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1. Wann ein Pflegekindschaftsverhältnis vorliegt
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a) Das Kind muss in den Haushalt aufgenommen sein
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b) Zu den leiblichen Eltern besteht ein Obhuts- und Pflegeverhältnis nicht mehr
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Mindestens zwei Jahre für Kindergeldanspruch der Pflegeeltern
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c) Auf die Höhe des Unterhalts kommt es nicht mehr an
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d) Das Kind darf nicht zu Erwerbszwecken aufgenommen werden
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2. Unbegleitete minderjährige Flüchtlinge als Pflegekinder
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3. Volljähriges Kind als Pflegekind
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(1) Der Volljährige ist hilflos oder behindert
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(2) Es liegen sonstige besondere Umstände vor
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4. Geschwister als Pflegekind
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5. Angehöriger als Pflegekind
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