxxxxxxxxxxxxxxx X, xxxx xxx Xxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxx xxxx xxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxx.

Xxxx xxxxxx Xxx xxx Xxxxxxxxxxxx:

a) Einkommensteuer

Xxxxxxxxxxxxxx xxxxxxxx xxxx xxxxx XXXxXxxxxxxxxxxxxx xxxx xxxx "Xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxx" xxxxxxx xx xx Xxx. x Xx. x XXxX. Xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx x Xxx. x XXxX xxxxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx xxx xxxx.

Xxxx xxxxx Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxx xx, xxxx xxx xxxxxx xxx xxx xx xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx.

Xxx xxxx xxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xx xxxxxxxx xxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Betreuerfreibetrag

Xxx xxx. Xxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxx: x.xxx XXXx xxxxxxx xx x Xx. xxx XXxX xxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx. Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx.

Betriebsausgaben

Xxxx xxx Xxxxxxxxxxxxxx, xxx xx xxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx XXXxXxxxx xxxxxxx, xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx xxx xx xx x xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xXxxXxx. Xxxxxxxxxxxxx xxx xx.xx.xxxx, X xxxxxxxxxxxxx.

Arbeitszimmer bei einem Berufsbetreuer

Xxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxx xxxxx Xxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx. Xxxxx xxxxxxx xx xxxx xx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxx, Xxxxxx, Xxxxxxxxxxxxx xxx xxxxxxx, Xxxxxxxxxxxxxxxxxxx. Xxx xxxxxxx Xxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx, x. X. Xxxxxxxxxxxxxxx, Xxxxx xxx Xxxxxxxxxxx, Xxxxxx xxx xxxxxxxxx Xxxxxxxx xx xxxxx Xxxxxxxxx xxx. xx xxx Xxxxxxxxxxxxx. Xx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxx xxx Xxxxxxxx xxxxxxxx xxxx, xxx xxx Xxxxx, xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx.

Xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xx x.xxx XXX xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx.

Xxx Xxxxxxxxxxxxxx x xxxxxxxxxxx Xxxxxxxx xxxxxxx xxxx xxxx xx. XXX x xxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxx. Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxx, xxx xxxx xxx Xxxxx xxx Xxxxxxxxx xxxxxxxxxx xxx xxxxxxxx xxxx, xxxxxx xxxxx xxxxxxxxx, xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xXX Xxxxx xxx x.x.xxxx, XXX xxxx X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx: Xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx

b) Umsatzsteuer

Xxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxx xxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx. Xxxxxxxx xxx xx xxx Xxxxxxxxxxxxx, xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx xx xxx xxxxxxxxxxxxxxxx xxx.

  • Xx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxxx.
  • Xxx Xxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xx xxxx XXX xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxxxxxxxx Xxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxx, xx xxxx xxx xxxx xxxx xxx xxxxxxxxxxx XXxXxxxx xxxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxxxxxx xxx "xxxxxxxxxx Xxxxxxxxxxx" xx Xxxxx xxx XXxXxxxxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxx.
  • Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxx x.x.xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxx xxxxxxxxxxxxxxxx. Xxxx xxxx xxxx xxxxxxxxxx Xxxxxxxx, Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx x Xx. xxx XXxX xxxxx. Xx Xxxxxxxxxxx xxx xxxxxx Xxxxxxxx xxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xx xxxx XXX xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxxx XXX xxx xxx Xxxxxxxxxxxx xxxxxxx xxx x Xx. xxx XXxXx. Xxx Xxxxxxxxxxx xxxx xxxx xxx xxxx Xxxxxxxxxx, xxx xx Xxxx xxxx xxxxxxxx xxxxxx. Xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx Xxxxxx xxxx Xxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx. Xxxxxxxxxxxxxxxxxxxxx, xxxxxx xxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xx. Xxx x.x.xxxx xxx xxx Xxxxxxxxxxxx xx Xxxxx xxx xx Xxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xx Xxxxx xxx x Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx. Xxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxx, xxxxx xxxxxxx xxxxx xxx Xxxxxxxxxx.

c) Gewerbesteuer

Xxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx, xxxxxxx xxx "xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxx" xxxxxxx xx xx Xxx. x Xx. x XXxX. Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxx xxx xxx xx xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx xxx xxxx.

Xxx xxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx.

d) AKTUELL: Steuerfreie Bezüge aus öffentlichen Mitteln für Einzelbetreuer

Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx, xxx xxx Xxxxxxxx xx xxx Xxxxx xxxxxxxxx xxxxxx, xxx Xxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxx xx xxxxxxxx, xxxx xxxx xx x Xx. xx XXxX xxxxxxxxxx. Xxxxxxxxxx xxxx xx xxxx xxxxxxx Xxxx Xxxxxx xxxxx xxx Xxxxx, xx xxx Xxxxxxxxxxxxxx xxxx xxxx xx xxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx xxxx Xxxxxxxxxx xxxxxxxx xxxx, xxx xx xxxx xxx, xxxx xxx Xxxxxxxx xxxxx x xxxx Xxxxxxxxxx xxx Xxxxxxxxxx x xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxx xxx xxxxx xxxxxxxxxxx: Xxxxxxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx. Xxxxxxxxxxxx xxxxxxxx xxxx, xxxx xxxx Xxxxxxxx xxxxxxx xx x Xx. xx XXxX xx xxxxxxxxxxxx Xxxxxxxx xxxxxxx, xxxx xxxxxxx xxx xxx Xxxx xxx. xxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx xx xxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxx xxxx xxxxxxxxx xxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxx, xxx xxxxxxxxxxxxx Xxxxxxxx, xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xx xxxxxx Xxxxxxxx xxxxxxxxxxx xxx xxxx xxxxxxxx xxxxxxxxxxxxxxxxxx xxxxxxx. Xx xxxx xxxxx xxx xxx Xxxx xxx. xxxxx Xxxxxxxxxxxx xxx xxxx xxx. Xxxx xxxxx "Xxxxxxxxxxxxxxxxx" xxxxxxx xx xxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxxxx x.xxx XXX xxx x.xxx XXX. Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx, xxx Xxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxx xxx xxxxx xxx xxx xxxxx Xxxxxxxxxxxxxx xxx xx XXX XXXXx xxxxxxx xx x Xx. xx XXxX xxxxxxxxxx. Xxxx xxx xxx XXX xxxxxx.
  • Xxxxxxxxxxx: Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx, xxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxx xx xx XXX XXXX xxxxxxx xxxx, xxx xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx x.X. xxx xx x Xx. xx XXxX xxxxxxxxx, xx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxx xxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxx. Xxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxx xxx xxxxxxxxxx x xxx xxx xxxxx Xxxxxxxxxxxxxx xxxx xx xx XXX XXXX x xxxxxxx xxxxxxxx, xxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxx xx xxxxxx Xxxxxxxx xxxxxxxxxxx xxx xxx xxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxx. Xxxx xxx Xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxx xxxx, xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxx.

5. Gesetzliche Grundlagen

§ 1896 BGB - Voraussetzungen

xxx Xxxx xxx Xxxxxxxxxxxxx xxx Xxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx, xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxx xxxxxxxx, xx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxx xxxx xxx Xxxx xxxxx xxxx xxx xxxxx Xxxxxxxx. Xxx Xxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx, xx xxx xxxx, xxxx xxxxxx xxxxxx Xxxxxx xxxxx xxxxxxx xxxx.

xxxx Xxxxx xxx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxx xxxxxxxx xxxxxx.

xxx Xxx Xxxxxxxx xxxx xxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx, xx xxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxx. Xxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxx, xxx xxxxx xx xxx xx xx xxxx Xxx. x xxxxxxxxxxxx Xxxxxxxx xxxxxxx, xxxx xxxxx xxxxxx Xxxxxx, xxx xxxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxx, xxxxxx xxx xxx xxxxx xxxxx Xxxxxxxx xxxxxxx xxxxxx xxxxxxx.

xxx Xxx Xxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx.

xxx Xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxx, xxx xxxxxxx xxx xxx Xxxxxxxx xxxxxx Xxxx xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxx xxxxxxx, xxxx xxx Xxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxx xxx.

§ 1897 BGB - Bestellung einer natürlichen Person

xxx Xxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxx, xxx xxxxxxxx xxx, xx xxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xx xxxxxxxx xxx xxx xx xxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xx xxxxxxxx.

xxx Xxx Xxxxxxxxxxx xxxxx xxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxx xxxxxx xxx xXxxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx, xxx xxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxx xxxxxx xxx xXxxxxxxxxxxxxxxxxx.

xxx Xxx xx xxxxx Xxxxxxx, xxxxx Xxxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxxx, xx xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxx xxxxx, xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxxxx xxxxxxx xxxxx Xxxxxxxxx xxxxx, xxxx xxxxx xxx Xxxxxxxx xxxxxxxx xxxxxx.

xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxx xxx, xxx xxx Xxxxxxxx xxxxxxxx xxxxxx xxxx, xx xxx xxxxxx Xxxxxxxxx xx xxxxxxxxxxx, xxxx xx xxx Xxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx. Xxxxxxxx xx xxx, xxxx xxxxxxxxx Xxxxxx xxxxx xx xxxxxxxxx, xx xxxx xxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxx x xxx x xxxxxx xxxx xxxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx, xx xxx xxxx, xxxx xx xx xxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxx xxxx.

xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx, xxx xxx Xxxxxxxx xxxxxxxx xxxxxx xxxx, xx xxx xxx xxx Xxxxxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx, xxxxxxxxxxxx xxx xxx Xxxxxxxxx xx Xxxxxx, xx Xxxxxxx, xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx, xxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxx.

xxx Xxx Xxxxxxxxxxx xx Xxxxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxx, xxxx xxx xxxx xxx Xxxxxxxx xxxxxxxx xxxxxx, xxxx xxxxx xxxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxx, xxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx xxxxxx xxx. Xxxxxx xxx Xxxxxxxx Xxxxxxxxx xxxxxxx, xxx xxxxx xxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxxx xxxxxxx xxxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxx, xx xxx xx xxxx xxx Xxxxxxx xxxxxxxxxxx.

xxx Xxxx xxxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx x Xxxx x xxxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx xx xxx xxxx xx x Xxx. x Xxxx x xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxx xxxxxxxxxx, xxx Xxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

xxx Xxxx xxxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx x Xxxx x xxxxxxxx, xxx xxx xxxx xxxxx Xxxx xxx Xxxxxx xxx xxx xxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxx.

§ 1901 BGB - Umfang der Betreuung, Pflichten des Betreuers

xxx Xxx Xxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxx, xxx xxxxxxxxxxxx xxxx, xx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xx xxxxxxxx.

xxx Xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xx xx xxxxxxxx, xxx xx xxxxxx Xxxx xxxxxxxxxx. Xxx Xxxx xxx Xxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxx, xx Xxxxxx xxxxxx Xxxxxxxxxxxx xxxx Xxxxx xxxx xxxxxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxx.

xxx Xxx Xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xx xxxxxxxxxxx, xxxxxx xxxx xxxxxx Xxxx xxxxx xxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxx xxx. Xxxx xxxx xxxx xxxx Xxxxxxxx, xxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxx, xx xxx xxxx, xxxx xx xx xxxxxx Xxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxx xxxx. Xxx xxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxxx xx xxx xxx xxx Xxxxxxxxx, xxxxxx xxxx xxxxxx Xxxx xxxxx xxxxxxxxxxxxx.

xxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx, xxx Xxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxx xx xxxxxxxxxx, xx xxxxxxx, xxxx Xxxxxxxxxxxxxxx xx xxxxxxxxx xxxx xxxx Xxxxxx xx xxxxxxx. Xxxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxxx xx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xx Xxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xx xxxxxxxxx. Xx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxx xxx xxx xx xxxxx Xxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx.

xxx Xxxxxx xxx Xxxxxxxx Xxxxxxxxx xxxxxxx, xxx xxxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx, xx xxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxx xxxx xxxx Xxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxx, xxx Xxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx.