1. Pflege-Pauschbetrag
Xxxxxxxx Xxx xxxx xxxxxxxxxxxxxxxxx Xxxxxx, xx xxx Xxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxx, xx Xxxxx Xxxxxxx xxxx xx xxxxx Xxxxxxx, xxxxxxxxx Xxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx Xxxxxxxxxxx, xxx xxxxxxx xxxxxx xxxx xxx xxxxx xx xxxxxxx xxxx. Xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxx Xxx xxx XxxxxxxXxxxxxxxxxxx xx Xxxxxxxx xxxxxx xxx xxx Xxx. x XXxXx.
Xxx xxxx xxxx: Xxx Xxxxxxxxxxxx xxxx xxxxxxxxxXxxxxxxXxxxxxxxxxxxxxxxxxxxx xxx XXX xx Xxxxxxxx xxxxxx xxx xxx Xxx. x XXxXx. Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxx "xxxxxxx" xxx. Xxx xxx xxxxxxxx, xxxx xx xxxxx Xxxxxxxxxx x xxxx x xxxxx xxxx xxxx xx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx "X" xxxxxxxxxxx xxx.
Xx xxxx xxxx: XXXXXXX xxxx xxx xxx "XxxxxxxxxxxxXxxxxxxxxxxxxxxxxxx" xx xxx x.x.xxxx xxxxxxxxxXxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx Xxxxxxxxxx x xxxx x xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx x xxx x xxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxx
- xxx Xxxxxxxxxx x: xxx XXX
- xxx Xxxxxxxxxx x: x.xxx XXX
- xxx Xxxxxxxxxx x xxxx x xxxx Xxxxxxxxxxxxx: x.xxx XXX
Xxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxxx.
XXXXXXXXX: Xxxxxxxx xxxxxx xxxx xxxx xxx Xxxxxxxxxxx x xxx x XxxxxxxXxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xx xxxxx xxx xxx Xxxxxxxxx "xxxxxxx" xxxxxxx. Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx, xxxx xxxx xxx xxx Xxxxxxxxxxxx x xxx x xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx "Xxxxxxxxxxxxx" xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxx XxxxxxxXxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxx xx xxxxxxxxx, xxx xx Xxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxx "xxxxxxx" xxx.
XXXXXXXXX: Xxx XxxxxxxXxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx, xxx xxxxx xxxxxxxx xxxx, xxxx xxx Xxxxxx xxxxx xxxxxxxx xxx xxxxxx Xxxxxx xxxxxxx xX xxx Xxx. x XXxXx.
XXXXXXXXX: Xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxx xxx xx xxxxxxxx xxx Xxxxxx xxx xxxxxxxxx XxxxxxxXxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxx xxxxx Xxxxxxxxxxxx xx Xxxxx
2. Pflegegeld
Xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx, xx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxx xxx xxx xxxxxxxxxx xxx x Xx. xx XXxXx.
Xxxxxx Xxxxx xxxxxx xxx Xxxxxxxxxx xxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxx
a) Anspruch auf Pflege-Pauschbetrag
Xxx XxxxxxxXxxxxxxxxxxx xxxx xxx xxxx xxxxxxxx, xxxx Xxx xxxx Xxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxx xxx xxx Xxx. x XXxXx. Xxx Xxxxx xxx, xx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xx "Xxxxxxxxx" xxxxxx xxx xxx Xxxxx, xxxx xxx xxx XxxxxxxXxxxxxxxxxxx xxxxx xxxxxxxx xxxx. Xxxxxx xxxx Xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx:
- Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxxx xxx Xxxxxx xxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxx, xxxxxx xx Xxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx.
- Xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxxxx xxx xxxxxxx Xxxxxxxxxx, xxxxxxx xxxxxxxxx xxx xx xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxxx xxx xxx XxxxxxxXxxxxxxxxxxx xx. Xxxx xxx xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, x.X. xxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxx, Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxx xxxxxxxxx xx xxxxxx, xxx Xxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx, xxx Xxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxx, Xxxxxxxxxxx.
Xxxx xxx Xxxxxxxx xxx xxx XxxxxxxXxxxxxxxxxxx xxxxx xx xxxx xxxxxxxxxxxx xxxxxx xx, xx xxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxx xx Xxxxxxx xxxxxxxx xxx xxx xxx xxx xx xxxxxxxxxxxx xxxxxxxxx xxx. Xxxxxx xxxxxxxxxxxx: Xxxx xxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx, xx xxxxx xx xx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx. Xxxxx xxx xx xxxxxxx, Xxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxx xx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxx, XXXxXX xxxx X. xxxx.
Xxx Xxxxxxxxxx xxxx xx Xxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxx, xxxxx xxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.
XXXXXXXXX: Xx xxxxxxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxx xxx xx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx, xx xxxxx xxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx.
b) Keine Anrechnung des Pflegegeldes auf haushaltsnahe Pflegeleistungen
Xxxx Xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxx xx xxx xxxxxx. Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxxx xxx xxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxx xxxxx Xxxxxxxxxxxxx xx Xxxxxxxx xxxxxx. Xxx Xxxxx xxx, xx xxx xxxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx" xxxxxxx xx xxx XXxX xxxxxxxx xxx xx xxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx.
Xxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxx xxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxxxxxxxxxx xxx Xxxxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxxx Xxxxxxxxxxxx xxxx xxx xx xx.xxx XXX xx Xxxx xxx xx x, xxxxxxxxxx x.xxx XXX, xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.
Xxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx, xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx. Xxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxx, xxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx, xxxx
- 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: Xxxxxxx xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx xx xx XXX XXx. Xxxx xxxxxxx xx xxxx xxx xxx XXX xxxxxxxx, 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. xxx, Xx. xxx.
Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxx x.
c) Vergütung der Pflegekasse auch für Pflegevertretung steuerfrei?
Xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx, xx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxx Xxxxx xxxxxx xxxxxxxxxxxxxxx xxx xx XXX XXx. Xxx Xxxxxxxxxx xxx xxx xxx xxxxxxxxxx xxx x Xx. xx XXxXx. Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxxxx, xxx xx xxxxxxxx xxxxxxxxxx Xxxxxxxx xxxx xxx xxxxxx xxxxxxxxxx xxx x Xx. xx XXxXx.
Xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxx. Xx xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxx Xxxxxx xxxxxxxxxx xxxx xxxxx xxxxxx. Xxxx xxxxx xxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxx xxxx xxxx Xxxxxxxxxxxx xxxx xxx Xxxx, xx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx x xxxxxxxxxx xxxx xxxxxxxxxx xxxx Xxxxxx, xxx xxx xxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xx XXX XXx. Xxx Xxxxx xxx, xx xxxxx Xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx.
Xxx XXX Xxxxxxxxx xxxx xxxxxx xxx Xxxxxxx: Xxxxxxxxxx xxxx xxxxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx x Xx. xx XXxX xxxxxxxx xxxx, xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxx xx Xxxxxxxx, xxxx xxx xxx Xxxxx xxx xxxxxxx xxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxx xx xx XXX XX. Xxx xxxxxxxx xxxxxxxxxxxx: Xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxx xxxxxx xxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxx, xxxxxxx Xxxxxxxxxxxxx xXXX Xxxxxxxxx xxx xx.x.xxxx, XXxX xxxx X. xxxx. Xx Xxxxxxxxx:
- Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxx xx Xxxxx xxx Xxxxxxxxxxxx. Xxx xxxxxx Xxxx xxx xxxxx xxxxxxxxxx.
- Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxx xxxx xxxxxx Xxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxx xxxxxxx Xxxxx xxxxxxxx xxxx xxxxxxxxxxxxx xxxx xxx xxxxx xxx xxx xx xxxxxxxxxxx Xxxxxxxxxxxx xxxx, xxxxx xxx Xxxxxxxxxxx xxx xx x.xxx XXX xxx xxxxx. Xxxxxxxxxx xxx xxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xx xxxxxxxx:
- xxxxxxxxxx xxx xxxxxx Xxxxxx xxx Xxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xx.X. Xxxxxxxxx, Xxxxxxxx, xxxxxxxxx Xxxxxxxxxx, xxxxxx xxx Xxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxx.
- Xxx xxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxx, xxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxxxxxx Xxxxxxxxxx xxxxxxx xx xxxx xx "xxxxxxxx Xxxxxxxxxx" xxxx xx xx Xx. x XXxX.
XXXXXXXXX: Xxxxx Xxxxxxxx xxxxxxx xxxxxx xxxxxx xxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxx "xxxxxxxxx Xxxxxxxxxx" x xxxx Xxxxx xxx Xxxxxxxxxxxxxx xxx x.X. Xxxxxxxxxxx x xxxxxxx xxx xxx XXX xx Xxxx xxxxxxxx, xxxxxxx xxx xxxxxxxxxx. Xxxxxxx xxxxxxx xx xxxx xxxxx xx xxxxx Xxxxxxxxxx, xxxxxxx xx xxxx Xxxxxxxxxx. Xxx xxxxxxxx: Xxxxxxxxxx xx Xxxxx xxx xxx XXX xxx xxxx xxxx xxxx xxxxxxxxxxxxxxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx
3. Pflege eines Kindes
Xxx Xxxxxx xxxxx Xxxxxx xxxx xx xxxxxxx xxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxx: Xxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxx xxxxx xxx xxxxxxxxxxx "Xxxxxxxx" xx xxxxxx. Xxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxx xxx xxx Xxx. x Xxxx x XXxXx.
XXXXXXXXX: Xxx XxxxxxxXxxxxxxxxxxx xxxxxxxx Xxx xxxx xxx Xxxx xxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx. Xxxx xxx XxxxxxxXxxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxx xx, xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxx xX xxx Xxx. x XXxXx XX Xxxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.
3. Pflege des Ehegatten
Xxxxxxxx xxx xxx XxxxxxxXxxxxxxxxxxx xxxxx xxxx Xxxxxxxx, xxx xxxxx xxxxx xxx xxxxxxx xxxxxx. Xx xxxxxx Xxxx xxxxxx xxx xxxxxx, xxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx xxx xxxxxx Xxxxxxxx xxx Xxxxxx xxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxx xxxxxx xx xxxx xxx XxxxxxxXxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxx xxxxxxx. Xxxx xxxxxx xxxx xxxx xxxx xxxx xxxxx xxxx xxxxxxxxxxxxxxxx: Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxx "Xxxxxxxxx" xxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxxx.
Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxxxxxxxx. xxxxxxxxxx xxx xxxxxx Xxxxxxxx xxxxx Xxxxxx, xxxx xxxxxxxxxxx, xxxx xx xxxxxx xxx Xxxxxxxxxx xxxxxxx. Xxxxx xxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxx x xx xxxx xxx Xxxxxxxxx XX xxx Xxxxxx xxx x.xx.xxxx xXXX xxxx X. xxxx.
Xxx Xxxxxxxxxxxx xxx Xxxxxx xxx xxxx xxx XXX xxx Xxxxxx xxx xXXX X xxxxxx xxxxxx xxxxxxxx xxxxxx, xx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx. Xxx xxxxxx: Xxx Xxxxxxxxxxxx xxxxxxx xxxxx x xxxxxxxxxxxx x Xxxxxxxxx xxxxx xx xxx xxxxxxxxxxxxxxxxxxxxxXxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxx xxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx. Xxxxxx xxxxxxxxxxx xxxx xxx Xxxxxx xxx XXX xxxxxxxxxx xxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxx.
4. Statt Pflege-Pauschbetrag Abzug als außergewöhnliche Belastungen
Xxx XxxxxxxXxxxxxxxxxxx xxxx xxx xxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxx. Xxx xxx Xxxxx xxx Xxxxxxxxx xxxxx xx xxxxx xx. Xxxxxx xxxx xxx Xxxxxxxxxx xxx xx XXX xx Xxxx xxxxxxxx xxxxxx, xxxxx xxx XxxxxxxXxxxxxxxxxxx xxxxxxxxx. Xx xxxxxx Xxxx xxxxxx xxxx xxxx xxxxxx Xxxxxxxxxxxx:
Xxxx Xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxx xxx XxxxxxxXxxxxxxxxxxx, xxxxxxx Xxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx Xxx xxxx xx xx XXxX xxxxxxx xxxxxx. Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxx, xxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxxxxxx xxxxxx xxxx xxx, xxxxxx xxx xxxxxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxx.
XXXXXXXXX: Xxxxxxxx Xxx xxx xxxxxx Xxxxxxxxxxx xxxx, xxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxx. Xxxxx xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxxx.
Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xx Xxxxxxxx, xxx Xxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx, x X. xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxx. Xxx Xxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx, xxxx xx xxxx xxxxxxx xxxxx xx Xxxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
5. Keine Gewährung des Pflege-Pauschbetrages bei nur geringer Pflegeleistung?
Xxxxxxxxxxxxx xxxx xxx XxxxxxxXxxxxxxxxxxx xxx, xxxx Xxx xxxx Xxx Xxxxxxxx xxx Xxxxxx xxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxx xxxxx Xxxx xxx Xxxxxx. Xx xxx xxxxxxxxxxxx, xxxx Xxx xx Xxxxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxx xX xxx Xxx. x XXxXx. Xxx Xxxxx xxx, xx xxxxxxx Xxxxxx xxx xxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx xxxx xxx. xxx xxxxxx Xxxxxx xxxxxxx xxxx.
Xxx xxxx xx Xxxxxx xxxxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xx xxxxxxxx, xx xxx XxxxxxxXxxxxxxxxxxx xxxx xxxx xx xxxxxxxxx xxx, xxxx Xxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxx, xxx xxxxx xxx Xxxxx xx xxxxx Xxxxxxxxxx xxxxxxxxxxxxx xxx, xx xxxxx Xxxxxxxxxx xx xxxx xxxx Xxxxx xxxxxx xxx xx xxxxx Xxxxxxx xxxxxxxxx. Xxx Xxxxxxx xxxxx xx xxx Xxxxxxxx, xxxx xx xxxx xxx Xxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx. Xx xx Xxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxxx xxxxx xxx XxxxxxxXxxxxxxxxxxx xxxxxxxxxxxx xXX Xxxxxxxx, Xxxxxx xxx xx.x.xxxx, xx X xxxxxxxx.
XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxx xxx xxxx xxx XxxxxxxXxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xx Xxxxxxxx xxxxxx xxxx, xxxx xxxxxxxxxxXxxxxxxxxxxxxx xxxxxxxxxx xx Xxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXX Xxxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx.
- Xxx Xxxx: Xxx Xxxx xxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxx xXxxxxxxxxxx XXXx xxxxx Xxx xx Xxxx xxxx xxxxxxx Xxxx xx xxxxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxx xxx xxxxx xx xxxxxx Xxxx xxx xxx Xxxxxxxxxxxxx, xxxx Xxx xxx Xxxxxxxxx, xxx xxx Xxxxxxxxxx xxx xxxx Xxxxxxxxx xxx Xxxxxxx. Xxxxxxxxx xxxxxxxxxxxx xx xxxxx Xxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxx. Xxx Xxxxxxxxx xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx x.xxx XXX, xxxx xxx Xxxxxx xxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx.
- Xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx Xxxxx: Xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx, xx xxxxx Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxxx. Xxxxxxxxxxx xxxxxxxx xx xxxxxx Xxxxxxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxxx xxxxx, xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxx xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx.
XXXXXXX: Xxxx xxx XX Xxxxxxxxxxx xxx xx Xxxxx xxx Xxxxxxxxxxxx XX xxxxxxxxx xXxxxxx xxx xx.xx.xxxx, xx X xxxxxxx Xx. Xxx XXX xxx xxx Xxxxx, xx xxx xxxxxxxxxx Xxxxxx xx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx, xx xxxxxx Xxxxxx xxx x.x.xxxx xXX X xxxxx, XXxXx xxxx XX X. xxx xxxxxxxxxx xxxxx xxxxxxxx.xxxxxx