Pflegebedürftig sind Menschen, die wegen einer körperlichen, geistigen oder seelischen Krankheit oder Behinderung in erheblichem Umfang Unterstützung bei den Verrichtungen des täglichen Lebens benötigen. Pflegebedürftigkeit ist ein hartes Schicksal. Damit verbunden sind auch erhebliche finanzielle Belastungen. Wenigstens hierfür gibt es einige steuerliche Entlastungen. Informieren Sie sich, wie Ihnen das Finanzamt hilft.

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1. Vorab: Unterschied zwischen pflegebedürftig und hilflos

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a) Pflegebedürftigkeit

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Menschen mit Demenzerkrankungen

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b) Hilflosigkeit

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2. Behinderten-Pauschbetrag

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Günstigere Behandlung bei Kindern

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3. Pflege-Pauschbetrag

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4. Betreuung durch Pflegekraft oder Pflegedienst

a) Abzug als außergewöhnliche Belastungen

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b) Steuerermäßigung nach § 35a EStG

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5. Unterbringung in einem Pflegeheim

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6. Pflegeleistungen der Pflegestufe 0

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7. Niedrigschwellige Betreuung

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8. Weitere pflegebedingte Aufwendungen

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9. Steuerliche Behandlung des Pflegegeldes

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10. Neu ab 2016: Kurzzeitpflege bei fehlender Pflegebedürftigkeit

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