Heimunterbringung: Wohnen im Pflegeheim, Behindertenheim, Altenheim

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1. Heimunterbringung wegen Pflegebedürftigkeit

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a) Heimkosten

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Kürzung der Heimkosten

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b) Anrechnung eines Pflegegeldes

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c) Anrechnung einer Haushaltsersparnis

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d) Anrechnung einer zumutbaren Belastung

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e) Steuerermäßigung für haushaltsnahe Dienstleistungen

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f) Fahrten mit dem pflegebedürftigen Ehegatten / Kind

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g) Besuchsfahrten zum Pflegebedürftigen ins Pflegeheim

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h) Behinderten-Pauschbetrag

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Falls der Heimbewohner ein Kind ist

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i) Pflege-Pauschbetrag

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j) Miete für leerstehende Wohnung

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k) Beschäftigung einer Pflegekraft trotz Heimunterbringung

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2. Heimunterbringung wegen Behinderung

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a) Grundsatz

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b) Heimunterbringung eines Kindes wegen Behinderung

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Eingliederungshilfe des Landkreises und Kostenbeiträge der Eltern

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c) Heimunterbringung eines Kindes aus anderen Gründen

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3. Heimunterbringung wegen Krankheit

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  • Xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx xx XXxX xxxxx xxx xxxxxxxxx XxxxxxxxxxxxXxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx, xxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xx. Xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx.xxx XXX xxx x xxx XXX x x x x.xxx XXX x x x x.xxx XXXx, xxxxxx xxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxxx. Xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxxxxxxxx xx xxxxx.
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XXXXXXXXX: Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx X xxxx. xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx "X" xxxx "Xx" xxxxxx xxxx xxxxxxxxxxx xxxx, xxx xxxx xxxx xxxxx xxxxxxxx xxxxxxxxxxxx. Xxxx xxxx xxxxxx Xxxxxxxxx xxxx xx xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx. Xxx Xxxxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx xxxxxxxx, xxxx xxxxx xxxx xxx xxxxxx Xxxxx xxxxxxxx xxxxxx, xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx Xxxxxxxxxx XX xxx xx.x.xxxx, XXX xxxx X. xxxxx XX Xxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxxx XX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.

4. Heimunterbringung wegen Alters

Xxxx Xxx xxxx Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxx, Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx Xxx xxxxx xxxx xxxxxxxxxxxxxxxx xxxx, xxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxxx.

XXXXXXX: Xxxx Xxxxxxxxxx xxx XXX xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxx Xxx xxx xxx Xxxxxx xxxx xxxxx xxxxxxx xxxxx xxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx xx xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxx xxxxxxxx xxxxxx Xxxxxx xx xxxxx Xxxxxxxxxx xxxx, xxxx xx xxxxx xxxx xxxx xxxx xxxxxx xxxx xxxx xxxx.

Xxxxx xx xxxxx xxxxxxxxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxx X xxxxxxxxxxxx xxxx, xxxxxxx xx xxxxxx Xxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx. Xxxxx xxxxxxxxxxx xx.

Xxx xx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxxxxx Xxxxxx xxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXXxXX xxxx X. xxx.

XXXXXXXXX: Xxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx. xxx Xxxxxx xxxxxxxx xxxxxx xxx xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx, xxxxxxx Xxx xxxxxx Xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx x xxxxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx x xxxxxxxx. Xx xxxxxxx xxxx xxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx.

a) Steuerermäßigung für haushaltsnahe Dienstleistungen

Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxx. Xxxxx xxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x XXxXx. Xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxx xx Xxxxxxxx xxxxxx, xxx xx xxxxx Xxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxx xxxxx.

Xxxxxxxxxxxx xxxx xxxxx Xxxxx x xxxxxxxxxx.

b) Erfordernis von Pflegeleistungen

Xxxx xx Xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxxxx xxx Xxxxxxxxxxx xxxxxxx xxx x,x Xxxxxxx xxxxxxxx xxxxxxxx, xxxxxxx xxxxx Xxxxxxxxxx xx Xxxxxxxxxxx X xxx xxxxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx. Xxxxxxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxx. Xxxxxxxxxxx x xx Xxxxxxxx xxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxx xxxxxxx xxxxx xxxxxx xxxxxxx xxxxxx.

Xxxxx xxxxxx xx xxxxx Xxxxx, xx xxx Xxxxx xx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxx xxx xxx xx xxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx. "Xxxxxx xxxxx Xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx "x" xx Xxxxxxxx xxxxxxxx, xxx xxxxx xxxxxxxxxx, xxxx xx xxxxxxxxxxxxxxxx xxx xxx xxx Xxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx. Xxxx xxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxx xx xx xxx Xxxxx xxxxxx xxxxxxxx Xxxxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

c) Einzug wegen Krankheit

Xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxx xx xxxxx Xxxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx. Xxxx xx xxxxxx Xxxx xxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxxXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx.

Xxxx xxxx xxxxx Xxxxx x.

d) Eintritt der Pflegebedürftigkeit

Xxxxxx Xxx xxxx Xxx Xxxxxxxx xxxxxxxxx xxxxx Xxxxxx xx xxx "xxxxxxxx" Xxxxxxxxx xxx xxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxx, xxxx xxxxxxxx Xxxxxxxx.

Xxxx xxxxxx Xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxx xxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx. Xxxx xxxxxxxxxxxxx xxx xxx Xxxxxx xxxx xxxxxx xxxxxxxxxxxxx xxx xxx XXXxXxxxxxx.

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5. Umzug beider Eheleute in ein Seniorenwohnstift

Xxxxx xxxxxx xxxxx xxx xxx Xxxxxxxxx, xxx xx Xxxxx xxxxxxxxx xx xxx Xxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxx xxxxxx xxxx Xxxxxxxxxxxxxxx, Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx. Xxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxxx xx xxx, xxxx xxx xxxxxxx Xxxxxxxx xxx xxxxxxx xxxxx xxx xxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxx. Xxx xxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxx. Xxxxxxxxxx xxxxxxx xxxx xxxx Xxxxxx:

x. Xxxxxx Xxxxxxxxxxxx xx xxxxxxx Xxxxx xxxx xxx xxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxxxxxx

x. Xxxx xxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx

a) Abzugsfähige Aufwendungen des pflegedürftigen Ehegatten

Xxxxxxx xxx Xxxxx xx xxx Xxxxxxxxx xxxxx Xxxxxxxxx, Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxxxxx xx xx XXxX xxxxxxxxx. Xxx Xxxxxxxxx xxxx xxxx xxx xxxxx xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xx Xxxxxxxxx xxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

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Xxxxxxxxxxxx xxxx xxx Xxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxx xx Xxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxx xxxx xxx xxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx, xx xxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx, xxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx. Xxx Xxxxxxxxxxxx xxxx xx xxxxxxx

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• Xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxx xxx XxxxxXxxxxxxXxxxxxxxxxxx xxx xx xx xx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxx. xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx, xxxxxx xxxx xxxx, xxxx xxx xxxxx xxxxx Xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxx xxx xxxxx xxx xxx Xxxxxx xx xxxxxxx, xxx xxxxxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx.
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Xxxxxxxx Xxxxxxxxxxxx:

• Xxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxx x.xxx XXX. Xx xxx xxxxx Xxxx xxx Xxxxxxxxxxx xxx xxx xxx xxx Xxxxxxxxxxx "X" xxx xxx xx Xxxxxxxxxxx XXX xxxxxxxxxx.
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Xxxx Xxxxxxx xxxx xxx xxxxxxxx XxxxxxxxxxxxXxxxxxxxxxxx xxx x.xxx XXX xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxx xxxxxxx xxxxxxx xxxxxx. Xxx xxx Xxxxxx xxx xx.xxx XXX xxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xx.
Xxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxx xx xxxxx "xxxxxxxx" Xxxxxxxxx xxxx. Xxxxxx xxxxx xxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xx.

b) Abzugsfähige Aufwendungen des gesunden Ehegatten

Xxxxxxxx xxx xxxxxxxx Xxxxxxxx xxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxx, xx xxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx, XXxXx. xxxx XX X. xxxx.

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• Xxx Xxxxxxxxxx xxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxx xxxx Xxxxxxxx xxxxx xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxx xxxx Xxxxxxxx xxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxxxxxx. Xxxx xxxxxx xxx xxx Xxxxxxxxxx xx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx. Xxxx xxxx xxx Xxxxxxx xxx Xxxx xxx Xxxxxxxxx xxxxx, xxxxxx xxxx xxxxx xxx xxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxx, xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxx.
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6. Steuerermäßigung für haushaltsnahe Dienstleistungen im Heim

Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxx. Xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxx xxx xxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx. Xx Xxxxxxxx xxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxx xx, xxxxxxx xxxx Xxxxxxxxxxxx, xxxx xxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxx.

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a) Unterbringung im Heim mit eigenem Haushalt

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Pflege- und Betreuungsleistungen im Seniorenwohnheim

Xxx Xxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x Xxxx x XXxX xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxx xxxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxx xxxxxx xXX Xxxxxx xxx xx.x.xxxx, x X xxxxxxx.

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• Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxx xxx Xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx, xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxx. Xx xxxxx xxxxx xx xxxxx Xxxxxxxx xx xxxx xxxxxxxxxxxxx Xxxxx, xxxxxx xxx Xxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxxxxxxxxx.

Notrufsystem beim betreuten Wohnen

Xxxx xxxx xxxxxxxx Xxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxx xxx "Xxxx" x.X. xxx xx xxx XXxX. Xxxx xxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxx xx Xxxx xxxxx xxxxxxx xxxxxxxxxxxxxxx Xxxxxxx xxxxx xxxxx Xxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx. Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx, xx xxxx Xxxxx xxx Xxxxxxxxx xx Xxxxxxx. Xxxx xxxxxx Xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxx, xxx xxxx xxxx xxxx, xxxx xxxxx Xxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxx xxx, xx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xxxxxxxxxxx xxxxxx xxxx.

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b) Unterbringung im Heim ohne eigenen Haushalt

Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xxx xx xxxxx xxxxxxxxx xxxxxxxxxxxx, xxxx xx Xxxx xxx xxxxxxx Xxxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xx xxxxx Xxxxxx xxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxx, xxx xxx xxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxxxx xxx xxxxx Xxxxx xx Xxxxxxxx xxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xx, xx, xxx.

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c) Außergewöhnliche Belastungen und Steuerermäßigung

Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx x xxxxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxx xxxx Xxxxxxxxxxx x xxxx xx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxx. Xxx xxxxxx xxxx xxxx xxx xx xxxxxxxxxxxx Xxxxx xxxxxxxxx, xxxx xxxxx xxxxx xxxx xxx Xxxxxxxxxxxx x xxx xxxxxxxxx Xxxxxxxxx x xxxxx xxxxxxxxxxxxxx xxx. Xxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xx Xxxxxxxx xxxxxxxx xxxxxx.

• Xxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxx xxx Xxxx xxx Xxxxxx, xxx xxxx xx Xxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxxxxx xxxxxx.
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Xxxxxxxx:
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Xxxxxxxx:
Xxxx Xxxxxxxx xxx xx xxxxx Xxxxxxxxxx xxxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxx xxxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxx Xxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx x.x. xx Xxxxx xxx x.xxx XXX xxxxxxxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx.

7. Heimunterbringung eines Angehörigen

Xxx xxx xxxxx Xxxxxxxxxxxx, x. X. Xxxxxx xxxx Xxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxx, xxxxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxxx xx xxxxx Xxxxxxxxx xxxxxxxxxxxxx, xxxxxx xxx xxxxxx Xxxxxxxxx xxxxxxx xxxxx xxx, xx xxx Xxxxxxxxxx xx xxxxxxxx. Xxxxxx Xxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxx, xxxxxxxx Xxx xxxxxx, xx xxx xxx Xxx xxx Xxxxxx xxxxx xxxxxxxxxx xxxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxx Xxxxxxxxx.

8. Abrechnung ohne Umsatzsteuer

Xxx xxxxxxxx Xxxxxx xxx xxxx xxxxx xxxxxxx Xxxxxxxx xxxxxxxxx, xxxx xxx xxx xxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxxx. Xxx xx Xxxx xxx Xxxxxx xxx xxxxx xxxxx Xxxxxxxxxx xxxxxxx xxxx xxxx xxxxxxxx Xxxxx xxxxxxx. Xxx Xxxxxx xxx xxxxxxxxx Xxxxxxx xxxxxxx xxxx xxxxx xxxx xxxx xxx xxxxxx xxx xxx Xxxxxxxxxxxx, xxxx xxxxxxxxxx, xxxxxxx xxxxx xxxx xxxxxxxxxxx. Xx xxxx xx xxxxx xxxxxx xxxxxxx xxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxx xx xxxxxx. Xxx xxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxx, xxxxxx xxx xxxxxxx Xxx xxx xxx Xxxxxxxx xxxxxxx.

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