Von den über 2,5 Millionen Pflegebedürftigen werden 1,85 Millionen zu Hause versorgt (2016). Die Betreuung dieser Personen erfolgt zu zwei Drittel durch Angehörige und darüber hinaus durch ambulante Pflegedienste. Doch wie werden die Pflegeleistungen steuerlich behandelt und welche sonstigen Vorteile gibt es für die Pflegepersonen?

1. Pflegegeld von der Pflegeversicherung

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2. Neuer Begriff der Pflegebedürftigkeit

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Neuer Pflegegrad 1

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Überleitung

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3. Verbesserte Leistungen für Pflegebedürftige

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NEU seit 2016: Kurzzeitpflege bei fehlender Pflegebedürftigkeit

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4. Verbesserte Absicherung für Pflegepersonen

a) Rentenversicherung

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b) Arbeitslosenversicherung

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c) Krankenversicherungspflicht in der Familienpflegezeit

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5. Erhöhung des Beitragssatzes

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6. Pflegeunterstützungsgeld von der Pflegeversicherung

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7. Steuervergünstigungen für die Pflegetätigkeit

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a) Steuerfreiheit des Pflegegeldes

Xxx Xxxxxxxxxx xxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxx x Xx. xx XXxXx. Xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xx xxxxx Xxxxx, xx xxxxx xxx xxx xxxxxxxxxxxx xxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxxxx, xxx xx xxxx xxx xxxxxx xxxxxxxxxx. Xxxxxxxx xxxx, xxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxx xxx x Xx. xx XXxXx.

Xxxxxxxxxx xxxx Xxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxx xx xx XXX XX, xxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxx, xxx xxxxx xxxx xxxxxxxxx Xxxxxxx xx Xxxxx xxx xx xx Xxx. x XXxX xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxx xxxxxx. Xxxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx XXX XX xxxx xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxx xxxxxxx xxx x Xx. xx XXxXx.

Xxxxxxxx:

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  • Xxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xx xx XXX XX xxxxxxx xxx xxxx xxx Xxxxxxxxxxx x xxx x, xxx xxx xxxxxxxxxx Xxxxxxxxxxxx x xxx x xxx xxxx xxxxxxxxxxx. Xxx Xxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx x xxx xxx Xxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x Xxxx x XXX XX xxxxxxx xxx xxxxxxxxxxxx, xxxxxx xxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xx x Xx. xx Xxxx x XXxX xxxxxxx. Xxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx.

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Verhinderungspflege

Xxx xxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx, Xxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxx xx xxx Xxxxxx xxxxxxxxx, xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xx Xxxxxxxxxxxx xxx xx XXX XXx. Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx

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Xx Xxxxxxxxx:

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b) Pflege-Pauschbetrag

Xxxxxxxx Xxx xxxx xxxxxxxxxxxxxxxxx Xxxxxx, xx xxx Xxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxx, xx Xxxxx Xxxxxxx xxxx xx xxxxx Xxxxxxx, xxxxxxxxx Xxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx Xxxxxxxxxxx, xxx xxxxxxx xxxxxx xxxx xxx xxxxx xx xxxxxxx xxxx. Xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxx Xxx xxx XxxxxxxXxxxxxxxxxxx xx Xxxxxxxx xxxxxx xxx xxx Xxx. x XXxXx.

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Xxxxxxx Xxxxxxxxxxxxx xxxx xxx XxxxxxxXxxxxxxxxxxx xxx, xxxx Xxx xxxx Xxx Xxxxxxxx xxx Xxxxxx xxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxx xxxxx Xxxx xxx Xxxxxx. Xx xxx xxxxxxxxxxxx, xxxx Xxx xx Xxxxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxx XxxxxxxXxxxxxxxxxxx xxxxxxxxxx xxxx xx xxxxxx Xxxx xxxxx xxxxxxxxxx, xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx: Xxxxxx xxxxx Xxxxxxxxxxxx xx Xxxxx

c) Statt Pflege-Pauschbetrag Abzug als außergewöhnliche Belastung

Xxx XxxxxxxXxxxxxxxxxxx xxxx xxx xxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxx. Xxx xxx Xxxxx xxx Xxxxxxxxx xxxxx xx xxxxx xx. Xxxxxx xxxx xxx Xxxxxxxxxx xxx xx XXX xx Xxxx xxxxxxxx xxxxxx, xxxxx xxx XxxxxxxXxxxxxxxxxxx xxxxxxxxx. Xx xxxxxx Xxxx xxxxxx xxxx xxxx xxxxxx Xxxxxxxxxxxx:

Xxxx Xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxx xxx XxxxxxxXxxxxxxxxxxx, xxxxxxx Xxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx Xxx xxxx xx xx XXxX xxxxxxx xxxxxx. Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxx, xxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxxxxxx xxxxxx xxxx xxx, xxxxxx xxx xxxxxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxx.

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Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xx Xxxxxxxx, xxx Xxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx, x. X. xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxx, xxxx Xxxxxxxxxxx xxxx Xxxxxxxxxx. Xxx Xxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx, xxxx xx xxxx xxxxxxx xxxxx xx Xxxxxxxxxxxx xxx. Xxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxx, xxxxxxxxx xxx xxxxxxxx Xxxx xxxx xxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx, Xxxxxxxxxx xxx. xXxxxxxxxxx XX xxx xx.x.xxxx, xx X xxxxxxxx.

d) Auswirkung des Pflegegeldes auf den Pflege-Pauschbetrag

Xxx xxxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxx, xxxx xxx XxxxxxxXxxxxxxxxxxx xx Xxxxx xxx xxx XXX xxxxxxxxxx xxxxxxx xxxxxx, "xxxx xx xxxxxx xxxxx Xxxxxxxxx xxxxxxx" xxx xxx Xxx. x XXxXx. Xxx Xxxxx xxx, xx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xx "Xxxxxxxxx" xxxxxx xxx xxx Xxxxx, xxxx xxx xxx XxxxxxxXxxxxxxxxxxx xxxxx xxxxxxxx xxxx. Xxxxxx xxxx Xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx:

  • Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxxx xxx Xxxxxx xxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxx, xxxxxx xx Xxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx.
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Xxxx xxx Xxxxxxxx xxx xxx XxxxxxxXxxxxxxxxxxx xxxxx xx xxxx xxxxxxxxxxxx xxxxxx xx, xx xxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxx xx Xxxxxxx xxxxxxxx xxx xxx xxx xxx xx xxxxxxxxxxxx xxxxxxxxx xxx. Xxx Xxxxxxxxxx xxxx xx Xxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxx, xxxxx xxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.

Xx xxxxx xxxx xxxxxxxxxxxx xxxxxx xx, xxx xxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxx xxx xxxxxxxxxxxxxxx xxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx, xx xxxxx xx xx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx. Xxxxx xxx xx xxxxxxx, Xxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxx xx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxx, XXXxXX xxxx X. xxxx.

XXXXXXXXX: Xx xxxxxxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxx xxx xx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx, xx xxxxx xxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxxx.

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XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxx xx xxxx XXX xxx XxxxxxxXxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxx, xxxx xx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx XXX xx Xxxx xxxxxxx. Xxxxx Xxxxxxxxxx xxxxxx x xxxxx xxx xxxxxxxx Xxxxx x xxxx xxxxxxxxxxx Xxxxxxxx xxxxxxx xx xxx Xxx. x XXxX xxx xXX Xxxxxxxxxxx xxx xx.xx.xxxx, xx X xxxxxxx X, Xxxxxxxx XX X xxxxxx.

Auswirkung bei Pflege eines Kindes

Xxx Xxxxxx xxxxx Xxxxxx xxxx xx xxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxx: Xxxxxxx xxx xxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxx xxxxx xxxx xxx xxxxxxxxxxx "Xxxxxxxxx" xx xxxxxx. Xxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxx xxx xxx Xxx. x Xxxx x XXxXx.

XXXXXXXXX: Xxx XxxxxxxXxxxxxxxxxxx xxxxxxxx Xxx xxxx xxx Xxxx xxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx. Xxxx xxx XxxxxxxXxxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxx xx, xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxx xX xxx Xxx. x XXxXx XX Xxxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.

Auswirkung bei Pflege des Ehegatten

Xxxxxxxx xxx xxx XxxxxxxXxxxxxxxxxxx xxxxx xxxx Xxxxxxxx, xxx xxxxx xxxxx xxx xxxxxxx xxxxxx. Xx xxxxxx Xxxx xxxxxx xxx xxxxxx, xxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx xxx xxxxxx Xxxxxxxx xxx Xxxxxx xxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxx xxxxxx xx xxxx xxx XxxxxxxXxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxx xxxxxxx. Xxxx xxxxxx xxxx xxxx xxxx xxxx xxxxx xxxx: Xxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxx "Xxxxxxxxx" xxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxxx.

Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxxxxxxxx. xxxxxxxxxx xxx xxxxxx Xxxxxxxx xxxxx Xxxxxx, xxxx xxxxxxxxxxx, xxxx xx xxxxxx xxx Xxxxxxxxxx xxxxxxx. Xxxxx xxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx XX xxx x.xx.xxxx, XXX xxxx X. xxxx.

e) Anrechnung des Pflegegeldes als eigene Bezüge

Xxx xxxxxxxxx Xxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xx xxxxx "Xxxxxxxx", xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxx. Xxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xxxxxxx xxxxxx Xxxxxxxxxx xxx Xxxxxxx xxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxxxxxxxxx.xxx XXXxxxxxxxxxxxx. xxx xxx Xxx. x XXxXx.

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f) Zusätzliche Vergütungen vom Pflegebedürftigen

Xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxx Xxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxx xxx xx x XXxX xxx xxxxxx xxxxx xxxxx xxxxx Xxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxx:
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Xxx XXX xxxxxx xxxx, xxxx xx xxxx xxxx xxxxx xx "xxxxxxxx Xxxxxxxxxx" xxxx xx xx Xx. x XXxX xxxxxxx. Xxxxxxxx xxxxxx Xxxxxxxxxx, xxx xxx xxxxx Xxx, Xxxxxx xxxx Xxxxxxxxxxx xxxxxxx, xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxx xxxx xxx xx xxx Xxxxxxxx xxxxxx xxxxxxxx xxxx. Xxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xx xx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

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g) Beiträge der Pflegekasse für die Pflegetätigkeit

Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xx Xxxxxxx xxxxxxxxxxxx xxxxxxx, xxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx

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8. Steuervorteil für häusliche Pflege- und Betreuungsleistungen

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a) Steuerermäßigung oder außergewöhnliche Belastungen

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b) Welche Leistungen der Pflegeversicherung angerechnet werden

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c) Wenn ein Angehöriger die Kosten trägt

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9. Pflege von nicht verwandten Personen

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10. Vorteil in der gesetzlichen Rentenversicherung

a) Regelung bis 2016

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Verbesserung bei Pflege mehrerer Personen

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Führen eines Pflegetagebuchs

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b) Neuregelung seit 2017

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Anwartschaften für Pflegezeiten ab 1.7.2017 (West)

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Anwartschaften für Pflegezeiten ab 1.7.2018 (West)

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11. Vorteil in der Arbeitslosenversicherung

a) Regelung bis 2016

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b) Neuregelung seit 2017

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12. Vorteil in der gesetzlichen Unfallversicherung

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13. Vorteil bei der Erbschaftsteuer: Pflegefreibetrag

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Was sind die Voraussetzungen für den Pflegefreibetrag?

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x. Xxx Xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx

Xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxx, Xxxxx, Xxxxxx xxx Xxxx xxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxx xxxxxxxxx xxxxxx. XXXX: Xxxxxx xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxx. "Xxxxxxxx xxx xxx xxx Xxxxxxxxxxx xxx Xxxxx, xx xxx xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx, xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxx Xxxxx xxxxx Xxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx. Xx xxxx, xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx, xxxxx xxx xxxxx xxxxx xx Xxxxx xxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxxx xx xxxxxx xxxxx Xxxxxxxxxx xx Xxxx xxxxx xxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx. Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx. Xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxx Xxxxxx xxxxxxxx xxxxxx, xxx xx xxxxx Xxxxxxxxxx xxxx.

Wie wird die Höhe des Pflegefreibetrages ermittelt?

Xxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxx xxxx xxx xxxxxxxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxx xxx xxx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxx, xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxx xxxxx xx xxxx xxxxx xxxx, xxxxx xxxxxxxx Xxxx xxxxxx Xxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxxxxxxxxx, xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xx xxxxxx Xxxxx xx xxxxxxxxx xxxx, xxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxx.

Xx Xxxxxxxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx Xxxxxxxx xxx xxxxx Xxxx xx Xxxxxxxxx xx xxx Xxxxxxxxxx, xxx xxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xxx xxxxxxxxxxxxxxxx xx XXX xxx Xxxxxx xxxxxxxxx. Xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xxx x.xxx XXX.

XXXXXXX: Xxxx Xxxxxxxxxx xxx XX Xxxxxxxxxxxxx xxxxxxx xxxx Xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx XXX xxxxxxxx xx xxxx xxx Xxxxxxxxxxx x.xxx XXX, xx Xxxxxxxxxxxxx x.xxx XXX xxx Xxxxx. Xxxxxxx xxx Xxxxxx xxxxx xxx Xxxx, xxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xx.xxx XXX xx.xxx XXX : xx x xxxx. xXX Xxxxxxxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx, xxx.x.

Haben auch Kinder Anspruch auf den Pflegefreibetrag?

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxxx Xxxxxx xxxxxxxx xxxxxx, xxx xxxx Xxxxxx xxxxxxxx xxxxx. Xxxx xxx Xxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxx xx Xxxxxxxx, xxx xxxxxxxxxx xxx Xxxxxx xx. X. Xxxxxxxxx xxxx xx xxxx XXX, Xxxxxxxxxxxxx xxxx xx x XXxxxXx xxxx xxx Xxxxxxxxx xx. X. Xxxxxxxxx xxxx xx xxxx XXX xxxx Xxxxxxxxx xx xxxxxxx Xxxxx xxxx xx xxxx XXX, Xxxxxxxxxxxxx xxxx xx x XXxxxXx xxxxxxxxxxxx xxxx xXxxxxxxxx xx.x Xxx. x XxxXxX xxxxx XxXx Xxxxxx xxx xx.x.xxxx, X xxxx.x.xxxxxx Xx xxx.

Xxxxx xxxx xxx Xxxxxxxxxx Xxxxxxx, xxx xxxx Xxxxxx xxxxxxxx xxxxx, xxxxx xxxxxxxx xxxxxx. Xxxx xxx xxxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx, xxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xx xxxxxx xxx, xxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx, xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxxxxx xxxxxxxx xxx "xxxxxxxxx" Xxxxxxxxxxxxxxxxx xxx, xx xxx Xxxxxxxxxx xx xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxx xxxxxxxxx xxx Xxxxxx xxxxxxxxxxx: Xxx xxx Xxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxx xxxxxxxx, xxx xx xxxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxx xx xxxxxx. Xxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxx, xxx xx xxxxxxx Xxxxx xxxxxxxxxxx xxxxxxxx xxxx, xxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

  • Xxxx Xxxxxxxxxx xxx XXX xxx xxx Xxxxxxx "Xxxxxx" xxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx xxxxxxx xxx xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxx, xxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxx. Xx xxx xxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxx x.X. xxx xx xx Xxx. x XXX XX x.X. xxx xxxxx Xxxxxxxxxxx xxxx xx xx Xxx. x Xxxx x XXX XX x.X. xxxxxxxxxx xxx.
  • Xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx. Xxx Xxxxxxxx xxx xx xx Xxx. x Xx. x XxxXxX xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx. Xxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxx xx., xx xxxx Xxxx x XXX xxxx xxx xxx Xxxxxxxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxx xxxx xx xxxxx XXX xxxxx xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx. Xxxxx xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxx xxx Xxxxx xxx Xxxxxxxxxx, xxx xxxxxxxxxxxx Xxxxx xxx xxxxxxxxxx Xxxxxx xx xxxxxxxxxx.
  • Xxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxx xxxxxxxx, xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxx. Xx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxx, xxxxxxxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxx xxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxx.
  • Xxx xxxxx Xxxxxxxxx xxx xx xx Xxx. x Xx. x XxxXxX xxxxxxxxxx xxx Xxxx xxx Xxxxx xxx Xxxxxxxxxx, xxx xxx xxxxxxxxxxxx Xxxxx xxx xxxxxxxxxx Xxxxxx xxxxxxxxxx xxx. Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxx xxx x.xxx XXX xxx xx.xxx XXX xxxxxxx xxx xxxxx xxxxxx xxxxxxxxxxxx. Xxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxxx xxxx, xxxxxxxxxx xxxxxx.
  • Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxx, Xxxxx, Xxxxxx xxx Xxxx xxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxx xxxxxxxxx xxxxx. Xx xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xx Xxxxxxxx xxx xxx Xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxx. Xxxxxxxx xxx xxx xxx Xxxxxxxxxxx xxx Xxxxx, xx xxx xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx, xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx.
  • Xxx Xxxxxxxxxx xxx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxx, xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxx xxxxx xx xxxx xxxxx xxxx, xxxxx xxxxxxxx Xxxx xxxxxx Xxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxxxxxxxxx, xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xx xxxxxx Xxxxx xx xxxxxxxxx xxxx.

XXXXXXX: Xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx XXX xxxxx xx Xxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xx. Xxx Xxxxxxxxxxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxx, xxxx xxx Xxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxx xXxxxxxxxxxxxxxxxXxxxxxxxxxx xxxx X X xx.x Xxx. x Xxxx xx. Xxx xxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xx Xxxxxxxxxxx xxxxxxxx. Xxx xxx xxx XXX xxxxxxxxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxx xxx xxxxx, xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx XXX xxxx xxxx xx Xxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxx xxxx xxxxxxxxxxxxxxxx, xxxx x.X. xxxxxxxx xxxxxxx Xxxxxxxxxx xx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxx xxx.

14. Vorteil im Erbrecht

Xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx xxxxx xxx xxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxx. Xxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xx Xxxxx xxxxxxxx. xxxxx xxx xxxxxxxxxxx Xxxxx xxxx xxxxx xxxxxx xxxxxxxxxx, xxxx xxx Xxxxxx xxx xxx xxxxxxxxx xxx xxxxxx xxxx Xxxx.

Xxx xxxx xxx xx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxx xxxxx xxxxxxxx Xxxx xxxxxxxx xxxxx, xxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx, xxxx xx xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxx. Xxxx xxxx xxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx, xxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxx xxxxxxxx xxxxx.

Xxx xxx Xxxxxxxxxxxxxxx xx x.x.xxxx xxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx. Xxx xxxxx xxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxx Xxxx xxxxxxxx xxx, xxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xx, xxxxxxxxxxx xxxxx, xx xx xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxx xxx xxxxx Xxx. x XXX xxxxx. Xxxx xxx xxx Xxxxxxxxx xxxxx xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx, xxxx xx xxxxxxxxx xxxxxxxxxxxx xxx xxx xxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxx xxxxxxxx xxx.

Xxxxxx Xxxxxxxxxxxxxxxxxx xxxx XXX xxxx xxxxxxxxx xxx xxxx xxxxxxx "Xxxxxxxxxxxx", xxxx xxxx Xxxxxx, Xxxxx xxx Xxxxxxx. Xxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxx xxxx Xxxxxxxx.

XXXXXXXXX: Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx, xxxxxx xx xxxx xxxxxxxxxxxxx Xxxxxxxx xx Xxxxxxxxx xxxxxxx. Xxxx xxxx xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxx xxxx. Xxx Xxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx. Xxxx Xxxxxxxx xxx Xxxxxxxxxxx xxx xxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxx xxxxxxxx.

Wie wird nun die Pflegeleistung beim Erbe berücksichtigt?

Xxxx xxx Xxx xxx Xxxxxxxxxxxxxxxxxx xx. X. xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxx xx. X. xxx Xxxxxxxx xxxxx xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxx Xxxxxxxx xx. X. xxx Xxxxxxxxx "xxxxxxxx". Xxxxx xxxxx xx xxxxxxxxx, xxxx xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxx. Xxxxx xxxx xxxx x xxxxxxxx xxxx xxx Xxxxxxx x xxxxxxxxxxxx xxxxxx, xxx xxxx Xxxx xxx Xxxxx xxx Xxxxxx xxxxxxxx xxx. Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxxx: Xxx Xxxxxx xxxxxxxx xxx Xxxxx xxxx xx Xxxxxxx, xxx Xxxxx xxxx xx Xxxxxxx, xxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxx xx XXX, xxxxx xxx XXX xxx Xxxxx. Xxx xxxxx Xxxxxxxxxxx xxx x Xxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxx xxx xx.xxx XXX. Xxxxx Xxxxx xxxxx xxx Xxxxxxxxxxxx xx xxx xxxxxxx xxx Xxxx xxxxxxxxx xxxxxx.

Xxxxxxxx:
Xxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxxxx xxxxx Xxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxx. Xxx Xxxx xxxxxxxx xxxx xxxxx. Xxx Xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxxxx xx xxxxx. Xxx Xxxxxxxx xxxxxxxx xxx.xxx Xxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx xx.xxx Xxxx xx xxxxxxxx. Xxxxxx xxxxx Xxxx xxx Xxxxxxx xx xxx Xxxxxxx. Xx xxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxx xxxx xxx Xxxxxxxx xxxxxxxx xxxx.xxx XXX x xx.xxx XXX xxxxxx xx.xxx XXXx. Xxx xxx xx.xxx Xxxx xxxxxxxx xxxxx xxx Xxxxxxx, xxx Xxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx.xxx Xxxx. Xx Xxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxx xx.xxx Xxxx.

XXXXXXX: Xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x XXX XXx. Xxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxx xxxxxxxx xxx, xxxx xxx xxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx.

15. Grundstücksübertragung gegen Pflegeleistungen

Xx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx x xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx x xxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxx xxxxxxxxxxxx Xxxxxx xxxxxxxx xxx XXX Xxxxxxxxx xXXX Xxxxxxxxx xxx xx.x.xxxx, X xxxx X x xxx x Xx xxxx.

Xx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx, xxxxx xxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxx Xxxx xxx, xxx xxxx xx x Xxxxxx x XxxX xxx Xxxxxxxx xxx Xxxxxxxxx xxxxx xx xxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxx Xxxxxx.

Begriff der Pflegeleistungen

Xxxxxxxxxxxxxxxx xxxxxx xxx, xxxx xxx xxxxxxxxxxxx xxx xxxxx xxxx xxxxxxxx Xxxxx xx xxxxxxxxx xxxx, xxxxx xxx xxxxxxxxx Xxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxx xxxxxxxxxxx xxx xx xxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxx xxxxx.

  • Xx xxx Xxxxxxxxxxxxxxxx xxxxxxx "xx Xxxxxxxxx xx xxx xx xx xx Xxx. x XXX XX xxxxxxxxxxxx Xxxxxxxxxxxxxxx "xxx Xxxxxxxxxxxxxx xxx Xxxxx xxx xxx xxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxx xx. X. Xxxxxxx, Xxxxxxx, Xxxxxxxx, xxx Xxxxxxxxxx xx. X. Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxx, xxx Xxxxxxxxxx xx. X. xxxxxxxxxxxxxx Xxxxxxxxx xxx XxxXxxxxXxxxx, Xxx xxx Xxxxxxxxxx, Xxxxx, Xxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx. X. Xxxxxxxxx, Xxxxxx, Xxxxxxxx xxx Xxxxxxx, Xxxxxxx, Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx.
  • Xxxx xxxxxxxx xxxx xxxx xxxxxxx, xxxxx xxx xx xx Xxx. x XXX XX xxxxxxxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx xxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx.

Berücksichtigung dem Grunde nach

Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxx xxxxx xx xxxxxx Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxx.

  • Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxx xxxxx Xxxx xx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxx xxx xx XxxXxXx xxxxxxxxx. Xxxxxxxxxxxxxx xxxx, xxxx xxxx xxx Xxxxxx xxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xx xxx Xxx. x Xx. x XX xx xxxxxxx xXXX xxx x.x.xxxx, XXxXx xxxx XX X. xxxx.
  • Xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxx x. X. x. xx xx XXX XX xxx. Xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx X xxxxxxx xxxxxxxx xxxx. Xxxxxx xxxxx xxxxx xxx, xxx xxx Xxxxxxxx xx Xxxxxxxxxx xx xxxxxxxxxx Xxxxx xx xxxxxxx, xxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxx xx xxxxxx Xxxxxxxxxxxxx xxxxxxxxx.
  • Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxxx xxx xxxxxxxxx xxxxx, xxxx xx Xxxxxxxxxxxxxxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxx, Xxxxx, Xxxxxx xxx Xxxx xx xxxxxxxxx xxx. Xx xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xx Xxxxxxxx xxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxx. Xxx Xxxxxxxx xxxx xx Xxxx xxxxx xxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xx xxxxxxx xxxxxxxxxx Xxxxx xxxxxxxx xxxxxx.
  • Xxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxx Xxxxx xxxxx Xxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx. Xx xxxx, xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx, xxxxx xxx xxxxx xxxxx xx Xxxxx xxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxxx xx xxxxxx xxxxx Xxxxxxxxxx xx Xxxx xxxxx xxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx.
  • Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx. Xxxx xxxxx xxxxxxx xxxx xxxxxxxxxx xxxxx Xxxxxx xxxxxxxx xxxxxx, xxx xx xxxxx Xxxxxxxxxx xxxx.

Berücksichtigung der Höhe nach

Xxx Xxxx xxx xxx Xxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxx xxx xxxxxxxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx, xxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx.

  • Xx xxxxxxxx xxxxx Xxxxxxxx, xxxx xxxx xxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxx xxx xx XXX xx Xxxxxx xxxxxxxxx xxxx. Xxxxxx Xxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x XXX XXx xx xxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xx Xxx. x XXX XXx, xxxxxxxxxxx xxx xxxxx xxxxxx Xxxxxxxxxx. Xxx xxxxxxxxx Xxxx xxx xxxxxxxxxx, xxxxxxxxxxx xxxxx, xx xxx xxxx xx xx xxxxxxx Xxxxxxxxxxx xxx xx xxxxxxxxx Xxxxxx xxxxxxxxxx xxx.
  • Xxxxx Xxxxxxxx xxxx xx xxxxxxx, xxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx xx Xxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxx xxx xxxx xx xx Xxx. x Xx. xx XxxXxX xxx xxx Xxxxxxxxxxxxxxx xxxxxxx.
  • Xxx Xxxxxxxx xxxxx xx xxxx, xxxxx xxxxxxxx Xxxx xxxxxx Xxxxxxxxxx xxxxxxxxxxxx.
  • Xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxx. Xxxxxx xxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxx x xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xx.xx.xxxx xXXxXx X X. xxxx xx xxxxxxxxx.

16. Freistellungsmöglichkeiten bei Pflege eines Angehörigen

Xxxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx, xxxx xxxx xxxxxxxx. Xxx xxxxxxx xx xxxxxx Xxxxx Xxxxxxx, Xxxxxx xxx Xxxxx xx Xxxxxxxx xxxxxxx. Xxxx xxxxxxxxxx xxx xxx xxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxx. Xxx xxxx "Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxx, Xxxxxx xxx Xxxxx" xxxxx xxxxx xx xxxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxx xxx: Xx xxxxxx Xxxxxxx, xxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxx xxx xxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx.

  • Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xx xx Xxxxx. Xxxxxx xxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxx xxx xxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx, xxx. xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxx.
  • Xxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx xxx xx x Xxxxxxx. Xxx xxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxx xxxxx xxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxx xx xxxxxxxxxxx Xxxxx xxxxxxx.
  • Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xx xx Xxxxxxx xxxxxxx xxxxxxxxx Xxxxxxxx. Xxxx xxxx xxxx xxx xx Xxxxxxxxx xxx xxxx xxx xx Xxxxxxxxxxxxxx. Xxxx xxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxx, xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxx xx Xxxxxxx xxx Xxxxx xxxxxxxx. Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxx, xxx xxx xxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx.
  • Xxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxx xxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxx xxxxxx Xxxx xxxxxxx xxxxxxxxx Xxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxx.
  • Xxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx xx xxxxxx xxxxxxx Xxxxxxxxxxx xxx xx x Xxxxxxx. Xxxxx xxxx xx xxxxx Xxxxx xxxxxxx, xx xxx Xxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxx xxxx xxxx xxxxxxxxxxxxxx xx xxxxx Xxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxx xxxxxx Xxxx xxxxx Xxx Xxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxx.
  • Xxxxxxxxxxx xxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxx: Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxx xxxxx xxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxx xxxx xxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxx Xxxxxxx xx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxx xxxxxx xxxx xxxx Xxxxxxxxxxx, Xxxxxx, Xxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxx xxxxx Xxxxxxxxxxxx: Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxx.

17. Hilfe bei der Pflege durch Haushaltshilfen aus Osteuropa

Xxxxxxxx, xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxx xxxxxxxx, xxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxx xxxxxxx xx xxxxxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxx xx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xx xxxxx xxxxxxxxx Xxxxxxxx xxxxx xxxxxxx xxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xx xxxxxx Xxxxx xxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx, xxxxxxxxxxxx xxx Xxxxx, xxxxxxxxxxxx xxxxxx.

Xxxx xxx x.x.xxxx xxxx xxxx Xxxxxxx xxx Xxxxx, Xxxxxxxxx, Xxxxxxxx, Xxxxxxxxxx, Xxxxxx, Xxxxxxx, Xxxxxxxx xxx Xxxxxxx xxxx. XXxxxXxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx: Xxx xxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxx xxx. xxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxx xxx. Xxxx xxx xxxxxx xxxx xxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxx.

Xxxx Xxxxxxxxx xxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxxxx Xxxxx xxxx xx x.x.xxxx xxxxxxxxxxx xxxx, xxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xx.xx.xxxx xxxxxxxx. Xxxxxxxxx xxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx XxxxxxXXxXxxxxxx, xxx Xxxxxxx xxxx Xxxxxxxxxxxxx.

Xxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxx Xxxxxxx xxx xxx XXxxxXxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx, xx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxx xxxx: Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxx.

Xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxx xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx, xxx xx xxxx xxx x.x.xxxx xxxx xXxxxxxxxxxxxxXxxxxxxxxxxxxx, XXxxXx. Xxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxx xxx. Xxx Xxxxxxxxxxx xxxx xxxxxx xxxx xxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxx Xxxxxxx xxxxx xx Xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx x xxxxx Xxxxxxxxxxxxxx x xxxx Xxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx XXX XX xxxxxxxxx. Xxxxx xxx xx xxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxx, xxxxxxxxxx xxx xxx Xxx xxx Xxxxxxxxxx.

Xx xxx x.xx.xxxx xxxx xxxxx xxx Xxxxx xxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx, xxxxxxxx xxxxxxxxxxx xxxxxx: Xxxx xxxxxx xxxxxxxxxxx xxxx xxx xx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx.

Xx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx

xxxxxx

Xxxx Xxxxxxxxxxxxx

Xxxx Xxxxxxxxxxxxx

xx x.xx.xxxx

xx x.x.xxxx

xx x.x.xxxx

xx x.x.xxxx

xx,xx XXX

xx,xx XXX

xx,xx XXX

xx,xx XXX

x,xx XXX

xx,xx XXX

xx,xx XXX

xx,xx XXX

XXXXXXX: Xxx Xxxxxxxxxxx xxx xxxxxxxxxx xx xxx "Xxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx". Xxx XxxxxxxxxxxxXxxxxxxx xx xxx Xxxxxxxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxxxx. Xxxxxxxxx xxxxxx xxxx xxxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx. Xxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxx xxxxxx, xxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxxxxx, xxxx xxx "Xxxxxxxxxxx" xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxxxxxxxxx. Xxxx xxxxx xxxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx.

18. Pflegeleistungen sind umsatzsteuerfrei

Xxx Xxxxx xxx, xx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxxxxxx xxxx. Xxx Xxxx xxxxxx xxxx Xxxxxx, xxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxx. xxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxx xxxxx. Xxx Xxxxxx xxxxx xxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx Xxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx. Xxxxx Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxx xxx xx Xxxxxxxxxxx xxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxx. Xxxxxxxxx xxxxxxxx xxx xxx XXxXxxxxxxxxxxxxxxxxxxxxxxx xXxx. xxx Xxx. x Xxxxxx. xx. Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx, Xxxxxxxxx xxxx xx xx Xxx. x Xxxx x XXX XX xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

Xxxx Xxxxxxxxxx xxx XXX xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxx xxxx xxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxx xxxx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx XXxXxxxxx xxxxxxx, xxx xxx xxxxxxxxx Xxxxx xxx xxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxx xxxx xxx XXxXxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xx xxx, xxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx, Xxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxx xx xxxxxxx. Xxx xxxxxx Xxxxxxxxxxxx xxx xxx XXX xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxx xxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxx xx xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx.

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