Steuervergünstigung für haushaltsnahe Dienstleistungen

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1. Welche haushaltsnahen Dienstleistungen begünstigt sind

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a) Was sind haushaltsnahe Dienstleistungen?

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b) Begünstigt sind nur Arbeitskosten

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c) Begünstigt sind Arbeiten nur im Haushalt

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d) Begünstigt sind Arbeiten auch im ausländischen Haushalt

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XXXXXXX: Xxx XX xXxxxxxxxxxxxx Xxxxxx xxxxxxxx Xxxxxxx, Xxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxx, Xxxxxxx, Xxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxx, Xxxxxxx, Xxxxxxxx, Xxxxxxx, Xxxxxxxxx, Xxxxx, Xxxxxxxxxxx, xxxxxxxxxxx, Xxxxx, Xxxxxxxx, Xxxxxxxxx, Xxxxxxxx, Xxxxxxxx, Xxxxxxxxx, Xxxxxxx, Xxxxxxxxxx, Xxxxxx xxx Xxxxxx xxxxxxxxxxxxx Xxxxx, xxxx xxx x.x.xxxx xxxx Xxxxxxxx.
Xxx XXX xXxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx xxxxxx Xxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxxx.

e) Begünstigt sind nur Aufwendungen, die nicht anderweitig absetzbar sind

Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx, xxx xxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxx Xxx. x XXxXx. Xxxxx xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx

• xx xxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx xx xxxx xxx xxxx xxxx xxxxxxxxx, xxxx xx xxx "Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx". Xxxxx xxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxx xxx, xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxx xxxxxxx Xxxx xxxx xxxxxxxxxxxxxxx xxxxxx.
• xx xxxxx xxxxxxxxxxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.
• xx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxxxxx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx.

XXXXXXXXX: Xxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx, xx xxx xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxx xxxxx, xxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxx x xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx x xxxxxxxxxx xxxxxx, x. X. Xxxxxx xxxxx Xxxxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxx. Xxx Xxxxxx xxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, Xx. xxx.

Xxx Xxxxxxxxxxx xxx xxx xxxxxxxx xxxx Xxxxxxxxxxxx, "xxxxxx" xxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxx xxx Xxxx, xxxxxxx xxx Xxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xx xx.x.

Xxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxx xxxx xx. X. xxxxxxxxxxxxxx Xxxxxxx, xxxxxx xxx xxxx xxxx xxx xx xxxxxxxxxxxx Xxxxx xxxxxxxxx, xxxx xxxxx xxxxx xxxx xxx Xxxxxxxxxxxx x xxx xxxxxxxxx Xxxxxxxxx x xxxxx xxxxxxxxxxxxxx xxx. Xxxxxx Xxxxxx xxx xxxx xx xxx XXxX xxxxxxxxxxx xXxxxxxxxxxxx xxxxx Xxxxx xx.

XXXXXXXXX: Xxxx xxx Xxxx xxx Xxxxxx, xxx xxxx xx Xxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxxxxx xxxxxx. Xxxxx xxxx xx Xxxxx Xxxxxxx xxxxxxxxxxx, xxxx xxxxxx Xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxx.

Xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxx Xxx xxx Xxxxxxxxxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxx xx xxx Xxx. x XXxXx xx Xxxxxxxx xxxxxx.

Xxxx xxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxx xxxxxx XxxxxxxxxxxxXxxxxxxxxxxx xx Xxxxxxxx xxxxxx, xxxxxxx xxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xxxxxxxxxxxx. Xxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xx. Xxxxxxx Xxxxxx, xxx xxx Xxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxx xxxx xxxxxxx xx xxx XXxX xxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xx. X. Xxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxx, xxxxxx xxx Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx Xxx. x XXxXx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxx xxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxx, xxx xxxx Xxxxxxx xxx Xxxxxx xxxxxxxxxxx, xxx xxxx xxxx xxx Xxxxxx, xxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xx Xxxx xxxxxxxxxxxx xxxxxx xxxxxx Xxxxx xx.

2. Wer die Steuervergünstigung beanspruchen kann

Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xx. Xxxx xxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx. XxxxxxxxxxxxxXxxxx xxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xx Xxxxxxxx xxxxxx.

XXXXXXXXX: Xxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx: Xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxx xx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx.

a) Wohnungseigentümer

Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxxxx xxx xxxxx Xxxxxxx xxxxxxxxx xxx xxx xx xxxxxx xxxxxxxxxx xxx, xxxxxxx xxxxxx xxx xxxxxx xxx Xxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxx.

Xxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxxxxxxx xx Xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx x xxxxxxxxx xxxxx xxx Xxxxxxxxx x xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxx.

Xxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx, xxxx xx xxx Xxxxxxxxxxxxxxxx

• xxx xx Xxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxx xxxx,
• xxx Xxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxx xXxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxx
• xxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxx.

XXXXXXXXX: Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx Xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxx, x. X. Xxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxx. Xxxxx xxxxxxxxx xxxxxx xxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxx, xx xxxxx Xxxxxxxx xxxxx xx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxxx xXXX Xxxxxxxx xxx xx.x.xxxx, Xxxxxxxx Xx. xxxxxxxxx. XXXXXXXxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxx, xxxx xxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx, xxx xxxx xxxxxxx xxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx X, Xxx. xxxxx XX X xxxxx. Xxx Xxxxxxxx xxxxx xxxxxxxxxx, xx xxxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxx xxxx xx xxx XXxX xxxxxxxx.xxxxxxXXXXXXX: Xxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxx xxxxxx x xxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xXXXxXxxxxxxxx xxx x.x.xxxx, XX X xxxxx.

Xxxxxxxxxxxxxx: Xx xxx Xxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxx xxxx

• Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxx xxxx XxxxxxxxxxxxXxxxx xxxxxxxxxxx xxxxxx, xxxx xxxxx xxx "xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx" xxxxxxxxxxx. Xxxx xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxx.
• Xxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx. X. xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxx, xxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx,
• Xxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxx xx. X. xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxx xxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx.
• Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxx xxxxxxxxx. Xxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxx xxxxxxxxxxx. Xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxx xx xxx Xxxx xxxxxxx xxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx. Xxxxxxxx Xxx xx Xxxxxxxxxxxx xxx Xxxxxxxx xx Xxxx xxx Xxxxxxxxx.

Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxxx xxx, xxxxxxx Xxx xxxxxxxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxx xx xxx Xxx. x Xx. x XX xxxxx xxxxxxxxxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx XX Xxxxx xxx xx.x.xxxx, xx X xxxxxxxx.

b) Mieter

XxxxxxxxxxXxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxxx xxxxxx xxxxxxxxxx xxxxx, x.X. xxxx Xxxxxxxxxxxxxxxx, Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxx, Xxxxxxxxxx xxxxx Xxxxxxx.

Xxxxxx xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx, xxxx xxx xx xxxxxxxxx Xxxxxxxxxxx Xxxxxxxx xxxxxxxx, xxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx xxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxx XXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx xxxx X X. xxxx Xx. xxx.xxxxxxXxxxxxxx Xxx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xx Xxxx xxx Xxxxxxxxx.

XXXXXXXXX: Xxxxxx xxxxxxx xxx xxxxx Xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxx, x.X. Xxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxx. Xxxxx xxxxxxxxx xxxxxx xxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxx, xx xxxxx Xxxxxxxx xxxxx xx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxxx xXXX Xxxxxxxx xxx xx.x.xxxx, Xxxxxxxx Xx. xxxxxxxxx.xxxxxxXXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx Xx Xxxxxx xxx xxx xxxxxxxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxx xxxxxx x xxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xXXXxXxxxxxxxx xxx x.x.xxxx, XX X xxxxx.xxxxxx

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxx xxxx xxxx Xxxxxx

c) Auftraggeber-Pool

Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxx. XxxxxxxxxxxxxXxxx xxxxxxxx xxx xxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx, x. X. xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxx Xxxxxxxx xxx Xxxxxxxxxxxxx, xxxxx xxxxx xxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xx. Xxxxxxxxxxxxx xxx, xxxx xxxx xxxx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxxxx xxx xx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxx.

XXXXXXXXX: Xxxxx xxx Xxxxxxxx xxx XxxxxxxxxxxxxXxxxx xxx Xxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxx x.x. Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx Xxxxx xxx.

d) Heimbewohner

Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xxxxxxx xxxx Xxxxxxxx xx Xxxxxxxx xxxxxx, xxx xx xxxxx Xxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxx xxxxx. Xxxxxxxxxxxxx xxxxxx xxx xxxxxx, xxxx xx Xxxx xxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xx xxx xxx.

Xxx Xxxxxxxx xx xxxxx Xxxx xxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx xXxx, Xxxxxx, Xxxxx xxx Xxxxxxxxxxxxxx, xxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx xXxxxxxxxxxxxxxxxxx xxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxx xxxx. Xxxx xxx xxx xxxx xxx Xxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx, xxxxx xxxx, xxxx xx xxxx xxxxxxxxx xx xxx Xxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxx.

Xxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxx xxx, xxxxxxx xxx xx xxxxx Xxxxxx xxxxxxxxxxxxx xxx, xxxx xx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxx, xxx xxx xxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxxxx xxx xxxxx Xxxxx xx Xxxxxxxx xxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xx, xx, xxx.

• Xxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxx xxxx Xxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xx Xxxx, Xxxxxxxxxxxxxx, xxxxxx xx xx Xxxx xxxxxxx.
• Xxxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxx, xxx x.X. xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx, xxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx.

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

Xxx XXX xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx. Xxxx xxxxxxx xx x xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxXxxxxxxxXxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxx xx Xxxxxxx, xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxx xxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx, xxxx xxxxx Xxxxxxxxxx xxx xxxxx "Xxxxx xx Xxxxxxxx" xxxxxxxxxxxx. Xxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx x xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxx x xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

Xxxxxxx Xxxxx:xxxxxxXxxxxx Xxxxxxxxxxxxxxxxx: Xxxxxx xx Xxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxx xXxxxx xx.

3. Wie hoch die Steuervergünstigung ist

Xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxx xxx xxxxxx xxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx, xxxxxxx xxx xxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx.

Xxxx xxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxx xxxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxx xxxx.

Xxxxxxxxx: Xxxxxxxx xxx xxxxxxxxxxxx

Xx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxx, xxxxxxx Xxx xxxxxxxxx xxxx Xxxxxxxxx xxxxxxxx: Xxx xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxx xxxxx xxxxxx, xxx xxxxx Xxxxxxxx xxxxxxx Xxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxx Xxxxx xxxxxxxxxx. Xxxxxxxxx Xxx xxxx Xxxxxxxxx xxxx XXX xXxx xxx Xxxxxx! Xxxx Xxxxxxxx xxxxxxx xxxxx!

Xxxx xxxx xxx xx xxxxx xxxx xxxxxxxxxxxx, xxxx Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxxxx Xxxxxxx xxxxxxxxx. Xxxxxxxx, xxx xxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxxx xxx XxxxxxxXxxxxxx xxxxxxx xxxxxx, xxxxxx xx Xxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

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

Xxxxxxxxx xxxx xxxxx xxxx xxxxxx Xxxxxx xxxxxxxxx

Xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx Xxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxx Xxxxx xxxxxx, xxxx xxx xxxxx xxxxxxx Xxxxxx, x.x. xxxxxxx xxxxxxxxxxxx xxx Xxxxx xxxxx xxxxxxx Xxxxxx, xxxxxxxxx xxxxx. Xxxx xxxxxxx xxxxxxx xx xxxx xx xxxxxx Xxxxxxxxxxxx, xxx xx "xxxxxxxxxxxx Xxxxxxxxxxx" xxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxx XX Xxxxxxx xxx xx.x.xxxx, x X xxxxxxx.

4. Was Sie zum Steuerabzug wissen müssen

Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx, xxxx xxx xxxx xxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx. Xxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxx xxxxxx, xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xx xxxxxx xxx, xxxx xxxxx Xxxxxxxxxxxx xxxxxxxx, xxxx xxxxx xxxxxxx xxx. Xxxxxxx xxxxx Xxxxxxx xxxxxxx xxxx xxx. Xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxx xxxxxxx xxxxxxxxx xxxx xxx xxx XXxXx.

XXXXXXXXX: Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx. xxx xxx Xxxxxxxxxxxxx.

Xxxxxxxx:
Xxxxxxx Xxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxx xx Xxxx xxx xxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxx xxx xxxxx xxxx xxx Xxxxxx xxx XXX. Xxxx Xxxxxxx xxxxxxx xxxx Xxxxxxxx, xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxx xxx.

Wie Sie den Steuerabzug beantragen

Xxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx Xxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxx Xxxxx x xxx xxxxx.

Abzugshöchstbetrag wird nicht zeitanteilig gekürzt

Xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxx xxx xxxxxx Xxxxxx xxxxxxxxx xxxx. Xxxxx xxxx xxxx xxxxxxxxx Xxxxxxx xxxxxxxxxxx.

Steuerabzug erfolgt im Jahr der Zahlung

Xxxxxxxxx xxxx Xxxx Xxxxxxxxxxxx xx xxx Xxxx, xx xxx Xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxx. Xx xxxxx xxxx xxxxx xxx xxx Xxxx xx, xx xxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxx, x.X. xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxxxxxxxx xxx xx Xxxxx xxxx xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xx xxx xxx xxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xx, Xx. xxx.

Wie der Steuerabzug bei getrennter bzw. Einzelveranlagung erfolgt

Xxx Xxxxxxxxx, xxx xxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxx Xxxxxxx xx. Xxx xxxxxxx xxxx xxxxxxxxx xxxx xxxx xxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxxxxx xxxx xxxxx Xxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxx Xxxxx x xx Xxxxx xx xxxxxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xx xxx xxxx xxxxx xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxx xxx.

XXXXXXXXX: Xxxx xxxxxxxxxx Xxxxxxxxxx xxx xxxx xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxxx xx xxxxxx Xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxx xxxx xxxxxx, xxxx xx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xxx Xxx. x Xx. x XX xxxxxxxxx xX xxx XXxXx.

Xxxxxxx Xxxxxxxx xx xxxx xxx Xxxxxxxxxxxxxxxxx, xxxxxx Xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxx. Xxx Xxxxxxxxx xxxxxxx xxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxxxxx xxxxxx. Xxxxxx xxxxxxx xxxxxxxxxxxxx "xxxxxxxxxxxxxxxxxx" Xxxxxx. Xxxxxx xxx xxxxxx xxx xxx "xxxxxxxxxxx" Xxxxxx xxxxx xxxx xxxxxxxxxxxx. Xxx xxxxxx, xx xxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxx, xxx xxx Xxxxxxxxxxxx xxxxxxxx xxx. Xxxx xxxxxx xxx xxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx xx xxxxx xxxxx xxxx xxxxxxxx, xxx Xxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xx xxxxxxxxx.

Steuerabzug bei nichtehelicher Lebensgemeinschaft

Xxxxx xxxx Xxxxxxxxxxxxxx xx xxxxx Xxxxxxxx xxxxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxxxxx xx Xxxxxxxx xxxxxx xxx xxx Xxx. x XXxXx. Xx xxxxxx Xxxx xxxx xxxxxxx xxxxx xx xxxxxx Xxxxxxxxxxxxxxxx Xxxxxxx xxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxxx Xxxxxxx xxxxxx. Xxx xxxx xx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xx xxxxxx.

Xxx xxx xxxxx xxx Xxxxxxx Xxxxxxxxxxxx xx. Xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxx xxx xxxxxxxxx. Xxxx xxxxx Xxxxxxx Xxxxxxxxxxxx, xxxxxx xxx Xxxxxxxx xxx Xxxxxxx xxxxxxxxxx, xxx xxx xxxxxxxx xxx, xxxx xxx xxxxxx xxx xxxxx xxx Xxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxx xxxxx xxxx xxxxxx Xxxxxxxxxx xx, xxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxx xxx.

Wie Sie die Steuerermäßigung bereits während des Jahres bekommen

Xxx Xxxxxxxxxxxx xxxxxxx Xxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxx xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxx xx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxx xxxxxxxxxxx. Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xx xx.xxx XXX xx x x.xxx XXXx xxxxxxxxxxx xxxxxx xxx xxx Xxx. x Xx. xx XXxXx.

XXXXXXXXX: Xxxxx xxx Xxxxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx XXXxXX xxx xxxxx xxxxxxxxxxx xxxx, xxxx Xxx xxxx Xxxxxx xxx Xxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

Xxx Xxxxxxxxxxxxxxxx xxxxxxx Xxx xxxx Xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx XxxxxxxxxxxxxxxxXxxxxxxxxxxxxxx xxxxxxxxxx xxx xx XXxXx.

Steuerabzug auch durch Rücktrag oder Vortrag in anderen Jahren möglich?

Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxxx, xxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxx Xxxx xxxx xxx xx xxxxxxxxxxxx Xxxxxxxxx xx xxxxxx xxxx xxx xxxxxxx xxx, xxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx

Xx xxxxxx Xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxx. Xxxx xxxx xxxxx Xxxxxxxxxxxx xxxxxxx, xxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxx xxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxx xx xxxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xx xxxxx xxxxxxx Xxxx xxxxxxxxxxx xxxxxx xxxx. Xxx xxxx xxxxx xxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx. Xxxxxx: Xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Steuerabzug für selbstständige Dienste zusätzlich zur angestellten Haushaltshilfe

Xx xxx xxxxx xxxxxxxxx, xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxx xx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxx Xxxxxxxx xxxxxxxx, x. X. xxx Xxxxxx xxxxxx. Xxxxx Xxx xxxxxx xxxxx xxx xxxxxxxxxxxx "Xxxxx" xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx Xxx xxxxx Xxxxxx xxxxxxxxxxx xxxxxxx xxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxx xxx xx Xxxxx xxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX. Xxxxxxxxxxx xxx xx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxx x.xxx XXX xxxxxxx.

Steuerabzug für haushaltsnahe Dienstleistungen zusätzlich zu Handwerkerleistungen

Xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx, x. X. xxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx. Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xx xxx Xxx. x XXxX xxxxxxxx xxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xx xxx Xxx. x XXxX xxxxxxxxx. Xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx. Xx xxx xxxxx xxxxx xxxxxxxx, xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxx x xxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxx x xx Xxxxxxxx xx xxxxxx.

Xxxxxxxx:
Xx Xxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxxx Xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xx xxxxxxxxx, xxx Xxxxx xx xxxxxx, xx xxxxxxx xxx xx xxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xx xxxxxxxxx. Xxxxxxxx xxxxxxxxx xx xxxxxxxxx x.xxx XXX xxxxxxxxxx xx x Xxxxxxxxxxxx xx.xxx XXXx. Xxx Xxxxxxxxxxxxxx xxxxxxxx x.xxx XXX, xxx Xxxxxxxxxxxxx xxxxxxxx xxxx xxx x.xxx XXX xxxx xxx Xxxxxxxxxxxx xxx x.xxx XXX xxxx xxx Xxxxxxxxxxx.
xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx x xxx x.xxx XXX xx.xxx XXX xxxx. xxxxxxxxx Xxxxxxxxxxxxx, xxxx xxx XXX.
xxx Xxxxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx x xxx x.xxx XXX xx.xxx XXX xxxx. xxxxxxxxxx Xxxxxxxxxxxxx, xxxx xxx XXX, xxxxxxxxx xxxxx x.xxx XXX.

5. Häusliche Pflege- und Betreuungsleistungen

Xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxxx xx Xxxxxxxx xxx Xxxxxxxxxxxx xxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.

Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx, x.x. xxx xxxxxxxxxxxxx Xxxxxx xx Xxxxxxxx xXxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxxxx.

• Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxx xx Xxxxxxxx xxx xxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxx xxxxxxxxxxxxx xxxx. Xxxx xxxx xxxx xxx Xxxxxxxx xx xxxxx Xxxxxxxxx xxxx Xxxxxxxxx xxxx.
• Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx. Xxxxxx xxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xx xxxxx Xxxxxxxx xxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxx.
• Xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxxxx xxxxx xx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, x. X. Xxxxxxx, Xxxxxxxx, Xxxxxxxxx, Xxxxxxxxxx.
• Xxxxxx xxx xxx xxxx xxxx xxxxx xxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx.

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

Xxxxxx xxxxxx xxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxx xxxxxxxxxxxxx xxx xxx xxxxxx xxxxxx Xxxxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxx, xxxxxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxx.

• Xxxxxxxxx xxxx xxx Xxxx xxxxx Xxxxxxxxx xxxx xxxx xx xxxxxxxxxxxx Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxx. Xxxx xxxxx xxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxxxx.
• Xx xxx Xxxxx xxxxxx xxxxxxxxxx Xxxxxxxxx xxxx xxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xxxxxxx xxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxxx Xxxxxxxxx xx xx x, xxxxxxxxxx x.xxx XXX, xxx xxx Xxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xxxx xxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, x. X. xx xxx Xxxxxxxxxxx. Xxxxxxx xxx Xxxxxxxxxxx, xxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx, xxxxx Xxxxxxxxx xxxxxx xx xxx Xxxxxxxxx, xxxxxx xxxxxx Xxxxxxxxxxx. Xxxx xx xxxxxx Xxxx xxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxxx xxx xxx Xxxxxxx xxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xXX XxxxxxXxxxxxxxxxxx xxx xx.xx.xxxx, x X xxxxxxxx.

Hausnotrufsystem

Xxxx xxxxxxxxxxxxx Xxxx xxx xxx xxxxxxxx Xxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xx xxxxx xxxxxxx Xxxxxxx. Xxxx xxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx. Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx, xx xxxx Xxxxx xxx Xxxxxxxxx xx Xxxxxxx. Xxxx xxxxxx Xxxxxxxxxxxx xxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxx, xxx xxxx xxxx xxxx, xxxx xxxxx Xxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx. Xx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xxxxxxxxxxx xxxxxx xxxx, xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx:

• Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxx xxx "Xxxxxxxxx Xxxxxxx" xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xx xx x xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx.
• Xxxxx xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx "Xxxxxxxxx Xxxxxxx" xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx.

Xx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxXxxxxxxxXxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxx xx Xxxxxxx, xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxx xxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx, xxxx xxxxx Xxxxxxxxxx xxx xxxxx "Xxxxx xx Xxxxxxxx" xxxxxxxxxxxx. Xxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx x xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxx x xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxx, xxx xxxx xx xxxxxxxxxxx Xxxxxxx xxxxxx Xxxxxxxxx xxxxxxxx, xx Xxxxxxx Xxxxx xxxxxxxx xxxx. Xxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxx xx xxxx xx "xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx". Xxxxx xxxxxx xxxx xx xxx Xxxxxxxx xxx Xxxxxxxx xxxxxxxx. Xxxx Xxxxxxxxx xxx xx, xxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

XXXXXXXXX: Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx. Xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xx xxxxx xx. Xxx Xxxxxxxxxx, xx Xxxxxxx xxxxxx Xxxxx xx xxxxxxxx, xxxxxxxx xxxx xxxxxxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx. Xxx xx xxxx xxxxxxx xxx xxxXxxxxxxxXxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxx xx Xxxx xxxxx Xxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxx.

Xxx Xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx, xxxx xxxx xx xxxxxx xxxxxxx Xxxx, xxxx xxxxxxxxxx xxx xxxxxxxxx Xxxxxxx, xxx Xxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxx xXxxxxx xxx xx.xx.xxxx, x X xxxxxxx. Xxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxxxx xxxxxxxx:xxxxxxXxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xx Xxxxxxxx xxxxxxxx xxxxxx, xxxx xxxxxx xx Xxxxxxx xxxxxxxxx xxx Xxxxxxx xx xxxxx xx XxxxxxxxXxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.

• Xxx Xxxx: Xxx xx Xxxx xxxx xxxxxxxx Xxxxxxxxx xxxxx xxxxxx xx xxxxxxx Xxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxx. Xxx xxxxxxx xxx Xxxxxxxx xxx Xxxxxx, xxx xxx xxx xxxx xx Xxxxxxx xxx Xxxxxxxxxx xx xxxx xxxXxxxxxxxXxxxxxxxXxxxxxxx xxxxxx xxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxx xxxxxxxx xxxxx xx, xxxx xxx Xxxxxxxxxxxxxx xxxxx xx Xxxxxxxx xxx Xxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxx Xxxxx xxxx xxxxx, xxxx xxx XXX xxxxx xxxx xxxxxx.
• Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx, xxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx. Xx xxxxxxxxx Xxxxxxxxxxxxx xxxxx xx xxxxxxxxxx. Xxxx xxx Xxxxxxxxx xxxxx xx Xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxx, xxxxx xxxxx xxx Xxx Xxxxx xxxxxxx, xxxxxxx xxxxxx xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxx xxxxx xxxxx xx xxxxx Xxxxxxxx.

XXXXXXXXX: Xxx XXX xxxxx xxxxxxxxxxxxx xxxxxx xxx, xxxx xx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxx xxxx xxxxxxxx. Xxxx xxxxxxxx xxx Xxxxxx xxxxx xxxxx xx xxxxxxxxx Xxxxxxx xxxxxxxxxxx xx xxxx Xxxxxxxxxxx, xxx xxxxxx xxxx xxx xxxxxxxxxxxxx XxxxxxxxXxxxxxxxxxx xxxxxxxxx xXxxxxx: Xxxxxxxxxx xxx XXX xxx x.x.xxxxx. Xxx xxxxxx, xxxx xx Xxxx xxx "Xxxxxxxxx Xxxxxxx" xxx Xxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx.

Alarmüberwachungsleistungen einer Notrufbereitschaft

Xxxxxx Xxxxxxx xxxxxxxxx xxxxx xxxx Xxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx x xxx Xxxxxxxx xxxx xxx Xxxx xxxxx Xxxxxxxxx, Xxxxxxx xxxx Xxxxxxxxxxxx. Xxx Xxxxx xxx, xx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxxxx xxxxxxxxxxx xxxx.

Xxx XX XxxxxxxXxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxxx xxx Xxxx xxxxx Xxxxxxxxx, Xxxxxxx xxxx Xxxxxxxxxxxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx xXX XxxxxxxXxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

• Xxx Xxxx: Xxxx Xxxxxxx xxxxxxxxx xxxxx Xxxxxxx xxx xxxxx Xxxxx, xxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxx xxxxx xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxx, Xxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx XxxxxxxxxxxxxXxxxxxxx.
• Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx xxx XXxX xxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx, xx xxx Xxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxx xxx xxxx xxxx Xxxxxxxxxx xxxxxxx. Xx xxxxx xx xxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx. Xxxxxx xxx xxxx Xxxxxxxxxxxxxxxx, xx xxx xx xx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxx xxx Xxxx xxxxx Xxxxxxxxx, Xxxxxxx xxxx Xxxxxxxxxxxx. Xxx xxxx xxx xxxxx Xxxxxxxx, xxx xxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxx xxxx.

a) Haushaltsnahe Dienstleistungen bei Heimunterbringung

Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xxxxxxx xxxx Xxxxxxxx xx Xxxxxxxx xxxxxx, xxx xx xxxxx Xxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxx xxxxx. Xxxx xxxx xxxx Xxxxxx xx xxxxxxxxxxxxx:

• Xxxxxxxxxxxxx xx Xxxx xxx xxxxxxx Xxxxxxxx,
• Xxxxxxxxxxxxx xx Xxxx xxxx xxxxxxx Xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxx: Xxxxxx xx Xxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxx.

b) Steuerermäßigung und außergewöhnliche Belastungen

Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xx xxxxxxxxxxxxxx Xxxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxx xx xx XXxX xxxxxxxxx. Xxx Xxxxxxxxx xxxxxxx xxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xx. Xxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xx Xxxxxxxx xxxxxxxx xxxxxx.

• Xxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxx xxx Xxxx xxx Xxxxxx, xxx xxxx xx Xxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxxxxx xxxxxx.
• Xxxx xxxxx Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xx: Xxx xxxxxxx xxxxxxx, xx Xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxx xxxxxx xxxx xx Xxx xxxx xxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xx x xxxxxxx xx xxx XXxX xx Xxxxxxxx xxxxxx xXXX XXX xxx xx.x.xxxx, Xxxxxxxx XXx xxxxxxxx.
• Xxxx Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx, x. X. xxx Xxxxxxxxxx xxxxxxx xx xx XXX XX xxxx xxx Xxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxx xxxxxxx xxxxx xxxx Xxxxxxxxxxx xxxx xx xxx XXxX.
• Xxxxxxxxx xxxxxxxxx xxx xxx XxxxxxXxxxxxx: Xxxxx Xxx xxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxxx xxxx xxx Xxxx xxx Xxxxxx xx Xxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxx xxx. Xxxx xxxx xxxxx "xxxxxxxxx Xxxxxxxxx" xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xxxxxxxxxxxx. Xxxxx xxxx xx Xxxxx Xxxxxxx xxxxxxxxxxx, xxxx xxxxxx Xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxx.

Xxx xxxxxxxxx Xxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxx Xxxxx Xxxxxxxxxx xxxxxxxx: Xxxxxxxxxxxx xxx Xxxxxxxxxxx, xxx Xxxxxx xxx Xxxxxx xxx Xxxxx Xxxxxxxxxxxxx. Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx.

Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx, xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xx xxxx: Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx: Xxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxxx

Xxxxxxxxxx: Xxxx Xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxx, xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, x. X. Xxxxxxxxxx xxxx xx xx XXX XX xxxx Xxxxxxxxxxxxxx, xxxxxxxxxxx. Xxxxx Xxxxxxxxxx xxxxxxx xxxxxx xxxxx xxx xxx Xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX. Xxxxx Xxx xxxx xxxx xxx XxxxxxXxxxxxx xxxxxxxxxxx, xxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx, xxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxx xXXX XXX xxx xx.x.xxxx, Xxxxxxxx XXx xxxxxxxx.

XXXXXXXX: Xx xxxx xxxx Xxxxxx xxxxx, xx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxx xxxxxx. Xxxx xxxxx xxxxxxxxxxxxxx xx Xxxxxxxx, xxxx Xxx

• xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxx xx Xxxxxxxx xxx xxxxxx Xxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, x. X. xxx Xxxx, xxxxxxxxx xxxxxxxxx xX xx.x Xxx. x XXxXx.
• Xxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxx xxxxxxxxxxx, xxx Xxx xxxxxxxxxx xxxxx xxx xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxxx, x. X. xxx xxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxx, Xxxxxxxx xxxx Xxxxxx.

Xxxxxxxx:
Xxxxxxx Xxxxxxxx xxx x Xxxxxx, xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xx.xxx XXX xxx xxxx xxxxxxxxxxxxxxxxx Xxxxxx, xxx xxx xx Xxxxxxxx xxxx. Xxx Xxxxxx xxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx, xxx x.xxx XXX xx Xxxx xxxxxx.

xxxxxx

c) Steuerermäßigung oder Behinderten-Pauschbetrag

Xxxxx xxxxx xxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxxxxx: Xxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx, xx xx xx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxx xxxxx. Xx xxxx xxxx: Xxxxxxxx x xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxx.

Xxx XXX xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxxxxxxxx xxx, "xxxxxx xxx Xxxxxxxxxxxx xxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxxx xxxx." Xxxx xxxxxxxx xxxxxxxx, xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxx, xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxx xxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

XXXXXXXXX: Xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxx xxx xxx XxxxxxxxxxxxXxxxxxxxxxxx, xxxxxxx Xxx xxxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxx, xxxxx xxx Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxx Xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxx.

Xxx Xxxxxxxxxxxxx xx xxxxx Xxxx xxxx xxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxx. Xxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxx, xxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx.

Xxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxx xxxxxx XxxxxxxxxxxxXxxxxxxxxxxx xx Xxxxxxxx xxxxxx, xxxxxxx xxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xxxxxxxxxxxx. Xxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xx. Xxxxxxx Xxxxxx, xxx xxx Xxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxx xxxx xxxxxxx xx xxx XXxX xxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

d) Steuerermäßigung zusätzlich zum Pflege-Pauschbetrag?

Xxxxx Xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxxxxxXxxxxxxXxxxxxxxxxxx xxx xxx XXX xx Xxxxxxxx xxxxxxxx xx xxx Xxx. x XXxXx. Xxx xxxxxxx xxxxxx, xxxx xxx XxxxxxxXxxxxxxxxxxx xxxxxxx xxx xxxx xxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx, xxxxxxxx xxx Xxxxxxxxxxx xxxx xx xxx XXxX xxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxxx xxx XxxxxxxXxxxxxxxxxxx xxx, xxxx Xxx xxxx Xxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx Xxx xxxxxxxxxxxx xxx xxx Xxx. x XXxXx. Xxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxxxxxx, xxxx xx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxx.

Xxxxxxx: Xx xxxx xxx xxxxxxxxxXxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx Xxxxxxxxxx x xxxx x xxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx x xxx x xxx xxxxxxxxxxx xxxxxx. 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.

e) Welche Leistungen der Pflegeversicherung angerechnet werden

Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxx xxx xx XXX XXx, xxxx xxx xxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxx xx XXX XXx. Xxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxx xx Xxxxxxxx, xxxxxxx xx xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx xx XXX XXx. Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxx, xxx xxxxx xxx xxxxxxxxxxx Xxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxx, xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxx XXX XXx.

Xxxx Xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xx xxx xxxxxx. Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxxx xxx xxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxx xxxxx Xxxxxxxxxxxxx xx Xxxxxxxx xxxxxx. Xxx Xxxxx xxx, xx xxx xxxxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx.

Xxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxx xxxx xxxxxxxxxxxx

• Xxxxxxxxxxxxxxxxxxxx, xxx. xxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xx xx XXX XXx,
• Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, x. X. xxxx Xxxxxxxxxxxx xxxxxxxx xx xxx XXX XXx.
• Xxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xx xx XXX XXx.

XXXXXXXXX: Xxxxxx xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx xx xx XXX XXx. Xxxx xxxxx xxxxxx xxx XXX, xxxx xxx Xxxxxxxxxx xxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx, xxxx xx xxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxx.

Xxxxxxxx x:
Xxx xxxxxxxxxxxxxxxxx Xxxx Xxxxxxx xxx Xxxxxxxxxxx XX xxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxxxx xxxxxxx Xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxxxxxx xxx XXX xxx xxx XXX XXx. Xxx xxxxx xxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxx. Xxx xxxxxxxxxxx Xxxxxx xxxxxxxx x.xxx XXX. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx x.xxx XXX xxx xx Xxx. x Xx. xx XXX XXx.
Xxxx Xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx. Xxx Xxxxxxxx xxxx xx xx XXX XX xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx xxx XXX XX xxxx xxxxxxxxxxx.

Xxxxxxxx x:
Xxx xxxxxxxxxxxxxxxxx Xxxx Xxxxx xxx Xxxxxxxxxxx X xxxxxxxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xx XXX XXx xxx Xxxxxxxxxx xxxxx xx xx XXX XXx. Xx xxxxxxx xxxxxxxxx xxx XXX xxxxxx. Xxxx Xxxxx xxxxx xxx Xxxxxxx xxxxxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxx. Xxx Xxxxxx xxxxxx xxxxxxxx xxxxxxxxx x.xxx XXX.
Xxxx Xxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx. Xxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxx!!

Xxxxxxxx x:
Xxx xxxxxxxxxxxxxxxxx Xxxx Xxxxx xxx Xxxxxxxxxxx XX xxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xx xx XXX XXx xxx xxx Xxxxxxx xx Xxxxxxxx xxxx XXX x Xxxxxx. Xx xxxxxxx xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx xx x.X.x. xx xx XXX XXx xx Xxxxx xxx xxxxxxxxx xxx XXX. Xxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxx Xxxxx Xxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxx xxxxxxxx xxxxxxxx xxxxxxxxx x.xxx XXX. Xxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxx, xxx xxxxx xxxx Xxxxxx xx Xxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx x.X.x. xxx XXX xxxxxxxxxxxx xxxx. Xxxxx Xxxx xxx Xxxxxxxxxxxx xxxxxx Xxxx Xxxxx xx xxx xxxxxxx Xxxxxxxxxxxxx xxxxxx.
Xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx. Xxx Xxxxxxxx xxxx xx xx XXX XX xxxx xxxxxxxxxxx, xxx Xxxxxxxxxx xxxx xx xx XXX XX xxx xxxxx xxxxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx.

f) Wenn ein Angehöriger die Kosten trägt

xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx Xxxxxx xxx Xxxxxxxxx, xx xxxxxx xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxx.xxxxxx Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxx x xxxxx xxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxx x xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xxx xxxx Xxxxxxxxxxxx xxxxxxxx xxxx, xxx xxxxx Xxxxxxxxxxxxx xxxx xxxxx xxxxxx Xxxxxxxxxxxxx xx xxxxx Xxxx xxxx xxxx xxxxx xxxxxx Xxxxxx xxxxxxxxx. Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xxx xx xxxx xxxx xxxxxx Xxxxxx xxxxxxxxxx, xxx xxxxxx xxxx Xxxxxx xxx Xxxxxx xxxx xxxx Xxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

Xxxxxx Xxxxxx xxxx xxx XXXxXxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxx XxxxxxxXxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxxxxxx. Xxxxxx Xxx xxxx xx xxxx xxxxx xx xxx xxxxxxxxxx xxx Xxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxx, xxxx xxxx xxx xxxxxxXxxxxxxxxxxxx xx xxxxx Xxxx, xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxx. Xxx XX xxxxx xxxx xxx xxxxx xxxxxxxxxxx: xx xxx XXxX xxxxxxxxxxx x xxxx xxxxxxxxxx x xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx, xxxxx xxxx xxxx xxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, x X xxxxxxxx. Xxxxxxxxxx xxxxx xxxxxx xxxxxxxx xxx Xxxxxxxx xxxxxxxxxx. Xxx xxxxxxx xxxxx xxx xxxxxxxx Xxxxxx xxx XXX xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x Xxxx x xxxxxx Xxxxxxxx XXxX xxxx xxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx, xxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxx xxxxxxxxx. Xxxxxxxx xxxxxxx Xxxxxx xxx Xxxxxx xxxx xxxx xxxxxxxxx Xxxxxx xxxxx Xxxxxx xxxxxxxx, xxxx xxx xxx Xxxxxx xxxxxxxx xxxxx. Xxxx xxxx xxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxxxxx xx Xxxxxxxx xxx xxxxxxxxxx xxxx xxxxxxxxx Xxxxxx xxxxxxxxx xxxx xxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.

• Xxx Xxxx: Xxx Xxxxxx xxx Xxxxxxxxx xxxxx xx xxxxx xxxxxxx Xxxxxxxx, xxxxx xxx xx xxx Xxxxxxx xxx Xxxxxxx xxxxxxxx. Xxx xxxxxxxx Xxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxx xxxxx Xxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx Xxxxxxx xxx xxxxxx xxx xxx Xxxxxxx xxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxx xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxx xxx Xxxxxxx xxxxxxxxxx, xxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xx Xxxxx xxx x.xxx XXX xxxxxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxxx xxxx xx xxx XXxX xx, xxxx xxx XXX xxx xxx Xxxxxxxx xxx Xxxxxxx xxxxx.
• Xxxxxxxxxx xxxxx xxx XXX xxxx xxxx xxxx Xxxxxxxxxxxxxxxx, xxxx xx xxxxxx xxxx xxxxxxxxxx Xxxxxx xxx xxx Xxxxx xxxx xxxxx xx xxxx. Xx xxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx xxx Xxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxx xx xxxxxxxxx xxxxx xxxxxxxxxx xxx xxx xxxxxxxxxx xxx Xxxxxx xxxx xxxx xxxxxxxxx Xxxxxx xx xxxxxxxxxx, xxxxx xx xx xxxxxxx Xxxx xxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxx. Xxx xxxx xxx Xxxxxxxx, xxxxxxx Xxxxxxx xxxx Xxxx, xxxxxxxxxxx xxxx xxxxxxxxxxxx xxx, xxxx xxx xxxx xxxxxx Xxxxxx xxx xxxxx, xxxx xxx Xxxxxx xxxxxxxxx. Xxxx xxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxx, xxxx Xxxxx xxxx Xxxxxx, xxx xxxxxxxxx, xxxx xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxx, xxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx.

Xxxxx xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx.

Übernahme der Kosten für eine stationäre Pflege

Xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxxx XxxxxxxxxxxxxxXxxxxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxx xxxxx xxxxxx xxxxxxx XxxxxxxxxxxxxxXxxxxx xxxxxxxxxx xxxx. Xxxxxxxxxx xxx xxxxxxxx xxx xxxxxxxxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxx xx xxx Xxx. x Xxxx x XXxX. Xxxxxxxxxxx xxxxxx Xxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxx xxx xxx xxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxx. Xxxx Xxxx xxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx, xxxxxxx xxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx.

Übernahme der Kosten für eine ambulante Versorgung

Xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxx Xxxxxxxx xxx xx xxx Xxx. x Xxxx x XXxX. Xxxx xxx xxx Xxxxx xxxxx xxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx "xxxxxx xxxxxxxxx" xxxx. Xxx xxxxxx: Xxxx xxx xxxxxxxxxx xxx Xxxxxx xxxxx Xxxx xxxx Xxxxxxx xxxx xxxxxxxxxxx xxxx. Xx xxxxxxxx xxxxx xxx Xxxxxxx, xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxx Xxxxxx xxxxx xx Xxxxxxxx xxx Xxxxxxxxx xxxxx xxxx xxx Xxxxxxxx, xxxxxxx xx Xxxxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxx xxxxxxxx xxxxxx, xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx. Xxxxxxxx xxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx, xxxx xxxxx xxxxx xx xxxxxxx Xxxxxxxx xxx Xxxxxxxxx, xxxxxxx xx Xxxxxxxx xxx xxxxxxxxxx xxxx xxxxxxxxx Xxxxxx xxxxxxxxx xxxx xxxxxxxx xxxxxx.

Formelle Voraussetzungen gelockert

Xxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx xxxx, xxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxx xxxxx xxxxxxxxxxx. Xxx XXX xxxxx xxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxx: Xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xx xxxxx Xxxx xxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxx, xxxxx xxxxx xxx Xxxxxx xxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxx xxx XXX xxxxx xxx Xxxxxxxxxx xxx xx xxx XXxX xxxxxxxxx xxx. Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxx Xxxxx xxxxxx xxxx xx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxxx xxxx xx xx xxx Xxxxx xxx Xxxxxxxxx xxxx, xxxxxxxxxxxxx xxx Xxxxxxxxxxx. Xxx XXX xxxx xxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx.

Es darf kein Drittaufwand vorliegen

Xxx xxxxx Xxxxxx xxxxx xxx xxxxxxxx Xxxxxx, xx xxxxxx xxxx xxx Xxxxxxxxxxxxxx: Xxxx xxx xxx Xxxxxxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxx xxxxxxxxxx xxx xxxxxx xx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxxx xxx XXX xxx xxxxxx xxxxx xxxxxxxxxxx, xx xxx Xxxxxxx xxxxxxx xxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxx Xxxxxx xxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xx xxxxxx Xxxx, xxxx xxx xxxxxxx Xxxxxxx xxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxxx xxxxxx. Xx xxxxxxx Xxxx xxxxxx xx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxx. Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxx xxx Xxxxxxx xxx xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxx: Xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxx Xxxxx, xxxx xxxx xxxxxxxxx xxxxx Xxxxxx xxxxxxxxxxxxx xxx, xxxxxx xxxx Xxxxxx xxxxxxxxxxxx. Xxxx xxx xxxx xxx Xxxxxx xxx xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx, xxxxxx xxx Xxxxx xxx Xxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxx Xxx Xxxxxx xxxx xxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxx xxx xxxxx xxxxx xxxxxxxxxx Xxxxxxxxx Xxxxxxxxx xxx, xxxx Xxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxx xxxxx. Xx xxxxxxxxx Xxxxxxx xxxxxx xxxxxxxxxxxx xxx XXXxXxxxxxx xxxxxxxx xxxxxx, xx xx xxxxxxxx xxx, xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxx Xxxxx, xxxx xxxxxxxxx xxx Xxxxx xxxx Xxxxxx xxxxxxxxxxxxxx. Xxx xxx xxxxxxxx, xxxx xxx Xxxxxx xxxxxx xxxxx xxxx xxx xxxxxxx Xxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxx xxxxx xxx Xxxxx xxxxxx xxxxxx. Xxxxxx xx xxxx xx Xxxxxxxxxx xxxx, xxx xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xx xxxx xx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxxx xxxxx xxxx xx Xxxxxxxxxx xxxxxxx xxxxxx, xxx Xxxxxx x xxxx xxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx x xx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx Xxx xxxxxxxxxx xxx xxxxxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxx xxxxxx xxxx.

XXXXXXX: Xxx Xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxx xxxx xxxx xx xxxxxxxxxxx. Xxx xxx XXX xxxxx xxx "xxxx xxxxx xxxxx". Xxx xxxx xxx xxx xxxxxxxxxx Xx xxxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx xx xxx XXxX xxxxxxxxxxx xxx xxxx Xxxxxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxx: Xxxxxx xxxxx Xxxxxxxxxxxx xx Xxxxx

6. Betreuung von Kindern

Xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx x. x. xxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx. Xxxxxxx xxx, xxxx xxx Xxxxxx, x. X. xxxxx xxx Xxxxxxxxxxx, xx Xxxxx Xxxxxxxx xx. x. xx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxx xx xxxxx xxxxxxx Xxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxx xx Xxxxxxxxxxxx xxxxxx xxxxxx Xxxxxxxxxxx xxxx xx xxx XXxX.

Xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx XxxxxXxxxxxxxXxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xxxxx Xxxxxx xxxxx xxxx xxxx xx xxx XXxX xxxxxxxxxxx x xxxxx xxxxxxxxxxx xxxx xxxxxxxxxx. Xxxx xxxx xxxxxx xxxx xxx Xxxxxx, xxx xxxx Xxxxxxx xxx Xxxxxx xxxxxxxxxxx, xxx xxxx xxxx xxx Xxxxxx, xxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xx Xxxx xxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxx.

Xxxxxxxx:
Xxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxx xxx Xxxxxx xx xxx Xxxxxxxxxxxx xxx XXX xxx xxxx xxxx Xxxxxxxxxxx xxx XXX xxxxxxxxx.
Xxx Xxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xx Xxxxx xxx xxxxxxxxx x.xxx XXX xxxx xx xxx, xxxxxxx x.xxx XXX, xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxxx xxx Xxxxxxxxxxx xxxx xx xxx XXxX xxxxx xxxxxxxxxxx xxxxxx.

Xxxxxxx xxx xxxx Xxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxx xx Xxxxxxxx xxxxxxx, xxx xxxxxx, xxxxxxx, xxxxxx xxx., xxxxxxx xxxx xxxxxxxxx xxxx xxx xxx Xxxxxx xxxxxxxxx. Xx xxxxxx Xxxx xxxxxxx Xxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxx, xxx. xxxx xxx xxxxxxxxxx Xxxxxx:

Xxx Xxxx xxx Xxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xx x, xxx. xxx XXX xxx. x.xxx XXX xx Xxxx, xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxx xx xxx XXxXx.

Xxx Xxxx xxx Xxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxx xxx Xxxxxx, xxxxxxxxxx x.xxx XXX, xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

XXXXXXXXX: Xxx xxxx Xxxxxxxxxx xxxxxxx Xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxx.

Tätigkeit eines Au-pairs

Xxxxx Xxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxx xxxxx Xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx. Xxxxx xxxxxx Xxxxxxxxxxxx xxxxxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx XXX xxx Xxxxx, xxxxxxxxx xxxxx Xxxx xxx Xxxxx, xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx. xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxx xxx Xxxxxxxxxxx. xxxxxxx xxx xxxx, xxxx xxx Xxxxxx xxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxx.

Xxx XxxxxxxxXxxxxxxxxxx xxx xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx. Xxxxxxxx xxxxxxx xx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxx, xxxx xxx xxxxx Xxxxxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxxx xx xxxxxx xxxx.

Xxxx xxx Xxxxxx xxxxx Xxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx: Xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xx xxxx Xxxxxxx xxx xxx. x.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xx. x XXxXx. Xxxx xxx Xxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxx xx x, xxxxxxxxxx x.xxx XXX, xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxx xxx XXxXx.

• Xxxxx Xxx xxxxxxx XxxxxxxxXxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxx xx xxx xxx xxxxxxxxxxxxxxx xxx Xxxxxx xxxxxx xxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx.
• Xxxxx xx XxxxxxxxXxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxx Xxx xxx Xxxxxxx xxx XxxxxxxxXxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xx XXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxx.

Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx, xxxx Xxx xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxx xxxxx xxx xxx Xxxxxxx xxx xxx Xxxxx xxx Xxxxxxxx xxxxxxx xxx" xxx xxx Xxx. x Xxxx x XXxX, xx xx Xxx. x Xx. x Xxxx x XXxXx. Xxx "Xxxxxxxx" xxxxxx xxx Xxxxxx xxxx xxx XxxxxxxxXxxxxxx xxx Xxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxx xxxx, xxxx xxx Xxxxxxx xxxxx xxxx Xxxxx xxxxxxxx xxx xxxx xxxxxxx, xxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxx xx Xxxxxxxxxxx xx xxxxxxxxxx

Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxx Xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxx x xxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. "Xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxx xxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx xxx xxxxx xx Xxxxx xxxxx Xxxxxxxxx xxx" xXX Xxxxx xxx xx.x.xxxx, xx X xxxxxxxx.

Xxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxx Xxxxxxx xxx xx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxx:

• Xxx Xxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxx Xxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxxx xxxxxx xxxxxx Xxxxxxxx xxx Xxxxxxxx xxx Xxx Xxxxxxxxxx xxx xxxx xxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxx Xxxx xxx Xxxxx, xxxx xxxxxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxxxx xx xxxxxx xxxx.
• Xxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxxxx xxxx, xxx xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx. Xxxx Xxxxxxxx xxxx xxxxx xxxxxxxxxxxx, Xxxxxxxxxx xxxxxxxxxxxx, xx, xxx xxxxxxx xx xxxxx xxxxxx. Xxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx XxxxxxxxXxxxxxx xxxxxxxx, xxxx xxxxx Xxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx. Xxx xxx xxxx, xxxx xxx XxxxxxxxXxxxxxx xxxxx xxxxxx Xxxxxx xxxxxxxxx
• Xxxx xxxx xxx XxxxxxxxXxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxx xxx, xx xxxxxxx xx xxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxxxxxxxx xXX Xxxxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, XXxXxxxxxxxxx xxxxx xxx xx.xx.xxxx, X. xxx. Xxxx Xxxxxxxxxx xxx XX Xxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxx xxxx Xxxxxxxx xxx xxxxxxx Xxxxxxx "xxx xxx Xxxxx xxx Xxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxx". Xxxxxxx xxxxxx xxxx Xxxxxxx Xxxxxxxxxx xxxxxxx xxxx!
• Xx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx xxxxx xxx xxx xxxxxxxx Xxxxxxxxxxx, xxxxxxx xxxx xxx xxxxx Xxxx xxx Xxxxx xxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx, xxxxx xxxx, xxxxxx xxxx xxxx Xxxxxxx xxx xxx Xxxxx xxx Xxxxxxxx xxxxxxxxx

XXXXXXXXX: Xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxxx XXX xxxx xxx Xxxxxx xxxxxxx, xxxxxxx Xxx xxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxxx xxxxxx xx Xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxx, xxxx xxxx xxxx xxx xxxxx xxxx xxxxxxxxxxxx, xxxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxx: Xxx Xxxxxxxx xxxxxxx xxxx Xxxxxx xx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxx xx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxx xxxxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxx xxx xxxxx xxxx x xxx xxxx xxx Xxxxxxx x xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx. Xx xxxxxxxx xxxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxx xxx xxxxx xxxx xxx xxx Xxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xx xxx Xxxxxxx.

7. Betreuung von Tieren

Xxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxx. Xxx Xxxxx xxx, xx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxxxxx xxxx.

• Xxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xx. Xx XXXxXxxxxx xxx xxxx xxx xxxxxxxxxx, xxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xxxxxx xx.
• Xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxx xxxxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx. Xxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxx xx xxx XXxX xxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

XXXXXXX xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx XXXxXxxxxx xxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx, xxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxx xxxxxxx. Xxxx xxxxxx xxxx "Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx" xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xx x xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xxxxxx xx

XXXXXXXXX: Xxx Xxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx x xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx x xxxx xxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xx Xxxxxxxx xxx. xxx xxx Xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxx, xxxx xxx Xxxx xxxxxxxxxx xxx Xxxxxxx xxxxxxx xxxx, x.X. xx xxxxx Xxxxxxxxxxx. Xxxxxxxx xxx xxx XXX xxxx xxx, xxxx xxxxxxxxx xxx "Xxxxxxxxxx" xxx Xxxxxx xxxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xx xxxx xxxx "xxx Xxxxxxxxxx xxx Xxxxxxx, xxxxxxx, xxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxx Xxxxxxxxxxx" xxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.

Xxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxxx x"Xxxxx xxxxx"x xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxxx

• Xxx XXX xxx xxxxx xxxxxxxx Xxxxx xxx xxxxx xxx Xxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxx xxx xxx xxxx Xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxxxxx xxxxxxxxx XX Xxxxxx xxx x.x.xxxx, xx X xxxxxxx.
• Xxxx Xxxxxxxxxx xxx XXX xxxx "xxx Xxxxxxxxxx xxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxx xxxx Xxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxx xxx Xxxxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxx xxx Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxx. Xxx xxxxxxx Xxxxxxxxxx xxxxx Xxxxxx xxxx xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxxxxxxxxx xxx Xxxxxxxx. Xxx xxxxxxxxxx Xxxxx xxx Xxxxxxxx xxxxxx xxxx xx xxxxx xxxxxxxxxx Xxxx xxxxxx, xxxx xxx xxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxx XxxxXxxxXxxxxxxxx xxxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx, xx xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxxxx, xxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxx xxx Xxxxxxxx xxx" xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxxxxx.
• Xxxxxx xxxxx xxx Xxxx, xxxx xxx XxxxxxXxxxxxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxx xxxxxx xxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxx. Xxxx xxxx xxx Xxxxxx xxxxxx xxxxx xxxxxxxxxxxxxxxxx. Xxxx xx xxxxxx Xxxx xxxxxx xxxx Xxxxxxxxx xxxxx xx xxx Xxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx. Xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxx, x.X. xxxxx xxxxx xxxxxx Xxx xxxx xxxxxxxx xxx Xxxxxx, xxx xxxxx xxx xxx xxxxxxx Xxxxxxxxxx xxxxx Xxxxxx xxxx xxx xxx xxxx Xxxxxxx xxxxxxxxxxxx, xxx xxxx xxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, xx X xxxxxxx Xx.

Xxxx xxxxxxx Xxxxx xxx, xx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx "xxxxxxxxxxxxx Xxxxxxxxxxxxxx" xxxxxxxxx xxxx Xxxxxx xxxx. Xxxx Xxxxxxxxxx xxx XX Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxxxxxxxxxxx xx xxx Xxxxxx xxxx Xxxx. Xxxxx xxxx xx xxxx xxxxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xXX Xxxxxxxxx xxx x.xx.xxxx, XXX xxxx X. xxxx.

Xx xxxxx xxxxxxx Xxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx XX Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxx Xxxxxxx x xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx. Xx xxx xxxxxx xxxxx xx xxxxx Xxxxxx, xxxx xxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxx xxx xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xx xXxxxxxxxxxxx: x X xxxxxxx Xx.

Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxx" xxxxxxxxxxxx, xxxx xxx xx xxxx Xxxxxxxxxxxxxxxxxx xxx xx x, xxxxxxxxxx x.xxx XXX xxxx xxx xxx Xxx. x XXxXxx Xxxxx xxxxxxxx xxx Xxxxxxxxxx xxx Xxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxx, xxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxx. Xxxxxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxx xxxx Xxxxx xxxxx xxx xxx Xxxxxx xxxxxxxxx, xxxxx

Xxxxx xxxx xxxx xxxxx Xxxxxx, xxxx "xxx xxx xxxx xxx xxxx Xxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxxxx xxxxx xxxxxxx xxxxxxxx xxx" xxx xxx XXXx. Xx xxx Xxxxxxxxxxx Xxxxx xxxxx xxxxxxxxxxx xxx, xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxx. Xxxx xxxx Xxxxxxxxxx xxx XX Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xXX Xxxxxxxxx xxx x.xx.xxxx, XXX xxxx X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxx xxx Xxxxxxxxxxx

8. Handwerkerleistungen

Xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxx xxxxxxxxx Xxxxxxx.

Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxx xxxxxxxx Xxxxxxx, xxx xxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx x xxx xxxx xxxxx xxx xx xxx Xxxxxxx, xxxxxxx xxxx xxx xxx Xxxxxxxxxxx. Xxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxx, xxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx, xxxxxxx xxxx Xxxxxxxx, xxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx.

9. Keine Doppelförderung bei energetischer Sanierung

Xxx xxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xx xxx XXxX xxxxxxxx. Xxxx xxxxxx Xxxxxxxxxx xxxxxx xxxx xxx x.x.xxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx, xxxx

• xxx Xxxxxxxxxxxxxx,
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XXXX: Xxxx Xxxxxxxxxx xxxx xx xxx XXxX xxx xxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxx, x.X. xxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxx xx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxx xxxx, xxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxx xxxxxxx xxxxx, xxxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxx xxx XXxXx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx XXxXx xx Xxxxxxxx xxxxxxxx xxxx. Xxxxxxxxxxxxxx xxxx, xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxx xx.X. XxXxXxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxx.

Xxx Xxxxxxxxxxxx, xxx xx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xx.X. Xxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx, Xxxxx, Xxxxx xxx.x xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxx xxx xxx Xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx XXxXx xx Xxxxxxxx xxxxx, xxxxxx xxxx xxxx xxxxx xxxxxxxx xxxxxx, xx xxx Xxxxx xxxx xx xxx XXxX xxxxx xxx xxxxxxx Xxxxxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxx XXxXx

10. Handwerker hat keine Pflicht zur Steuerberatung

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11. Zeitpunkt des Kostenabzugs bei Mietern und Wohnungseigentümern

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Regelung der Finanzverwaltung mit Wahlrecht

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Die aktuelle Auffassung des Bundesfinanzhofs

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12. Möglichkeit zur "Nachbesserung" bei fehlenden Unterlagen

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