Betreuung, Vormundschaft, Pflegschaft

1. Der rechtliche Betreuer gemäß § 1896 BGB

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2. Steuerliche Behandlung beim Betreuten

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3. Steuerliche Behandlung beim ehrenamtlichen Betreuer

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a) Einkommensteuer bis 2010

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b) Einkommensteuer 2011 und 2012

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c) Einkommensteuer 2013 bis 2020

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d) Einkommensteuer 2021 bis 2022

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d) Einkommensteuer seit 2023

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Zusammenfassung

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d) Abzug als außergewöhnliche Belastungen

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e) Umsatzsteuer

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4. Steuerliche Behandlung beim Berufsbetreuer

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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:

• xx x x Xxxxxxxxxxx xxx Xxxxxxxx
• xx x x Xxxxxxxxxx xxx Xxxxxxxxx
• Xxxxxx xx xx x xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx

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 xxx 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. Xxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxx xxxx xxxxx.

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

Xx xxxx xxxx: XxxxxxxxxXxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx x XXX xxx Xxx, xxxxxxx x.xxx XXX xx Xxxx, xxxxxxxxx xxxxxx, xx xxxx xxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx 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.