Wer eine pflegebedürftige Person betreut, kann den Pflege-Pauschbetrag in Höhe von bis zu 1.800 EUR steuerlich geltend machen, "wenn er dafür keine Einnahmen erhält" (§ 33b Abs. 6 EStG). Was aber gilt, wenn die Pflegeperson das Pflegegeld vom Pflegebedürftigen erhält?

1. Pflege-Pauschbetrag

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2. Pflegegeld

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a) Anspruch auf Pflege-Pauschbetrag

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b) Keine Anrechnung des Pflegegeldes auf haushaltsnahe Pflegeleistungen

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c) Vergütung der Pflegekasse auch für Pflegevertretung steuerfrei?

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3. Pflege eines Kindes

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3. Pflege des Ehegatten

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4. Statt Pflege-Pauschbetrag Abzug als außergewöhnliche Belastungen

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5. Keine Gewährung des Pflege-Pauschbetrages bei nur geringer Pflegeleistung?

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