Xxxxxxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxx xxx Xxxxxxx
x Xxxxxxxxx xxx Xxxxxxx: Xxxxxxxxxxx xxx xxxxxx Xxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx
1. Vollzeitpflege gemäß § 33 SGB VIII (Pflegeeltern)
Xxx Xxxxxxxxxxxxxx xxxxxxx xx xx XXX XXXX xxxxx xxxx, xxxxx Xxxx xxxxxxxx xxxxxxxxx xxxx xxxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxx xx xxxxxx. Xxxxxxxx Xxxxxxxxxxxx xxx Xxxx xxxx xxx xxx XxxxxxxXxxxxXxxxxxxxxxx xxxxxxxxxx Xxxx xxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx, xxx Xxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx. Xxxx xxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxx xxxx xx xx XXX XXXX xxx.
Xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxxx xx xx XXX XXXX, xxx xxx Xxxxxxx xxx Xxxxxxxx xxx Xxxxxx xxxxxxxxxx.
xx xx XXX XXXX x Xxxxxxxxxxxxxx
Xxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xx xxxxx xxxxxxx Xxxxxxx xxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxx xxxxxxxxx Xxxxxxxxxx xxxxxx. Xxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxx xxx xxxxxxxxxx.
Xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx xx Xxx. x XXX XXXXx:
- Xxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xXxxxxxxxxxxx,
- Xxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxx xXxxxxxxxxxxxxxxxxx,
- xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx, x.X. xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx, xxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xXxxxx, Xxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxx,
- Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxxxx
- xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx.
xx xx XXX XXXX x Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxx
xxx Xxxx Xxxxx xxxx xxx xxxx xx xxx xx xxxx xxxx xx xxx Xxx. x Xx. x xxx x xxxxxxxx, xx xxx xxxx xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx. Xx xxxxxxx xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxx.
xxx Xxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxx xxxxx xxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxx. Xxx xxxxxxxx xxxxxx xx Xxxx xxx xx xx xxx xxx xx xxx Xxx. x Xx. x xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxx. Xxx Xxxxx xxx Xxxxxxxx xxxx xx xxx Xxxxxxx xxx xxxx xx, xx, xxx Xxx. x Xx. x xxx xxx xxxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx xxxxxxxxx Xxxxxxxxxx xx Xxxxxx xxx Xxxxx xx Xxxxxxxxxxxxxx xxx xxx xxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxx. x Xxxx x Xx. xx xxxx xxxx xxx Xxxxxxxxx x xxx x xx xxxxxxxx.
xxx Xxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx, xxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxx.
xxx Xxx xxxxxxxxx Xxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxx xxxxxx, xxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxx. xXx xxxxx Xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxx xxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxx xxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxx. Xxx xxx Xxxxxxxxxxxx xx xxxxxxx Xxxxx xxx xxx Xxxx xxxx Xxxxxxxxxxxx xxxxxxxx xxx xxxx xxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx Xxxxxxxxx xxxxxxxxx, xx xxxx xxx Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxx xxxxxxxx, xxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxx Xxxx xxxx xxx Xxxxxxxxxxxx xx Xxxxxxx xxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx, xx xxxx xxxx xxx Xxxxx xxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxx, xxx xx Xxx xxx Xxxxxxxxxxxx xxxxxx.
xxx Xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxx xxx xxxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxx xxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxx Xxxxxxxx xx xxxxxx. Xxx Xxxxxxx xxxxxx Xxxxxxxxxxx.
xxx Xxxx xxx Xxxx xxxx xxx Xxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx, xx xxx xxx Xxxxxx xx Xxxxx xxx Xxxxxxx xxx Xxxxxxxx, xxx xxxx xx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxx Xxxx xx xxxxxx xxx, xxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx. Xxx xxx Xxxx xxxx xxx Xxxxxxxxxxx xxxxx xxx xxxxxxxx Xxxx xx xxx Xxxxxxxxxxxxx, xx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxx xxxx xxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxx, xxx xxxx xxx xxxxxx Xxxx xx xxxxxx xxx.
xxx Xxxx xxx Xxxx xxxx xxxx Xxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxx Xxxxxx xxxxx Xxxxxx, xx xxx xxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxx Xxxxxx xxxxxxxxxxxxxxx.
a) Steuerliche Behandlung
Xxx xxxxx Xxxxxxxxx xxx xxx xx x Xxxxxxx xxx xxxx xxxxxxx Xxxxxxxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxx.
Xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xx Xxx. x XXX XXXXx. Xxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xx x Xx. x XXxX. Xxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xx xxxx xxxxxxxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx XXXxXxxxxxxxx xxx XX X x x X xxxxxxxxxxxxx :xxxx.
Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxx xxxx xxxx xxxxxxxxxx, xxxx xxx xxx xxxxxxxxxxxxx Xxxxxx xxxxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxx xxxxxx xxxxxx xxxxxxxxxxx xx.
Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxx xxxxxxxxx xxxxxx, xxxxxxxx xxxxx xxxxxxxxxxx xxx Xxxxxxxxx. Xxxx xxx Xxxx, xxxx xx xxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxxxx x xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx x xxxxxxxx xxxxxxxxxxxxxxx.
b) Ausnahme: Vollzeitpflege als Erwerbstätigkeit
Xxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxx xxx x Xxxxxx xxxx xxxx: x Xxxxxxx xxxxxxx xxxxxx.
XXXXXXXXX: Xxxxx xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xxxx x XXX XXXX. Xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxx xx xxx xxxxx Xxxxxxxxxx xxx xx x Xx. x XXxX xxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx.xx.xxxxx.
Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxxx xx xxxxxxxxxxxxxx Xxxxx xxxxx Xxxxxxxx xxxx xxxx xxxxxxx xxxxxxxx.
- Xxxxxxxxxxxxxxxxxxxxxxxxx: Xxxxxxxx xxxxxxx xxxxxxxxx xxxxxx
- xxx xx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx Xxxx xxx Xxxxx xXxxxxxxxxxxx xxxxx
- xxx Xxxxxx xx Xxxxx xxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx.
- Xxxxxxxx xxx Xxxxxxxxxxxxxxxx: Xxxxx xxx Xxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxx xxxxxxxxx xxxxxx. Xxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx
- Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxx,
- Xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx,
- Xxxxxxxxxxxxxxxxxxxx,
- Xxxxxxxxxxxxxxxxxxxx,
- Xxxxxxxxx xxxx Xxxxxxxxxxxxxx, xxxxxx xxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxxxxx,
- Xxxxxxxxxxx,
- Xxxxxxxxxxxxxxxxxx.
Xxxxxxxxxxxxxxxx: Xx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxxxxxx Xxx xxx Xxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xxx. x XXxX xxxxxxxxx. Xxxxx xxx Xxxxxxxxx xxxxx xxxxxx xxxxx xxx xx.xxx XXX xx Xxxx, xxxxxxxx xxxxxxx xxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxx xxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxxx, xxxxxxx xxxxxxxxx xxxx xxxxx xxxx xxxxxxxxxx "Xxxxxx XxxX", xxx xxxxx xxxx xxxxxxx xx xxxxxxxxxxxx xxx. Xxxxx xxxxxxx Xxx xxx "Xxxxxx X" xxxxxxxxxx xxx xxxxxxxxx x xxxxxxxxx xxx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx x xxxxxxx xxxxxxxxxxxx, xxx Xxxxxxxx xxxxxxx xxx Xxxxxxx XXXXXX.
c) Zahlung der Pflegegelder durch Träger der freien Jugendhilfe
Xx xxxxx xxx, xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xx XXX XXXX xxxxx xxxxxxxxxxx xxx Xxxxxxxxx, xxxxxxx xxxxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxx xx.X. xxxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxxxx. Xx xxxxxx Xxxx xxxx xxxxxxxxxx Xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx XXXxXxxxxxxxx xxx XX X x x X xxxxxxxxxxxxx :xxxx:
Xxxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xx xx XXX XXXX xx Xxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxxxxxxx, xxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxxxxxx xxxxx xxxxxxxx.
Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxx, xx xxx xxxx xxx xxxxxxxxxx Xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxx xxx xxxxxx Xxxxxxx xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx. Xx xxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxx xxxxxx xxx. xxx xxxxxx Xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx
Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxx xxx xx x Xx. xx XXxX xxxxx xx xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxx, xxxx xxx xxxxxx Xxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx xxx xxx xXxxxxxXxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxx, Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx.
XXXX: Xxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxx, xxx xx xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxxxx xxxxxx xxx xxxx xxx xxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx, xxxx xxxxxx xxxxxxxxxx Xxxxxxxxxx xx.X. xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxx, XXXX X xxxxxx XXXxXxxxxxxxx xxx XX X x x X xxxxxxxxxxxxx :xxx.
-
xxx xxxxxxxxxxx Xxxxxxxxx xxxxx, xx xxx xx xxxxxxx Xxxxx xxx xxxxx Xxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxxx, xxx xxxxxxx xxxx.
-
xxx xxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxx xxx xxxxxx Xxxxxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxx xx, xxxxxxxx xxxxxx xx xxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx.
Xxxx Xxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxx, xxx xxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxxxxxxxxxx xxxxxx, xxxx xxx x. x. Xxxxxxxxx xxxxxxxx xxxx.
2. Familientagespflege gemäß § 32 SGB VIII (Tagesgruppe)
Xxx Xxxxx xxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxx xxxx xx xx XXX XXXX xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxx xx xxx Xxxxxx, Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxxxx xxx Xxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxxxx xxxxxxx. Xxxxx Xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx xx xx XXX XXXX. Xxx Xxxxx xxxx xx xx XXX XXXX xxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx.
Xxxx xxxx xxxxxx Xxxxx xxxxxxxx, xx xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx. Xx xxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxx.
xx xx XXX XXXX x Xxxxxxxxx xx xxxxx Xxxxxxxxxxx
Xxxxx xxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxx xx xxx Xxxxxx, Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxxxx xxx Xxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxxxx xxxxxxx. Xxx Xxxxx xxxx xxxx xx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx
3. Heimerziehung gemäß § 34 SGB VIII (Familienpflegestellen)
Xx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xx XXX XXXX xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xx XXX XXXX xxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx. Xxxx xxxxxx Xxxxxx xxx Xxxxxxxxxxx xx xxxxx xxx. Xxxxxxxxxxx xxxxxxxxxxxxx. Xxxx xxx xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxx xx xxxx Xxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxx Xxxxxxxxxx xx.X. xxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxx Xxxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxx xx xxxxxxxx.
Xxx xxx Xxxxxxxxxxx xxxxxxx xx xx XXX XXXX xxxxxxx xx xxxx xx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxx xx xx XXX XXXX xx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx. Xxxxx Xxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx, xxx xxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxxx xxx Xxxxxx xxx xxxx x.xxx XXX xxxxxxxxx xx Xxxx xxxx. "Xx xxx Xxxxx xxx Xxxxxxxxxx xxxxx xxxx, xxxx xxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx, xxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx" xXX Xxxxx xxx xx.x.xxxx, XXX xxxx X. xxx, Xxxxxxxx XXXX X xxxxxx.
Xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xxx. x XXxX xxxxxxxxx xxxxxx. Xxx xxxx Xxxxxxx xxxx Xxxxxxxxxxxx xxxxx xx xxxxx xxxxx xx.
- Xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxxx. Xxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxx xxxx.
- Xx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx. Xxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. XXXX xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxx xxxxx xx xxxxxxxxxxxxxx Xxxxx xxxx xx Xxxxx xxx xxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxx xxxxxx xxxx xxxxxxxxxxxx, xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx, xxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxxxxxxxx, xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxxx XXXxXxxxxxxxx xxx XX X x x X xxxxxxxxxxxxx :xxxx.
Xxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxx xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx. Xxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxxxxxx xxxxxx, xxxx xxx xxx xxxx xx Xxxxxxxxxxxxxx xxxx xx xx XXX XXXX xxxxxxxxx Xxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxx xx xxxxxx Xxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxxxxxxx xxxxxx xxx xxxxxxxxx Xxxxxxxxx xx, xxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxxxx xxxxxxxxxxxx, xxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx xxx xx Xxx. x XXxXx.
Xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx:
- Xxx Xxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxx Xxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxx. Xxx xxx "Xxxxxxxxxxxxxxxx" xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx x xxxxxxxxxxxxxx x Xxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX xxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx xxxx XX X. xxxx XX Xxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.
- Xxx Xxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxx Xxxxxxxx xxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxx xx xxxx Xxxxxxxxxxx xxxxx xxxx xxxxx xx Xxxxxxxx.
Xxx Xxxxxxxx xxxxx Xxxxxx xx xxxx xxxxxxxx Xxxxxxxx xxxx xx xx XXX XXXX xxxx Xxxxxxxxxxxxx xx xxxxxxx, xxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.
Xxx xxxxxx Xxxxxxxxxxxxxxxx xxxx xx xx XXX XXXX xxxxxx xxxx xxxxxxxxxxxxx "Xxxx"xXxxxxxxx xx xxxxx Xxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxx xx xx XXX XXXX xxxx xxx "Xxxxxxxxxxx Xxxxxxxxxxx" xxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxx.
Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx x.x., xxxx xxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxxx xxxx. Xxxx xxx "Xxxxxxxxxxx" xxx Xxxx xxx Xxxxxxxxx xxxxxxxxxx, xx xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxx xxxxx Xxxxxxx xxxxx xxx xx xxxxxxxxxxxx Xxxxxxxxxx xx. Xxx Xxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx "Xxxxxxxxxxx" xxx xxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xXXX Xxxxxxxxx xxx xx.x.xxxx, XXxX xxxx X. xxxxx.
xx xx XXX XXXX x Xxxxxxxxxxxxx, xxxxxxxx xxxxxxxx Xxxxxxxx
Xxxxx xxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxx xxxxx Xxx xxx Xxxxx xXxxxxxxxxxxxxx xxxx xx xxxxx xxxxxxxxx xxxxxxxxx Xxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxx xxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxx xxxxxxxx. Xxx xxxx xxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx
x. xxxx Xxxxxxxxx xx xxx Xxxxxxx xx xxxxxxxxx xxxxxxxxx xxxx
x. xxx Xxxxxxxxx xx xxxxx xxxxxxx Xxxxxxx xxxxxxxxxxx xxxx
x. xxxx xxx xxxxxxxx Xxxx xxxxxxxxx Xxxxxxxxxx xxxxxx xxx xxx xxx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxxx.
Xxxxxxxxxxx xxxxxx xx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxx xxxxxx.
4. Einzelbetreuung gemäß § 35 SGB VIII (Sonderpflegestellen)
Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xx xx Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xx xx XXX XXXX. Xxxxxxx xxxxxxx xx xxxx xx Xxxxxxxxxxxxxx, xxx xxxxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxx, xxxxx xx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxx Xxxxxx xxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xx xxxxx Xxxxxx xxxxxxxxx xxxxxxx, xxxxxxxxxxxx xxx xxxxxxxxxx xxxxxx xxxxxxxxxxxx. Xxxxx xxxxxx xxxxx xx xxxxx Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxx xxxx xxx Xxxxxx xxx Xxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xx Xxxxx xxx xx xx XXX XXXX xxxxxxxxxxxxxx xxx xxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.
Xxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxx xxxxxx, xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxx xx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxx xxx xx xxx Xxxxx xxx xxxxxxxx Xxxx xxxxxxxx xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxx xxxxxx. Xxxxxxxxxx xxxxxx Xxxx xxx Xxxxx xxxx xxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx, xxx Xxxxxx xxxxxx xxxxx, Xxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx x. X. xxxx xxxxx Xxxxxxxxxx xxxx Xxxxxx xxxx xxx. xxxxxxx xxxxxxx xxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxx xxxx. Xxx Xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx, xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxx, Xxxxxxxxxx xxxx Xxxxxx xxxxx xxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxx.
Xxxx xxxxxx xxxx Xxxxxxxxxxxxx xx xxx xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxx XxxxxxxxxXxxxx. Xxx Xxxxx xxxx xx xx XXX XXXX xxx xxxxxxx xxxxx xxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxx xx xx XXX XXXX. Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxx Xxxxxx xxxxxxx.
Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxx xxx xxxxx xxxxxxxxxxx: Xxxxxxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx. Xxxxxxxxxxxx xxxxxxxx xxxx, xxxx xxxx Xxxxxxxx xxxxxxx xx x Xx. xx XXxX xx xxxxxxxxxxxx Xxxxxxxx xxxxxxx, xxxx xxxxxxx xxx xxx Xxxx xxx. xxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx xx xxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxx xxxx xxxxxxxxx xxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx.
Xxx Xxxxxxx, xxx xxxxxxxxxxxxx Xxxxxxxx, xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xx xxxxxx Xxxxxxxx xxxxxxxxxxx xxx xxxx xxxxxxxx xxxxxxxxxxxxxxxxxx xxxxxxx. Xx xxxx xxxxx xxx xxx Xxxx xxx. xxxxx Xxxxxxxxxxxx xxx xxxx xxx. Xxxx xxxxx "Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxxxx x.xxx XXX xxx x.xxx XXX. Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx, xxx Xxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxx xxx XXX xxxxxx. Xxxxxxxxxxx: Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx, xxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxx xx xx XXX XXXX xxxxxxx xxxx, xxx xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx x.X. xxx xx x Xx. xx XXxX xxxxxxxxx, xx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxx xxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx.
XXXXXXX xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx XX X x x X xxxxxxxxxxxxx :xxxx: Xxxxxxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx. Xxxxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxxxxxx xx x Xx. xx XXxX xxx xxxxxxxxxxx Xxxxxxx xx xxxxxxxxx, xxxx xxxxxxx xxx xxx Xxxx xxx. xxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx xx xxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxx xxxx xxxxxxxxx xxxxxxx xxxx.
Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxx xxx xxx Xxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxx xxx. Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xx xxx xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxx xxx xxxxx xxxxxx xxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxx xxx Xxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxxxxxxx xxxx xxxxx, xxxx xxx Xxxxxxxx xxx xxx xxx Xxxxxxxxxx xxxxxxxx Xxxxxx xxxxx xxxxxxxxx xxxxxxxxxx, xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx. Xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxx xxxx Xxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxx xxxx.
xx xx XXX XXXX x Xxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx
Xxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxx xxxxxx, xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxx xx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxx xxx xx xxx Xxxxx xxx xxxxxxxx Xxxx xxxxxxxx xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxx xxxxxx.
5. Inobhutnahme von Kindern und Jugendlichen gemäß §§ 42, 42a SGB VIII
Xxxx xx xx XXX XXXX xxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxx xxxx xxxxx Xxxxxxxxxxxx xx xxxxx Xxxxx xxx xxxxxx xxx Xxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxx, xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxx xx xxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxx. Xxxx xx xxx XXX XXXX xxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxx. Xx xxx xxxxxxxxx Xxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xXXXxXxxxxxxxx xxx XX X x x X xxxxxxxxxxxxx :xxx.
6. Erziehungs- und Familienhelfer: Steuerliche Regelungen
Xx Xxxxxx xxx Xxxxx xxx Xxxxxxxxx xxxx xxx xxxx xx xx. XXX XXXX xxxxxx xxx. Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxx xxx Xxxx xxx. xxx Xxxxxxxxxxxx xxx xx XXX XXXXx xxxx xxx Xxxxxxx xxx xx XXX XXXXx xxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxx. Xxx xxxx xxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx, xxxxx xx Xxxxxx xxx xxx. Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxx. Xx xxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxx xxx XXX Xxxxxxxx xxx xxxxx xXXX Xxxxxxxx xxx xx.x.xxxx, X xxxx x xxx x XxX xxxx.
Beschäftigung nichtselbstständig oder selbstständig?
Xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxx xxx, xxxxxxx xxxx xxxx xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xX xx.x XXxX xxxxx. Xxxxxx xxxx xxx xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx, xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx x xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx x xx xxxxxxxx. Xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxx xxx xxx Xxx. x xxx Xxx. xx XXxXx.
Vergütungen steuerpflichtig oder steuerfrei?
Xxx Xxxxx xxx, xx xxx Xxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxx xxxxxxx xxxxxxx:
- Xxxxxxx xxx Xxxxxxx xxxxx xxxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxx, xxxx xxxxx xxxx xx x Xx. xx XXxX x.x. xxxx xxxxxxxxxx, xxxx xxx xxx Xxxxxxxx xx xxx Xxxxx xxxxxxxxx xxxxxx, xxx Xxxxxxxxx xxxxxxxxxxx xx xxxxxxxx.
- Xxxxxx xxx Xxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxx xxxx Xxxxxxxxxxxxxxx xxxxx xx Xxxxxxxx xxx x Xx. xx Xxxx x XXxXx.
- Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxx xx Xxx. x Xx. x XXxXx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxx. Xxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx.
- Xxxxxx Xxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxx xxxxx xxx Xxxxxxxx xxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx xxxx XX X. xxxx.
Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xxxxx xxx xxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxx xx xxxxxxxxxxxx Xxxxxx xxxxxxxxx, xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxx xx Xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx x xxxxxxxxxxxxxxx xxxxx xxx. xxxxxxxxxx Xxxxxxxxxxxxxxxxx x xxx Xxxxxxxxxxxxxxxxxxxxxx.
Xxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxx xx.X. xxxxx xxxxx Xxxxxxx, xxxx xxx xxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxx, xxxx xxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx.
Tätigkeit nach § 3 Nr. 26 EStG begünstigt?
Xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxx xxx xxxx xxx xxxxx Xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxx xxxx Xxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xx Xxxxxx xxx xxxxxx Xxxxxxxxxxx xx Xxxxxx xxxx Xxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxx xxxxxxxxxx Xxxxxxxx xxx xx x.xxx XXX xxxx xxxx: x.xxx XXXx xxxxxxxxx xxxxxxxxxx xxxxxxxx xx x Xx. xx XXxXx. Xxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxx xx Xxx xxxxxxxxx Xxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxxx.
Aufwendungen im Zusammenhang mit der Tätigkeit
Xxx xx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xx.X. Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx x.x.X. xxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxx xxx. xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxx xXxxxxxxxx xxxxxx xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxx xxx xxx xxx Xxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxx, xxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx.
Xxxx xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxx xx xx x Xx. xx XXxX xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxx xxx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx.