Pflege von pflegebedürftigen Personen

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?

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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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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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Xxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxXxxxxxx: Xxxx xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxx xxx x Xxxxxxx xxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxx xx Xxx. x XXX XXx. Xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx "Xxxxxxxxx" x,x Xxxxxxx xxxxx Xxxxxxxxxx x,x Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx x,x Xxxxxxx. Xxx xxx xxxxxxxxx Xxxxx: Xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxxx xxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx, xxxxxxxx xxx Xxxxx xxx Xxxxxx, xxxxxxxxxxx. Xxx xx Xxxxxxx xxxxx xxxxxx Xxxxxxxx xxxxx xxxxxxxxxx. Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxxx x Xxxxxxx xx xxxxxx Xxxxx xxxxxx. Xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx.

Xxxxxxx xxxxxx xxxx xxx x. Xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxx:xxxxxx

Xx xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx x.x.xxxxx

xxxxxx

Xxxxxxxxxxx

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xx Xxxxxxx

XXxXxxxxx

x xxxx Xxxxxx

x xxx x Xxxx

x xxx x Xxxxxxx

x xxx x xxx xxxx Xxxxxxx

x,xx x

x,xx x

Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxx xxxxxx.

Xxx Xxxxxxxxxxxxxx xxx XxxxxXxxxxxxxxxxxx xxx Xxxxxxxxxxxxx x xxx xxxx xxx xxxxxxxxxx Xxxxxxxxx x xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx.

Noch einige Infos zum Beitragsabschlag:

Xxx Xxxxxxxx xxxx xxxx xxxxx Xxxx xx xxx xxxxxxx Xxxx xxx xxx Xxxx xxx Xxxxxx, xx xxx xxx Xxxx xxxx xx. Xxxxxxxxxx xxxxxxxxx xxx. Xxxxxx xxxxxxxxx xxx Xxxxxxxx xxxx xxxxxx Xxxx. Xxxxxx, xxx xxx xx. Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxx, xxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxxxx xxx Xxxxxxxxxxx xxx xxxx xxx xxxx Xxxxxxx xxxxx xxx Xxxxxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxx, xxxxxx xxxx xxxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xx xxx xxxxxxx Xxxx xxx xxxx xxxx xxx xxxxxxxxx Xxxxxx xxx Xxxxxx xxxxx xx Xxxxxx xxxxxxxxxxxxxxx xxxx.
Xxx Xxxxxxxx xxxx xxxx xxxx Xxxxxx xxx xxx xx. Xxxxxxxxxx, xxxx xxxxx xxxxxx xxxxxxxxxx.
Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxx xxxxxx. Xxxx xxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxx, xxxx xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxx xx Xxxxx xxx x,x Xxxxxxx xXxxxXxxxxXxxxxxxx, xxxx xxxx xxx xx Xxxxx xxx.
Xxx Xxxxxxxxxxxx xxxx xxxx xxxx Xxxxxx, xxx xxx xx. Xxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxx.

Xx xxxx xxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxx. Xxx xxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx.

6. Pflegeunterstützungsgeld von der Pflegeversicherung

Xxx Xxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxx xxx xx xxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx. Xxxx xxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxx. Xxxxx xxxxxxx xx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxx. Xxx XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xx Xxxxxxx xxxx Xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxx xxxxxxx xxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxxxx xxxx xxxxxxx xxxxxxxx, xxxxxxxxxxx xxxx Xxxxxx xx xxxxxxxxxxxx, xxx Xxxxxxxx xxxx xxxxx Xxxxxxxxxxxx. Xxxx xxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx. xxxxxxxxx xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxx xxxxxx, xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxx xxx xx xxxx Xxxxxxxxxxx xxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx x xxx xxxxxx xxxx xxxxxxxxxxxx Xxxxxxx x xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xx xxxxxxxxxx. Xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxx xxxx, xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx, xxxxxx xxxx xxxx xxxxxx Xxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxx.xxxxxx

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

7. Steuervergünstigungen für die Pflegetätigkeit

XXXXXXX: Xx xxxxxxxxxxxxx xxxxxx xxx Xxxx xxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxx, xxxxxx xxxxx xxxx x.x.xxxx xxxxx xxxxx Xxxxxxxxxxx xxxxxxx xxxxxx xxxx.xxxxxxXx xxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxx xxxx xxx xxx Xxxxxxxxxxxx Xxxxx xxxxxx, xxxxxx xxx xx Xxxxxxxxxxxx, xxxx xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxx" xxx Xxxx xxx. Xx xxxx xxxxx xxx Xxxxxxxxxxx "X" xxx Xxxxxxxxxx xx xxx Xxxxxxxxxxx x xxx x xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxX xxxxxxxxxxxxxx.

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:

Xxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxx xxx xxx Xxx. x Xxxx x XXX XXx. Xxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxx Xxxxxxxxxxxx x xxx x xxxxx Xxxxxxxx, xxx xxxxx xxx Xxxxxx xx xxxxxxxxxxx Xxxxxxx xxxxxxx.
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.

XXXXXXX xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx" xxx, xxxx xx xxxx x xxxxxx xxx xxx Xxxxxxxxxx x xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x Xxxx x XXX XX xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxx x Xx. xx XXxXx.

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

Xx, xxxxxxxxxx xxxx xxxxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx x Xx. xx XXxX xxxxxxxx xxxx, xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxx xx Xxxxxxxx, xxxx xxx xxx Xxxxx xxx xxxxxxx xxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxx xx xx XXX XX. Xxx xxxxxxxx xxxxxxxxxxxx: Xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxx xxxxxx xxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxx, xxxxxxx Xxxxxxxxxxxxx xXXX Xxxxxxxxx xxx xx.x.xxxx, XXxX xxxx X. xxxx.

Xx Xxxxxxxxx:

Xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxx xxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxx xxx x,x xxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxx x x.xxx XXXx. Xxx xxxxxx Xxxx xxx xxxxx xxxxxxxxxx.
Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxx xx Xxxxxxxxxxxx xxx xxx xx x.xxx Xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxx xxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxx Xxxxx xxxxxxxx xxxx xxxxxxxxxxxxx xxxx xxxx xxx xxx xxx xx xxxxxxxxxxx Xxxxxxxxxxxx xxxxx.xxxxxxXxxxxxxxxx xxx xxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xx xxxxxxxx:
- xxxxxxxxxx xxx xxxxxx Xxxxxx xxx Xxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xx. X. Xxxxxxxxx, Xxxxxxxx, xxxxxxxxx Xxxxxxxxxx, xxxxxx xxx Xxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxx.
- Xxxxx xxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx, xxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxxxxxx Xxxxxxxxxx xxxxxxx xx xxxx xx "xxxxxxxx Xxxxxxxxxx" xxxx xx xx Xx. x XXxX.

XXXXXXXXX: Xxxxx Xxxxxxxx xxxxxxx xxxxxx xxxxxx xxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxx "xxxxxxxxx Xxxxxxxxxx" x xxxx Xxxxx xxx Xxxxxxxxxxxxxx xxx x.X. Xxxxxxxxxxx x xxxxxxx xxx xxx XXX xx Xxxx xxxxxxxx, xxxxxxx xxx xxxxxxxxxx. Xxxxxxx xxxxxxx xx xxxx xxxxx xx xxxxx Xxxxxxxxxx, xxxxxxx xx xxxx Xxxxxxxxxx. Xxx xxxxxxxx: Xxxxxxxxxx xxx xxx XXX xxxx xxxxxxxxxx, Xxxxxxxxxx xx xxx XXX xxxx xxxx xxxxxxxxxxxxxxx.

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.

Xxx xxxx xxxx: Xxx Xxxxxxxxxxxx xxxx xxxxxxxxxXxxxxxxXxxxxxxxxxxxxxxxxxxxx xxx XXX xx Xxxxxxxx xxxxxx xxx xxx Xxx. x XXxXx. Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxx "xxxxxxx" xxx. Xxx xxx xxxxxxxx, xxxx xx xxxxx Xxxxxxxxxx x xxxx x xxxxx xxxx xxxx xx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx "X" xxxxxxxxxxx xxx.

Xx xxxx xxxx: XXXXXXX xxxx xxx xxx "XxxxxxxxxxxxXxxxxxxxxxxxxxxxxxx" xx xxx x.x.xxxx xxxxxxxxxXxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx Xxxxxxxxxx x xxxx x xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx x xxx x xxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxx

xxx Xxxxxxxxxx x: xxx XXX
xxx Xxxxxxxxxx x: x.xxx XXX
xxx Xxxxxxxxxx x xxxx x xxxx Xxxxxxxxxxxxx: x.xxx XXX

Xxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxxx.

XXXXXXXXX: Xxxxxxxx xxxxxx xxxx xxxx xxx Xxxxxxxxxxx x xxx x XxxxxxxXxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xx xxxxx xxx xxx Xxxxxxxxx "xxxxxxx" xxxxxxx. Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx, xxxx xxxx xxx xxx Xxxxxxxxxxxx x xxx x xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx "Xxxxxxxxxxxxx" xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxXxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxx xx xxxxxxxxx, xxx xx Xxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxx "xxxxxxx" xxx.

XXXXXXXXX: Xxx XxxxxxxXxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx, xxx xxxxx xxxxxxxx xxxx, xxxx xxx Xxxxxx xxxxx xxxxxxxx xxx xxxxxx Xxxxxx xxxxxxx xX xxx Xxx. x XXxXx.

Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxx "xxxxxxx" xxx. Xxx xxx xxxxxxxx, xxxx xx xx Xxxxxxxxxxx XXX xxxxxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxxxx "X" xx Xxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxx xxx xxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxx X xxx XX xxxxxxx xxxxxx xxxxx xxx, xx xxx XxxxxxxXxxxxxxxxxxx xx xxxxxxxx.

XXXXXXXXX: Xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXX XX xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx "X", xxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx XXX xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

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.

Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxx xxx xx xxxxxxxx xxx Xxxxxx xxx xxxxxxxxx XxxxxxxXxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx.

Keine Gewährung bei nur geringer Pflegeleistung?

Xxx xxxx xx Xxxxxx xxxxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xx xxxxxxxx, xx xxx XxxxxxxXxxxxxxxxxxx xxxx xxxx xx xxxxxxxxx xxx, xxxx Xxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxx, xxx xxxxx xxx Xxxxx xx xxxxx Xxxxxxxxxx xxxxxxxxxxxxx xxx, xx xxxxx Xxxxxxxxxx xx xxxx xxxx Xxxxx xxxxxx xxx xx xxxxx Xxxxxxx xxxxxxxxx. Xxx Xxxxxxx xxxxx xx xxx Xxxxxxxx, xxxx xx xxxx xxx Xxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx. Xx xx Xxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxxx xxxxx xxx XxxxxxxXxxxxxxxxxxx xxxxxxxxxxxx xXX Xxxxxxxx, Xxxxxx xxx xx.x.xxxx, xx X xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxx xxx xxxx xxx XxxxxxxXxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xx Xxxxxxxx xxxxxx xxxx, xxxx xxxxxxxxxxXxxxxxxxxxxxxx xxxxxxxxxx xx Xxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXX Xxxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx.

Xxx Xxxx: Xxx Xxxx xxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxx xXxxxxxxxxxx XXXx xxxxx Xxx xx Xxxx xxxx xxxxxxx Xxxx xx xxxxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxx xxx xxxxx xx xxxxxx Xxxx xxx xxx Xxxxxxxxxxxxx, xxxx Xxx xxx Xxxxxxxxx, xxx xxx Xxxxxxxxxx xxx xxxx Xxxxxxxxx xxx Xxxxxxx. Xxxxxxxxx xxxxxxxxxxxx xx xxxxx Xxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxx. Xxx Xxxxxxxxx xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx x.xxx XXX, xxxx xxx Xxxxxx xxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx.
Xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx Xxxxx: Xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx, xx xxxxx Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxxx. Xxxxxxxxxxx xxxxxxxx xx xxxxxx Xxxxxxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxxx xxxxx, xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxx xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx.

XXXXXXX: Xxxx xxx XX Xxxxxxxxxxx xxx xx Xxxxx xxx Xxxxxxxxxxxx XX xxxxxxxxx xXxxxxx xxx xx.xx.xxxx, xx X xxxxxxx Xx. Xxx XXX xxx xxx Xxxxx, xx xxx xxxxxxxxxx Xxxxxx xx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx, xx xxxxxx Xxxxxx xxx x.x.xxxx xXX X xxxxx, XXxXx xxxx XX X. xxx xxxxxxxxxx xxxxx xxxxxxxx.xxxxxx

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.

XXXXXXXXX: Xxxxxxxx Xxx xxx xxxxxx Xxxxxxxxxxx xxxx, xxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxx. Xxxxx xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxxx.

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.
Xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxxxx xxx xxxxxxx Xxxxxxxxxx, xxxxxxx xxxxxxxxx xxx xx xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxxx xxx xxx XxxxxxxXxxxxxxxxxxx xx. Xxxx xxx xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, x. X. xxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxx, Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxx xxxxxxxxx xx xxxxxx, xxx Xxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx, xxx Xxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxx, Xxxxxxxxxxx.

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.

XXXXXXX: Xxx XXX xxxxxx xx xxxxxx Xxxxxx xxxx, xxxx xxx XxxxxxxXxxxxxxxxxxx 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 xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx Xxx xxxx xx xx XXxX xxxxxxx xx xxxxxx.

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.

XXXXXXX: Xxx xxxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xx Xxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxx xxx Xxxxxxxxxx xxx. xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx, xxxx xxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxxx xxxxxxxxxxxxxx. Xxxxx xxxxxxx xxxxxx Xxxxxxxxxx xxx Xxxxxxx xxxxx x.xxx XXX xx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx x.x.xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx.

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.

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g) Beiträge der Pflegekasse für die Pflegetätigkeit

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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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Übernahme der Kosten für eine stationäre Pflege

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Übernahme der Kosten für eine ambulante Versorgung

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Formelle Voraussetzungen gelockert

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Es darf kein Drittaufwand vorliegen

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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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11. Vorteil in der Arbeitslosenversicherung

a) Regelung bis 2016

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xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxxx xxxx Xxxxxxxx xxx Xxxxxx xxxxxxx.

Xxxxx xxxxxxxxx xxxx Xxxxxxxxxx, x.x. xxxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxx xxx xx x Xxxxxxx, xx Xxxxxxxx xxxxxxxx xxxx, xxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. xx XXX XXXx. Xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx. xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxx. x XXX XXx.

Xxxxxx xxx Xxxxxx xxxx Xxxxxx xxx Xxxxxxxxxx xxx x Xxxxxxx xxxxxx xx xxx xxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xx xxx Xxx.x Xx.x XXX XXXx. Xx xxxxxx Xxxx xxxx xxx Xxxxxx xxxxxxxxx xxx x Xxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxx xxx Xxxxxxxxxx.

XXXXXXXXX: Xxx xxx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxx xx xxx Xxx. x XXxX xxx, xxx xxxxxxxxxx xxxx xxx Xxxxxxxx xxx xxx XxxxxxxXxxxxxxxxxxx xxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xX xxx Xxx. x XXxX xxxxx XxXx. Xxxxxx xxx xx.x.xxxx, XXxX xxxx X. xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx
Xxxxxx xxxxx Xxxxxxxxxxxx: Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxx.

b) Neuregelung seit 2017

Xxx x. Xxxxxx xxxx xxxxx xxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx.

Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx x xxxxx xxx xxxx Xxxxxxxxxxx x xxxx Xxxxxxxxxxxxxxxxxxx xx xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx xx Xxx. xx XXX XXXx:
x Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx, xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx, xx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxx x xxx x xx xxxxxx.
x Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx Xxxxxxx xxxxxxxxxxxx, xxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxx xxxx Xxxx xx xxx Xxxxx, xxxxxx.
x Xxxxxxx Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxx xxxx Xxxxxxxx xxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxx xxxxx.
x Xxx Xxxxxxxxx xxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxx, xxx xxxx xxxx xxx xxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx.

Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, x.x. xxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx.

XXXXXXX: Xxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxx Xxxx xxx Xxxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxx xxxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxxxxx, xxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xx xxx xx x.x.xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.

Xxxx Xxxxxxxxxxxxxx, xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx x. Xxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxx xxxx, xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx. Xxxxx xxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xx. x XXX XXXx.

12. Vorteil in der gesetzlichen Unfallversicherung

Xxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxx xxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxxxxxxx xxx xxxx Xxxxxxx xxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxx xxxxxx xxx Xxxxxxxxx. Xxxxxxxxxx xxxx Xxx, xxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxx xxxx Xxxxxx xxx Xxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx

xxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxx,
xxxxx xxxxxxxxxxxxxx xxx xxxxx
xx xxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxx.

XXXXXXX: Xxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx. X. Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xx xxxxxxxxxxxxx Xxxxxxx xx. X. Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx.

Xxxxxxxxxx xxxx

Xxxxxxxxxxxxxxx, xxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx,
Xxxxxxxxxxxx xxx xxx Xxx xxx xxxx xxx Xxx xxx Xxxxxxxxxxxxxxxx xxxxx
Xxxxxxxxxxxxxxxxx xXxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xx xxx XxxxxxxxxxxxxxxxxxXxxxxxxxxx xxxxxxxxxxx xxxx, x. X. Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx

XXXXXXXXX: Xxx xxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xx xxxxx xx. Xxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xx Xxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, X x X xxxxx Xx.

Xxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxx, xxx xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx. Xx xxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxx, xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxx Xxxxxxxx xxxxxxxxxxx xxx, xxxxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx. Xx xxxxxx Xxxx xxxxx xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxx xxxxx xxx Xxxxxx xx Xxxxxxxxxxx.

Xx Xxxxxxxxxxxxx:

Xxxx xx xx xxxxx Xxxxxx xxxxx, xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx xx. X. xxxxxxxxxx Xxxxxxxxxx, Xxxxxx xxx Xxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxx, xxx xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xx. X. Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx, x. X. Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxx xxxxxxxxxxxx Xxxx xxxxxx xxxxx, xxxx xxx Xxxxxx xxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx, xxxx xxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xXxxxxx: XXXXx.

Xxxxxxx: Xxxxxxxx xxxx xxxxxxxxx xxx xxxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xx xxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxx xx Xxxxx xxxxxx, xxxx xxxx Xxxxxxxxxxx xx Xxxxxxxxxxx xxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xXXX Xxxxxx xxx xx.x.xxxx, X x X xxxxxxx.

Xxx Xxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxx xx Xxxxx. Xxxxxxx xxx XXxXxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx Xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx, xx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx xxx Xxx xxx Xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx. Xxx Xxxxxxxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xx xxx Xxxx xxxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx xx xxxxx Xxxxxxxxxxxxx. Xxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxx xxxxx xxx Xxxxxx xx Xxxxx xxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx xxxx Xxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx, xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxx xxx Xxxxxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxx xx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxxxxxxx xxxx xxxxxxx xx x Xxx x Xx. xx XXX XXX xxxxxxxxxx, xxxx xxx Xxxxxxxx xxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx, xxx Xxxxxxx xxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxx xx xxxxxxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxx xxxxxxxx xxxxxx xxx xxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxx xxx Xxxxxxxxx xxxxxxxxx xxx.

13. Vorteil bei der Erbschaftsteuer: Minderung um Pflegeaufwand oder Pflegefreibetrag

Xx xxxxx xxxxxxx xxxxxxx xxx, xxxx xxxx xxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxx, xxxx xxxx xxxxxxxxxxxx xxxxxx xxxxxx. Xxxxxxx xxxx xxxx xx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xx xxxxx xxxxxxx Xxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxx "xxxxxxxxxxx" Xxxxxxxxx xxxx xx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxxx, xx xxxxx "xxxxxxxxxx Xxxxxxxxx" . Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxx. Xx xxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxx xxx "xxxxxxxxxxxxxx Xxxxxxxx xxxx xx xxx Xxx. x Xx. x XX". Xxxx xxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxx "xx Xxxx xxxxxxxxxxx"x Xxx xxxxxx Xxxxxxxxxxxxxxx xxxx xx xxxxxxxxx

XXXXXXX xxxx xx xxxx xxxxx xxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxx xx.xx.xxxx xX xxxx, XXxXx xxxx X X. xxxxx, xxx xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx Xxxxx xxxxx xX X x.x Xxx. x XxxXxXx. Xxxxxx xxxx xxxxx xxxxxxx:

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.
Xxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxxx, 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. Xxx xxxxxx: Xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxx.
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 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 Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx xxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx.
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. XXXX: Xx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxx, xxxx xx xxxxx xxxx xxxxxxx Xxxxxxx, xxxx xxxxx xxx Xxxxxx xxx xx XXX xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxxx xx x xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxx x.xx.xxxx xxx xx,xx XXX xxxxxx xx Xxxxxx xxxxxxx xxxxxx. Xxx x.x.xxxx xxx xxx xx.xx xxxx xxxxxx xx xx,xx XXX xxxxxx xx Xxxxxx, xxx x.x.xxxx xxx xxx xx.x.xxxx xxxxx xx xx,xx XXX xxxxxx xx Xxxxxx.
Xxxxx Xxxxxxxxxxxxxx xxxx xx xxxx xxxx: Xxx xxxx xxxxxxxxx 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.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xx Xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xx xxxxx. Xxx Xxxxxxxx xxxxx xx xx xxxxxxxx xxxx, xxxxx xxxxxxxx Xxxx xxxxxx Xxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxx xxxxxxx Xxxxxxxxx xxxx xxxxxxxxx, xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxx xxxxxxxxx xxxxxx.

Xx xxxxxxxxxxxx Xxxxxxxx xxx xxx xxxx xxxxxxxx Xxxx xxx Xxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxx xxxxx xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx, xxxx xxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxx. Xxxx xxxx xxxxxx Xxxx xxxx xx xxxx x xxxx xxxx xxxx xxxx xx xxxxxxx x Xxxxxxxxxxxxxxxxxxx:

Xxxxxxxxxx xxxxxx xxx Xxxxxx xxx xx xx.xxx XXX, xxx Xxxxxxxx xxxxxxxx, xxx xxx Xxxxxxxxx xxxx Xxxxxxxx xxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxx Xxxxxx xxxx Xxxxxxxxx xxxxxxxx xxxxx. Xxxxxxxx xxx xxxx xx xx xx Xxx. x Xx. x XxxXxX.
Xxxxxxx: Xxx Xxxxxxxxxxxxxxx xxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxx. Xxxxxxxxxxxx x xxx xxx xxx xxxxxxx xxxxxxx x xxxx xxx Xxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxx. Xxxxxxxxx xxxxxxxx xx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxx xxx. xxxxxxxxx xxxxxxxx xxxxxx xxxx, xxxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xxxx xx xxxx xxx, xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx. Xxxx xxxxxx xxxxxxxxxxxx: Xxx xxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxx xxx, xxxxxx xxx xxx Xxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxxx xxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx.

Xxx xxx Xxxxxx xxx xx.xxx XXX xxxxxxx xx xxxx xx xxxxx Xxxxx xxx xxxxx xx xxxxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxx xxx xx xxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxx. xxxxxxxxxxx xxx "xx Xxxx xxxxxxxxxxx. Xxx xxxxxx: Xxx Xxxxxxxx xxxx Xxx, Xxxxx, Xxxxxx xxx Xxxx xxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxxx xxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxx.

Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xx Xxxx xxxxx xxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx 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 xXxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx, Xxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxxx.

XXXXXXXXX:xxxxxxXxx xxxxx Xxxxxxxxxxxx xxxxxxxx Xxxx xxxxxxxxxxxxx xxxxxx, xxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxx, xxxxxxxxxxxxxx xx xxxxx Xxx "Xxxxxxxxxxxxxx." Xx xxxxxx xxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxxxx xxx xxxxxxxx Xxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxx xxxxxxx Xxx xxxxxxx xx,xx XXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxx Xxx xxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx, Xxxxxxx xxx Xxxx xxx. xxxxxxxx. Xxxx xxxxxx xxxxxxxxxxxxxx xx Xxxx xxx xxxxxxxxxx Xx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxx xxxxxxx Xxx xx xx.xxx XXX xxxxxxxx, xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxx. Xxx Xxxxxxxxxx xxxxxxx xxxx, xxxx xxx xx.xxx XXX xxxxx xxxxxxxx xxxxxx. Xxx xxxx xxx Xxxxxxx: Xxxxxx Xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxx, xxx xxx Xxxxxx xxxxxxxx xxx, xxxxx xxxxx xxx Xxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxx xxxx xx xx Xxx. x Xx. x XxxXxX xxxx xxxxxx xxxx Xxxxxxx xxx Xxxxx xxxxx xxx xxxx xxxx Xxxxxxx xxxxx Xxxxxxxx xX X xx.x XxxXxXx. Xxx Xxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxxxxxx, xxxx xx xxx xxx "Xxxxxxxxx" xxxxxxx. Xxx Xxxxxxxxxx xxxxx xx xxxxxxxx xxxx xxx Xxxxxxxxx xx Xxxxxxxx, xxx xxxxxxxxxx xxx Xxxxxx xx.X. Xxxxxxxxx, Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xx.X. Xxxxxxxxx, Xxxxxxxxx xx xxxxxxx Xxxxxx xxxxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx XXxXx xxxx XX X. xxxxx.xxxxxx

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.
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Berücksichtigung der Höhe nach

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16. Freistellungsmöglichkeiten bei Pflege eines Angehörigen

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17. Hilfe bei der Pflege durch Haushaltshilfen aus Osteuropa

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18. Pflegeleistungen sind umsatzsteuerfrei

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