Behinderte Kinder: Welche Steuervergünstigungen in Betracht kommen

Xxxxxxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxx Xxxxxxxxx

• Xxxxxxxxxx Xxxxxx: Xxxx xxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx
• Xxxxxxxxxxx: Xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx

1. Kindergeld und steuerliche Freibeträge

Xxxxxxxxxx Xxxxxx xxxx xxxxx xxx xx. Xxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxx xxx Xxxxxxxxxxx "xxxxxxxxxxxx xxxx, xxxx xxxxxx xx xxxxxxxxxxx". Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xxxxxxxxxxx xxxx. Xxx Xxxxxx xxxxxxxx Xxx xxxx xxxxxxxxxx Xxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

Xxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxx xxx "xxxxxxxxxxxx, xxxx xxxxxx xx xxxxxxxxxxx", xxxx xx xxxxx xxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxxxx.

Xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxx xxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx. xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxx Xxxxxxx xxx XXXxXxxxxxxxxx. Xxxx xxxx: Xxxxxxxxxx Xxxxxx: Xxxx xxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx.

Xxxxxxxx:xxxxxx

• Xxxxxxxx xxxxx xx xxxxxxxxxx Xxxxx xxxxx xxx XxxxxxxXxxxx xx xxxxxx. Xxxx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxx xxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxxx xxxxxxxxx xx xxx XXX xxxxxxx, xxx. Xxxxxxxxxxx xxxx xxx x Xxx. x XXXXx xx xx Xxx. x Xxxx x XXxXx.
• Xxxxxxxx xxxxxxxx xxxx xxxxxx, xxx xxxxx xxxx, xxxxx xxxxxxxxxx Xxxxxxxxxxx: Xxxxxx xxxxxxxx xxxxxx Xxx xxx XXX xxxx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxx.
• Xxxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx" xxxx xx Xxxx xxxx xxxx xxxxx Xxxx xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxx xxx XXX xxxxxxx xxx xx Xxx. x Xxxx x xxx x XXxX xxx xxxxxxxxx Xxx.xxxxxxx XXXXx.

Xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxx Xxxx xxxxx, xx xxxx Xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx XXXxXxxxxxxxxx xxxxxx xxx xxx xxx xxxxxxxxx Xxxxxxxxxx. Xxxx xx xxxxxx xxx. Xxxxxxxxxxxxxxxxxx xxxxxxxx Xxx xx Xxxxxxx

x Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx.

a) Abzweigung des Kindergeldes an das Sozialamt

Xxx xxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxx xxxxxxxxxxxxxx xx xxxxx Xxxx xxxxxxxxxxxxx, xxxxxxxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxx xXxxxxxxxxxxxxxxxxxx xxxx xxxx xx XXX XXXx. Xx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xx Xxx. x XXX XXXx. Xx xxxxxx Xxxx xxxxx xx xxxxxxx xxx, xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx, xxx Xxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxx. Xxxx xxxxx xxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx xxxxx xxx Xxxxxx xxx

Xxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xx xxx Xxxxxxxxx xxx. xx xxx Xxxxxx xxxxxxxxx xxxx, xxx xxx Xxxx Xxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxx xx XXxXx. Xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xx.X. Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxx xx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xx Xxx. x XXX XXXx.

XXXX: Xx xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxx xxxx xxx Xxxx xxxxxxxxxxx xxxx, xxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxx xx, xx xxx xx xxxxxxx Xxxxx xxxxx x xxx Xxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx x Xxxxxxxxxxxx xxxx xxx Xxxx xxxxxxxxxx xxxx. Xxxxx xxxxxxx xxxx xxxxx xxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxx, xxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxx xxxxxxxxxxxxxxx xxxxxx xXX XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx.

XXXXXXXXX: Xxxxx xxxx xxx Xxxxxx xxxx xxx xxxxxxxxxx xxxxxxxxxxxx Xxxx Xxxxxxxxxxxx xxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxxxx xxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxx. Xxxx xxx Xxxxxxxxxxxx xxxxxxxx, xxx xxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxx xxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxx xx Xxxxxxxx xxx Xxxxxx xxx xxxxxxx xxx Xxxxxxxxx "Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx" xxxx xx xx xx. XXX XXX, xxx xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxx xx Xxxxxxxx, xxxx xxx Xxxxxx xxx xxx xxxxxxxx Xxxxxxxxx xxxxx, x. X. Xxxxxxxxxxxxxxxx XX. Xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxx xxx Xxxxxxxxx xxxxxxxxxxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxx, x.x. xxxxxx xx xxx Xxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxxxxxx xxx Xxxxx XXxXxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxxxxxx xx xxxxxxxx xxx Xxxxx, xxxx xxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx, xx xx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx XX xxxxxxxxxxx xxxxx. Xxx Xxxxxxxxxx xxxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx xx Xxx. x Xxxx x XXxXx xxx xx xxxx, xxx Xxxxxxxxxx xx xxx Xxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx, xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxx xxx XXX XX xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxx, xxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxx, xxx Xxxxxxxxxx xx xxxxxx Xxxxx xx xxx Xxxxxxxxx, xxx xxx Xxxxxxxxx xxxx xxx xxxxxxxxxx Xxxx xxxxxx, xxxxxxxxxxx.

Xxx Xxxxx, xx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxx xxxxx, xxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xxxx xxx xxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxxx xxx Xxxxxx, xxxx xx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxx xxxxxx. Xxxxxxxx xxxxxx xxx Xxxxxx xxx xxxxxxxxxxx, xxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx, xxx xxx xxxxxxxx Xxxxxxxxxxxxxx "xxxxxxxxxxxxxxxxxx" xxxx. Xxxx xx xxxxxxx xxxxxxx xx xxxx xxx Xxxxxxxxxxxxxx x xxx xxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx x xxxxx xxxxxx!

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx, xxxx xxxxxxxxx xxxxxxxxxxxx xxxx, xx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx.

• Xxx Xxxx: Xxx Xxxx xxx Xxxxxxxxx xxxx xx xxxxx Xxxxxxxx xxxx xxxxxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxx xxxxx xxxx xxx Xxxxxxxxxx, xxx xxxxxxxxxx xxxx Xxxxxx xxxxx xx xxxxxx Xxxxx xxxxxxxxxx xxxxx. Xxxxxxxx xxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxx xxxxxx xxxx xxx Xxxxxx. Xxx xxxx xxx, xxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxx xxx xxx XXX xxxx xxx Xxxxxxxxx xxx Xxxxxx. Xxx xxxx xxxxx xxxxxxx xxxxxx xxx, xxxx xxx xx xxxxx Xxxxxxx xxx Xxxxxx xxxx xxxxx Xxxx xxxxxxxx. Xxxxxxxxx xxx Xxxxx xxxxxxx xxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxx, xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx, xx xxx xxx xxx Xxxxxxxxxxxx xxxxx Xxxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx xxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx XXX xxx xxx Xxxxxxxx xxxxx.
• Xxxxxxxxxxx: Xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxxxxxx, xx xxx xx xxxxxxx Xxxxx xxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxx xxx Xxxx xxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx Xxxxxxxxx xxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxx xx xxxxxxxxxxxxxxxx, xxxxxx xxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxx xxxx xxx xxx Xxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxx Xxxxxx xxx xxx Xxxx xxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx.
• Xx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xx xxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxx xxxxxxxxxx xx xxxx xxx xxx Xxxxxxxxxx, xxx xxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx. Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxx, xxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxxx xxx. Xx Xxxxxx xxxxxx xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxx xxxxxxxxxxx, xx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxx xxxxxxxxxxxxxxx xxx, xxx xxxx Xxxx xxx Xxxxx xxx Xxxx, xxx xxx Xxxxxxxx xxxxxxxxx, xxxxxxxxxxx xxxx.
• Xx Xxxxxxxxxxx xxxxxxxx xxxx xxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxx xxx, xxxx xxx Xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxx xxx xx xxxxx Xxxxxxx xxxx xxx Xxxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxx xxxx xxx xxxxxxx Xxxxxx xxx Xxxxxx xx xxxxx Xxxxxxxx xxxxx xxxx Xxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxx.

b) Erst im Erwachsenenalter entdeckter Gendefekt

Xxxxxx xxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxx x xxx xxxxxxxx x xxxx Xxxxxxxxxxxxxxxx, xxxx xxxxx xxx xx. Xxxxxxxxxx xxxxxx, xxxx xxxxxx xxxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxx, xxxx xxxxxx xx xxxxxxxxxxx. Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxxxxxxxxxx xxx. Xxxxxxx xxxx xxxx Xxxxxxxxxxxx xxx xx Xxxxxx.

XXXXXXX xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxx xxxxxxxx, xx xxx xxx Xxxxxxxxx xxx Xxxxxx xxxx xxxx xxxxx, xxx xxxxxx xxxx xxx xx. xxx. xx. Xxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxx. Xxxx Xxxxxx: Xxx Xxxxxxxxx xxxxxx xxx xxxx xxxx xxxxxx Xxxxxxxxxxx xxx, xxx xxxx xx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxx, xxxx xxx Xxxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxx, xxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx Xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxx xxxxxxx xx xxxxxx Xxxxxxxx xx xxxxxxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XXX X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxx xxx Xxxxx xxxxx xx Xxxxxx xxxx xxxxxxxxx Xxxxxxx, xxx xx xxxxx Xxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxx Xxxxxxxxxx Xxxxxxxxxx Xxxxxxxx xxxxxx. Xxxxx xxxxxx Xxxxxxxx xx Xxxxx xxx xx. xx Xxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxx xxxxxxx. Xxx Xxxxxxxx xxxxxxxx xxxx xxxx. Xx xxx Xxxxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xx xxxxx xx Xxxx xxxx xxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxx xxx xx xxx xx Xxxx xxxx xxx xxx xxxxxxxxxxxx. Xxx Xxxxxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxxx xxxx xxx xxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xx Xxxxxxx xxxx xxxxxxx xxx xxxx Xxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxxxxxxxx xxxx, xxx xxxx xxxxx Xxxxxxx xx Xxxxxx xxxx Xxxxxxxxxx xx xxxxxxxxx. Xxxx xxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxx xxxxxx xx, xxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx xxxxxxx xxxx xxxxxxxxxxxxx xx. Xxxxxxxxxxxx xxxxxxxxxxx xxx. Xxx XXX xxx xxxxx Xxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxx, xxx Xxxxx xxxx xx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxx.
• Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx Xxxxxx xxxxxxxx xxx xxx Xxxxxxxx xx xxxxxxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxxxxx. Xxxxx xxxxxxxxxxx xxx xx xxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx. xxx. xx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxxx xxxxx, xxxx xxxx xxxxx xxxxxxxxxxx xxx. Xxx XXX xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx. Xxxxxx xxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxx, xx xxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxx xxxxxxxx xxxxx.

XXXXXXXXX:xxxxxx Xxxx xxxx xxx Xxxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xxxxxxxxxxx xxxx xxxx, xx Xxxxxxxxxx xx xxxxxxxx. Xxx xxxxxx xxxx xxxxx, xxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xxxxxxxxxx xxxx xxxx. Xx xxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxx xx xxxxxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxxxxx xxxxxx, xxxx xxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxx. Xx xxxxxx xxx xxxx xx xxx Xxxx xxx XxxxxXxxxxxx, xxx xx xxxxxx Xxxxxx xxxxx xxxxxxxxx Xxxxxx xxxxxxxxx xxxx, xxxx xxxx xxx xx Xxxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxx xxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx xxxx XX X. xxxx.

c) Volljähriges Kind mit Asperger-Syndrom

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxxx xxx XxxxxxxxxXxxxxxx xxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxxx xxxx, xxxx xxx Xxxx xxxxxxxxxxxx xxx, xxxx xxxxxx xx xxxxxxxxxxx xXxxxxx xxx xx.xx.xxxx, x X xxxxxxx.

• Xxx Xxxx: Xxx Xxxx xxx Xxxxxxxxx xxxxx xxxx xxxxxxx. Xx Xxxxx xxxx xxxxx xxx xxx Xxxx xxx XxxxxxxxxXxxxxxx xxxxxxxxxxxxxx. Xxxxxxxxxxx xxxxxx xxx Xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxx xx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx, xxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx, xxx xx xxxxxxx xxxx xxxxxx Xxxx xxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxx xxx. Xxx Xxxx xxx Xxxxxxxxx xxx xxxx xxxx xxxxxx Xxxxxx xxxxxxxxx. Xxxxx xxxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxx, xxxx xxxxxx xx xxxxxxxxxxx. Xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxxxx Xxxxxx.
• Xxxxxxxxxxx: Xxx xxxxxxxxxxx Xxxx xxx xxxxxxxxxxxx, xxxx xxxxxx xx xxxxxxxxxxx, xxxx xx xxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxx xxxx xxxx xx x.xxx XXXx xxxxx xxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxx xxx xx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx Xxxx xxx Xxxxxxxxxxx xxxxx: xxx xxxxx xxx Xxxxxxxx, xxxx xx xxxxx x xxxxx xxxxxxxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx. Xxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxx xxxxxx Xxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx.

2. Behinderten-Pauschbetrag

Xxxx xxxxxxxxxx Xxxxxx xxxxx x xxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxx x Xxxxxxxx xxx xxx XxxxxxxxxxxxXxxxxxxxxxxx, xxxxxx Xxxxx xxxx xxxx xxx Xxxx xxx Xxxxxxxxxxx xxxxxxx. Xxxxx xxx Xxxx xxxxx xxxx xxxxxx Xxxxxxxx xxxxx, xxxxxxx xxx Xxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxx Xxxxxx xxx xxxx xxxxxxxxxxx xxxxxx, x.x. xxxxxx xx Xxxxxxxx xxxxxx xxx xxx Xxx. x XXxXx.

Xxx XxxxxxxxxxxxXxxxxxxxxxxxxx xxxx xxx xxx "XxxxxxxxxxxxXxxxxxxxxxxxxxxxxxx" xx xxx x.x.xxxx xxxxxxxxxx xxxxxx. Xxxxxxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxx xXxXx xx xxx Xxxxxxxxxxx xxxxxxxxxxx, x.x. xxxx Xxxxxxxxxxx xxxxxxx xx xxxxx XxX xxx xx xxxxxxxxxxxx xxx xx xxxx Xxxxxxxxx xxx xx xxxxx Xxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxx xxx xxx Xxx. x Xxxx x XXxXx.

XXXXXXXXX: Xxx XxxxxxxxxxxxXxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx. Xx xxxx xx xxxxxx Xxxxx xxxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxx xxxxxxxx xxxx xxxxxxxxx. Xxxx xxx XxX xxxxxxxx xxx Xxxxxx xxxxxxx xxxx xxxxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxx XxX xX xxx Xxx. x XXxXx. Xxxxxx xxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx, xxxx xxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx, xxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxx. Xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxx xxxx xx xxxxxx Xxxxxx xxxxxxxxxxxxxx xxx, xxxx xxxx xxxxxxxxx Xxxxxxxxx xxxx xxxxx xxxxxxxxxxx.

Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxxxx xxx, xxxx Xxx xxxx xxx Xxxx Xxxxxxxxxx xxxx xxxxx x xxxxxxxxx xxxxxx x Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxx xx Xxxxxxxx xxxxx.

Xxxx xxx Xxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxx Xxxxxx xx Xxxxxxxx xxxxxx, xxx xxx Xxxxx, xx xxx xxxx xxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxx, xxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxx, xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxx xx xx XXxX xxxxxxxx xxxxxxx.

Xxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxxx xxx Xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxx xx. Xx xxxx xxx "XxxxxxxxxXxxxxXxxxxxx": Xxxxxxxx Xxxxxxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xx xx XXxX xX xx.x Xxx. x XXxX xxxxx XXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx.

Xxxx Xxxxxxxxxx xx xxxx: Xxx xxxxxxx Xxxxxx xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxx. Xx xxxx xxxxx xxxx xxx "XxxxxxxxxXxxxxXxxxxxx", xxxxxxx xxx "Xxxxxxxxxx xxxxxXxxxxxx": Xxx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxx xxxxxxx xxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxx Xxxxxx xx Xxxxxxxx xxxxxx xxx xxxx xxxx xxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx. Xxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xX xxx Xxx. x XXxX xxxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx, XXxXx. xxxx XX X. xxxx.

Xxx xxxxxxxxx XxxxxxxxxxxxXxxxxxxxxxxx xxx Xxxxxxxxxxxxx x"X"x xxx Xxxxxxxxx x"Xx"x xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxx. Xxxxxxxxxxxx xxx xxx, xxxx xx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx "X" xxxx "Xx" xxxxxxxxxxx xxxx. Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx "X" xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx XXX xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxx xx Xxx. x XXxXXx.

XXXXXXXXX: Xxxx Xxxxxx, xxx xx xxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxx, xxxxx Xxx xxxxx xxxx Xxxxxxxx xxx xxx xxxxxxxxx XxxxxxxxxxxxXxxxxxxxxxxx, xxxx xxx XxX xxx Xxxxxx xxxxxxxxxx xx xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxx xxx xXXXxXxxxxxxxx xxx x.x.xxxx, XX xxxx X. xxxx.

XXXXXXXXX: Xxx "xxxxx" xxxx xxxxx xxx xxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxx xxxxx, xxxxxxx xxxx xxxxxxxxx, xxx xxx xxx xxxxxxxx Xxxx xxxx Xxxxxxxxxxx xxx xxxxx xxxx xxx xxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx: XxxxxxxxxxxxXxxxxxxxxxxx.

Übertragung bei Einzelveranlagung für Ehegatten ab 2013

Xxxxxxxx xxxxxxx xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxx xxxxx xxxxxxx. Xxxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxxxxxxx xxxx xx xxxx xxxxxxxx Xxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxxxx:

• Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx x xxxxxx xxx Xxxxxxxxxxxxxx x xxx Xxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxx. Xxxx xxx Xxxxxxxxx xxxxxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxxxxx xxxxxx. Xxxxxx xxxxxxx xxx "xxxxxxxxxxxxxxxxxx" Xxxxxx. Xxxxxx xxx xxxxxxx xxx xxx "xxxxxxxxxxx" Xxxxxx xxxxx xxxx xxxxxxxxxxxx. Xxx xxxxxx, xx xxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxx, xxx xxx Xxxxxxxxxxxx xxxxxxxx xxx. Xx xxx xxxxx xxxxxxxx, xxx Xxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xx xxxxxxxxx. Xxx Xxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxx Xxx xx xxx "Xxxxxx Xxxxxxxxx" xxx Xxxxxxxxxxxxxxxxxxxxxxxxx.
• Xxxx xxxxxxxxxxx Xxxxxxxx xxxx xx xxx xxx xxxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxxxxxx Xxxxxxxxxx xxx xx xxx Xxx. x Xxxx x XXxX xxx xxxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxxxx xxxxx xxxxxxxxxx. Xxx xxxxxxx xxxxxxxxxxx Xxxxxx xxx xx xxx "Xxxxxx Xxxx" xx Xxxxx xx xXxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxx xxxx Xxxxxxxx xx xxxx.

Übertragung bei getrennt lebenden oder nicht miteinander verheirateten Eltern

Xxx xxxxxxxxxxxx, xxxxxxxx xxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxxxxXxxxxxxxxxxx xxxxx Xxxxxx xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxxxx. Xxx xxxxxxx xxxx xxxxxxxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxxxxx xxx xxx Xxx. x Xxxx x xxx x XXxXx. Xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxx Xxx xxx xx "Xxxxxx Xxxx" xxx xxxxx xxxxx xxxxxxxxxxx Xxxxxx xxx.

Xxxx xxxx xxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxx xx xxxxxx Xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx xxxx, x X. xxxx xxx xxxxxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx xxxx xxxxxxxxx xx Xxxxxxx xxxx xxx xxx Xxx. x Xxxx x XXxXx. Xxxxxx Xxxxxx xxx xxxxxxxxxxxx xxx xxxxxx XxxxxxxxxxxxXxxxxxxxxxxxxx xxxxxxx Xxx xx xxx "Xxxxxx Xxxx".

XXXXXXXXX: Xxx xxxxxxxxxx Xxxxxxxxxx, xxx xxxx xxx Xxxxxxxxx xxxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxx, xxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxx Xxxxxx xx xxxxxx Xxxxx xx Xxxxxxxx xxxxxx. Xxxx xxxxxxxxxxxx xxx xxxxxx XxxxxxxxxxxxXxxxxxxxxxxxxx xxxxxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxxxx Xxxx xxx Xxxxxx xxxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx.

XXXXXXXXX: Xx xxx Xxxxxxxxxx xxxx xxxxx x xxx xxxx xxxx Xxxxxxxxxxxxx x xxxxxxxxxxxxxx xxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxx xxxx xxx xxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxx x xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xxx Xxx. x Xx. x XX. Xxxxxxxxxx xxx xxxxxx Xxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxx xxxxxx Xxxxxxxxxxx xxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx.

Übertragung für ein Kind im Ausland

Xxxx xxx xxxxxxxxxx Xxxx xxx Xxxxx xx Xxxxxxx xxx xxx xxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx Xxx xxx XxxxxxxxxxxxXxxxxxxxxxxx Xxxxx Xxxxxx xxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxx xxxxxx xX xxx Xxx. x XXxXx:

• Xxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx XXxxXXXxXxxxxxx,
• Xxx Xxxx xxxx xx xxxxx XXxxXXXxXxxxx,
• Xxx Xxxx xxx xxxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxxx xx xxx Xxxxxx xxxxxxxxx: x.xxx XXX, xx Xxxxx xxxx: x.xxx XXX, xx Xxxxx xxxx: x.xxx XXX xxx xx Xxxxx xxxx: x.xxx XXX.
  Xxx. xxxx xxxxx Xxxxxxxx xxxxxxxxxxxx xxxxxxxxxXxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxx.

Xxx xxxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxxxx xxxxx xxxx xx Xxxxxxxx, xxxx Xxx Xxxxx Xxxxxxxx xx Xxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxx, Xxxx Xxxxxxx xxxx xx Xxxxxxx xxxx xXxxxxxxxxxxx xxxx xx x Xxx. x XXxXx. Xxx Xxxxxxxx xxxx xxxxxxxxx, xxxx Xxx Xxxxx Xxxxxxxx xx Xxxxxxx xxxxx, Xxxx Xxxxxxxxxx xxx xxxxxxxxx Xxxx xx Xxxxxxxxxxx xxxxxxxx xxx xxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXxxxxxxxxxxx xxxx xx x Xxx. x XXxXx.

XXXXXXX: Xxxx xxx xxxxxxxxxx Xxxx xxxxxxxxxx xx xxxxx XxxxxxXXx xxxx XXXxXxxxx, x.X. xx xxx Xxxxxxx, xxx xxx xx Xxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxx, xxx xxx xxxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxx xX xxx XXxX "xxxxxxxxxxxx..."x. Xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx xxxxxx Xxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxxx:

Xxx xx xxxxx XXxxXXXxXxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Xxxx xxx. xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xx xxxxxxxxxxx Xxxxxxxxx xxxx xx x Xxx. x XxxxxX xxxxxx XXX XXx xxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx, xxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxx, xxx Xxxxxxxx xxxxx. Xxxx xxxxx Xxxx xxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx x XxxxXxXxX x xxx xx. Xxx xxxx xXXXx X X. xxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxx xx Xxxxxxx.

3. Pflege-Pauschbetrag

Xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxx xxxxx Xxxxx xxx XxxxxxxXxxxxxxxxxxx xx xxx xxx Xxx. x XXxXx.

Xxx xxxx xxxx: Xxx Xxxxxxxxxxxx xxxx xxxxxxxxxXxxxxxxXxxxxxxxxxxxxxxxxxxxx xxx XXX xx Xxxxxxxx xxxxxx. 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 xxxxxxx Xxx xxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxx XxxxxxxXxxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxx xx, xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxx xxx Xxxx xX xxx Xxx. x XXxXx XX Xxxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.

Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxx xxx xxx Xxxxxx xxx xxxxxxxxx XxxxxxxXxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxx xxxxx Xxxxxxxxxxxx xx Xxxxx.

Xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxx "X" xxxx xxx Xxxxxxxxxxx XXX xxx XxxxxxxXxxxxxxxxxxx xxx xxxx, xxxx Xxx xxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxx xxxxxxxxx. Xxx xxxx xxxxx Xxxxxx xxxxx xxxxxxx: Xxxx xxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxx xxxxxxxxxxxx xxxx xxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxx xxxxxxxx, xxxxxxx xxx xxx XxxxxxxXxxxxxxxxxxx xxxx xxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx xxxxxx xxxxxxxxxx Xxxxxxx xxx xxxxx Xxxxxxx: Xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xx.xx.xxxx xxxxx xxxxxxxx, xxxx xxx xxx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx xxxx xxx "Xxxxxxxxx" xx xxxxxx xxx. Xxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxx xxx xxx Xxx. x Xxxx x XXxXx. Xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxx xx xxxx xxx xxxxx xx xxxxx xxxxxxxxx Xxxxxxx, xx xxxxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx xxxx xxx xx Xxx. xxx XXxXx.

Unterbringung in einem Tagesheim oder Kurzzeitpflegeheim

Xxx xxx xxxxxxxxxxxxxxxxx Xxxx xxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxx xx xxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxx Xxx xxx Xxxxxx xxxxxx xxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XxxxxxxXxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx Xxx xxxx xx xx XXxX xxxxxxxx, xxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxx xXxxxxxx, XXxXxXxxxxxxxx xxxx, xx xxx Xx. xxx.

XXXXXXXXX: Xxx XxxxxxxXxxxxxxxxxxx xxxxx Xxxxx xxxx xxxx xx, xxxx xxx xxxxxxxxxxxxxxxxx Xxxx xxxxxxxxxxx xx xxxxx Xxxx xxxxxxxxxxxxx xxx xxx Xxx xxx Xxxx xx xxx Xxxxxxxxxxx xx xxxx xxxx Xxxxx xxxxx. xxxxxxxxx: Xxx Xxxxxxxxxx xxxx xxxxx xxx XxxxxxxXxxxxxxxxxxx xx xxxxxx Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxxxxxxx. Xxx Xxxxxxxxx xxxxxxx xxxxxx xxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx XX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx XXX Xxxxxxxxx xxx xx.x.xxxx, X xxxx XxxxxXx xxxxxxx, XXX xxx.

Kleinkinder

Xxxxxxxxxxx xxxx xxxxx xxxxx Xxxxxx xxxxx "xxxxxxx" xxx "xxxxxxxxxxxxxxxx". Xxx xxxx xxx xxxx Xxxxx xxxx xxx Xxxxxxxxx, Xxxxx xxx XxxxxxxXxxxxxxxxxxx xx xxxxxxxxx. Xxx XxxxxxxXxxxxxxxxxxx xxxxxxx Xxx xxxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxx, "xxxx xxxxxxx xxxxx Xxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxx xxx xxxxx Xxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

4. Kinderbetreuungskosten

Xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxx xx xxxxxxxxxx Xxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxx xxx xxxx xxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxx xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxx xxx xx Xxx. x Xx. x XXxXx. Xxxxxxx xxxx:

• Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx, xxx xxxx xxx xxxx Xxxxxxx xxx Xxxxxxxxxxxx, xxxxxxxxxx x.xxx XXX xx Xxxx. Xxx Xxxxxxx xxx Xxxxxx xxxxxxx xxxx xxxxx xxxxxx xxxxxxxx xxxxxx.
• Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxx, xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xx. Xxxxxxxxxx xxxx xxxxx xxxxxxxxx xxx.
• Xxxxxxxx xxxxxxxxxx xxxx xxx Xxxxx xxxxxxxx, xxxx xxx Xxxx xxxxxxxxx xxx, xxxxx Xxxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xxxxxxxxxxx xxx xxx xxx Xxxx xxxxxxxxxxxx xxx, xxxx xxxxxx xx xxxxxxxxxxx.
• XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxxx Xxxxxxxx xxxx xxxxx Xxxxxxx xxxxxxxxxxx xxxxxx.
• Xxx xxxxxxx xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxx xxx xxxx!
• Xxxxx xxxxxxxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxx.

XXXXXXXXX: Xxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxxxxx xx xxxx xx xxxxx Xxxxxxxxxxxx, xxx xxxxx xxxxxxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx xxx xxxxxx Xxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxxxxxxx xxxxxx xxxx xxxx Xxxxxxxx xxxxxxxxx, xxx xxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.

Xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxx xx x xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxx xx xxx XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxx .

5. Ausbildungsfreibetrag

Xxxx xxxx xxx xxxxxxxxxxx Xxxx xxxxxxx Xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx, xxx xxxx xxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxx xxx. XxxxxxxXxxxxxxxxxxx.

Xxx xxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx: "Xxx xxxxxxxxxxxxxxxxx Xxxx xxxxxxxx xxxx xxxx xxxx xx Xxxxxxxxxxxxxxxx, xxxx xx xxxxx xxxxxxxx Xxxxxxxxxx xxx xxxx x xxxx xxxx xxxxxxxx x Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxx. Xxxxxxx xxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxx xxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx" xX xxx Xxx. x XXxX xxxxx XX xx.x.x, XXxXx. xxxx X X. xxxx.

XXXXXXXXX: Xxxx xxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxx xxxxx xxx xx. Xxxxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx xx. Xxxxxxxxxx xxxxxxxxxx, xxxxx Xxxxx xxxx xxxxx Xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxx.

6. Kosten für die Unterbringung in einem Behinderten- oder Pflegeheim

a) Vollstationäre Unterbringung in einem Heim

Xxx xxx xxxxxxxxxx Xxxx xxxxxxxxxxxxxx xx xxxxx Xxxx xxxxxxxxxxxxx, xxxxxxx Xxx xxx xxx Xxxxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxx, xxxxx xxx Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxx xX xx.x Xxx. x XXxX xxxxx.

XXXXXXXXX: Xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxx xxx xxx Xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx, xxxxxxx xxxx xxx Xxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx xxxxxxxxx XXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxxx.

Xxx xxxxxxxxx Xxxxx xxx, xx Xxx xx xxxxxx Xxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxx Xxxxxx xxx xxxx xxxxxxxxxxx xxx xx Xxxxxxxx xxxxxx xxxxxxx.

Xxxxxxxxxxxxxx xxxx xxxx: Xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx. xxx Xxxxxxxxxx xxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxx xxxxxx, xxxxxx xxxx xxx xxxxxxxxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxx xx xxx Xxx. x XXxX xx Xxxxxxxx xxxxxxxx xxxx xX xx.x Xxx. x XXxXx. Xxxxx xxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx. XXXX: Xxx Xxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxx xxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxx Xxxxxx xx Xxxxxxxx xxxxxx xxxxxxx xxx xxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx. Xxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxx xX xxx Xxx. x XXxXx.

Xxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx:

• Xxxxxxxxxx.
• Xxxxxxxxxxxx xxxx Xxxxxxx xXxxx xxx Xxxxxxxxxxx, xx xxx xxxxxxxxxx Xxxx xxxxxxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xx xxxxxxxx xxx. xx xxxxxxx. Xxx Xxxxxxxx xxxxxx xx xxx, xxxx xxx Xxxx xxxx xxx xxxxxxxxxxx Xxxx xxxxxxxxxx, xxxx xxx Xxxx xxx xxxxxxxxx Xxxxxx, Xxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxx.
• Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx: Xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxx Xxxxxx xxxxxxxxxxx, xxxx xxxxxx xxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxx xxxx xxxx xxxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx xxxxxx Xxxxxx.
• xxxxxxxxxxxxxxxxxxxx xx Xxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxxxx, xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx.
• Xxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx, x.X. Xxxxxxxx xxxx Xxxxxxxxxxx, xxxxx xxxx xxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxx xxx Xxxxxx, xx Xxxxxxx xxx xxxxxxxxxxx Xxxxxx xx xxxxxxxxxxxx xxxx xx xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxx xxxxxxx xxxxxx, xxxxxxx Xxx xxxx xxxxxxxxx xxx xxx Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxxxxx.
• Xxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxx xxx Xxxxxx, xx Xxxxxxx xxx xxxxxxxxxxx Xxxxxx xx xxxxxxxxxxxx xxx xx xxxxxxxxxxx.

XXXXXXXXX: Xxxxx Xxx xxx Xxxx xx xxx Xxxxxxxxxxx xx xxxx xxxx Xxxxx xxxxx, xxxxxxx Xxx xxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxx xxx xxx XXX xxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx XX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.

Xxxxx xxxxxxxxx xxxxxx xxxxxxxx Xxxxxxxxxxxx:

• Xxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxx, xxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx.
• Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxx xxxxxxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxx Xxxxxx.
• Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxx xxxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx xxxxxx Xxxxxx, xxxx Xxxxxxxxx xxx Xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xx.X. Xxxxxxxx, Xxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxx, xxxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxx.
• Xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxx, Xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXXXX: Xxxxx Xxx xxxxxx xxxxxxxxxx xxxxxxx, xxxx xxx Xxxx xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx, xxxxxxx Xxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx Xxx xxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxxxxxxx Xxx xxxx Xxxxx xx. xxxxxx Xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxx .

b) Vorübergehende Unterbringung in einem Tagesheim oder Kurzzeitpflegeheim

Xxx xxx xxxxxxxxxxxxxxxxx Xxxx xxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxx xx xxxxx Xxxxxxxxx xxxx XxxxxxxxxXxxxxxxxxx xxxxxxxxxxxxx, xxxxxxx Xxx xxx Xxxxxx xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx Xxx xxxx xx xx XXxX xxxxxxxx, xxxxx xxx Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxx.

XXXXXXXXX: Xxxxxxxxxxx xxxxx Xxxxx xxx XxxxxxxXxxxxxxxxxxx xxx xxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx, xxx Xxx xxxx xxx Xxxx xx Xxxxxxxx xxxxxx xxxxxxx, xx xXxxxxxx, XXxXxXxxxxxxxx xxxx, xx xxx Xx. xxx.

c) Ablösezahlungen anstatt laufender Heimkosten

Xx xxxx Xxxxxx xx xxxxxxxxxxxxxxxxx Xxxxx, xxx xxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxx xx xxxxx Xxxxxxxxxx xxxx xx Xxxxxxxxx xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxx xxxxxxxxxx xxxxxx. Xx xxx xxxxxxx, xxxx xxx xxx xxx Xxxxxxxxxx xxxxxxxxxxx, xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xx xxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxx, xxx Xxxx xxxxxxxxxxxxxxx xx xxxxxxx.

Xxxxx Xxxxxxxxx xxx Xxxxxx xxxx xxxx xxx Xxxxxx xxxxxx xxxxx xxxxxxxxx: Xx Xxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxx Xxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxxxx xxxxxxxx xx xxxxxx Xxxx xxxxx xxxxxxxxxxxxx, xxxxxxx xxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxxxxx xxx Xxxx xxx Xxxxxxxx xxx Xxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxx xxxxxxx, xxxx Xxx xxxx "xxxxxxxxx"x, xxx x.X. xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxx xx xxxxxxxxxxxx Xxxx xx xxxxxx Xxxxx x xxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx x xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx.

7. Kosten für die Pflege zu Hause

Xxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xx Xxxxx Xxxxxxxx xxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxx xx xxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxx.

Xxxxxx xxx xxxxxxx xxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxx. Xx xxxxxx xxx, xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx, x.x. xxx xxxxxxxxxxxxx Xxxxxx xx Xxxxxxxx xXxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx.

• Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx. Xxxx xxxx xxxx xxx Xxxxxxxx xx xxxxx Xxxxxxxxx xxxx Xxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.
• 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 xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.

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. 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.
• 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.

Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xxx xxxxxxxxxxxxxx, "xxxxxx" xxx Xxxxxx 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. xxx, Xx. xx xx.x.

Xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxx xxxx, xxxxxx xxx xxxx xxxx xxx xx xxxxxxxxxxxx Xxxxx xxxxxxxxx, xxxx xxxxx xxxxx xxxx xxx Xxxxxxxxxxxx x xxx xxxxxxxxx Xxxxxxxxx x xxxxx xxxxxxxxxxxxxx xxx. Xxxx xxxxx xxxxxx Xxxxxx xxx xxxx xx xxx XXxX xxxxxxxxxxx.

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. xxx, Xx. xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx.

8. Kosten für den Besuch einer Privatschule

Xxx Xxx Xxxx xxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxx xx Xxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxx xXxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxx xx xxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx, xx xxxxxxx Xxx xxx Xxxxxxxxx xxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx x xxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx x xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xx xx XXxX xxxxxxxx xX xx.x Xxx. x XXxXx.

Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx, xxxx

• xxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxx xxxx xxxxx xx xxxxxxxxxx Xxxxx xxxxxxxxxx xxx xxx
• Xxx xxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxx XxxxxxxXxxxxxxxxxxxxx xxxx xxx xxx xxx xxxxxxxxxx Xxxxxx xXxxxxxxxxxxxx xxxxxxxx, xx xxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxx xxxx.xxxxxx

Xxxx xx xxxxxxx Xxxxxxx xxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx, xxxx xxx xxxxxx xxxxx xxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx. Xx Xxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxx xxxxxxxx. Xxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx:

• Xxx Xxxx, xxx xx Xxxxxx xxxxxxxx xxx, xxx xxxxxxxxxxxxxx xx xxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xx xxxxxx Xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
• Xxx Xxxx, xxx xx Xxxxxxxxxxx xxxxxx, xxx xx xxxxx Xxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
• Xxx Xxxx xxx xxxxx xxxxxx Xxxxxxxxxxx xx xxxxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxx. Xxxx xxxx xx xxxxxxxxxxxxxxxx xxxxxxx xXX XxxxxxxxxxXxxxx xxx xx.xx.xxxx, x X xxxxxxxx.

XXXXXXXXX: Xxxxxxxxx xxxx xxxxx xxx xxx Xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxx.

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

9. Fahrtkosten für Privatfahrten

Xxxxxxxxxxx xxxx xxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xxx xxxx xxxx xxxx, xxxx xxx Xxxxxx xxxxx xxxx Xxxxxxxxxxx xxxxxx, xxxxxxx xxx Xxxxx xxx xxx Xxxxxx xxxxxxxxx xxx Xxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxx Xxxxxx xx Xxxxxxxx xxxxxx. Xxx xxxxxxx xxxxxxxxxx xxx xxxxxx Xxxxxxx xxxxxxx xxxxxx, xx xxxxx xxx xxxxxxxxxx Xxxx xxxxxxxxxxxx xxx.

Xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxx xxxxxx xxxxxxx XXXxXxxxxxxx xxxxxxxxxxxxxxxX xx.x XXxX "Xxxxxxxxxxx"x, xxxx xxxx xxxx xxxx xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx xx xx XXxX xxxxxxxxxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

Xxxxxxx: Xxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx Xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx xx xxxx xxx xxxxxxxxxx xx xxx xxx Xxxxxxxxxxx "Xxxx xxxxx Xxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx XXX. Xxxxx xxx Xxxxxxxxxxx "xXxxx, "Xxxxx, "XXxxxx xxx x xxxx xxx Xxxxxxxxxxx "Xxxx xxxxxxxxxxxx xxxx xxxxx xxx Xxxxx Xxxx xxx Xxxxxxxxxx x xxxx x xxx, xxxxxxx Xxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX. Xxxxxxxx xxxxxx xxxx xxxxx xxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxx xxxx Xxxx xxxxxxx Xxxxxxxxxxx, xxx Xxxxx xxxxxxxx xxx Xxxxxxxxxxx Xxxxx Xxxxxx xxxxxxxxxx xxxx.

Xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xxx Xxxxxxxxx xxxx xxx xxx Xxxxxx xxx. Xxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxx xxxxx. Xxxxxxxxxx Xxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxx xx xxx "Xxxxxx Xxxx" xxx Xxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx xxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx.

xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxx xxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx.

Xxx xxxxxxxxxxx Xxxxxx xxxxxx Xxxxxx xxxx xxx Xxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxxxx xxxx Xxxxxxx xxx Xxxx.

10. Fahrtkosten für berufliche Fahrten

Xxxxxx Xxx Xxx Xxxx xx Xxxxx Xxxxxxxx xxxxxxxx xx xxxxxx Xxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxx, xxxx Xxx Xxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxx xxxxxxx xxxxxx, xxxx xxx xxxxxx xxxxx xx Xxxxxxxxxxxx xxx Xxxxx Xxxxxxxxxxx.

XXXXXXXXX: Xxxxx xxx Xxxx xxxxx Xxxx xxx Xxxxxxxxxxx xXxXx xxx xxxxxxxxxx xx xxxx xxxxx XxX xxx xxxxxxxxxx xx xxx xxxxxxxxxxx xxx Xxxxxxxxxxx "X" xxxx "xX" xxx, xxxx: Xxx Xxxxxxx xxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxx XxxXxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxx xxxxxx xxx Xxxxxxxx xxx xxx x Xxx. x XXxXx.

Xxxxx xxx Xxxx xxxxxx xxx Xxxxxxxx xxxxxxx xxx Xxx xx xxxxxxxx xxx xxxxxx Xxxxx xxx Xxxxxx xxxxxx xxx xxxx xxxxxx xxxxxxx, xxxx xxxx xxx Xxxxxxxxxxx xXxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx, xxxx xxxxxxxx xxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx XxxXxxxxxxxxx. Xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxx xxx, xxxx xxx Xxxx xxxxx xxxxxx Xxxxxxxxxxx xxxxx xxxxxx xxxxxx xxxx xxxx xxxxxx Xxxxxxxxxxxxx xxxxxxx xX x.xx Xxx. x XXxXx XXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx xxx Xxxxxx: Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx .

11. Kosten für den Erwerb des Führerscheins

Xxx Xxxxxxxx, xxx xx xxxx xxx xxxxxxxxxxxxx xxxx, xxxx xxx xxxx xxxxxxxxxx xxx Xxxxxx xxx xxx xxxxx Xxxxxxxx xxxxxxxxxxx xxxxxxx, xxxx xxxx xxx Xxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxxxxxxx. Xxx xxxx xxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxx xxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXX: Xxx XXX xxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx, xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xx xxx xxxxx xxxxxxx Xxxxxx xxx Xxxxxxxx xxxxxxxx, xxx xxxxxxxx xxxxx Xxxxxxxxxxx xxxxx xxxx xxxxx xxx Xxxxxxxxx xxxxx Xxx xxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx. Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxx xxxxxxxx. "Xxx xxxxxxxxx Xxxxxx xxxx xxxxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxx xxxxxxxx xxxxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxx Xxx xxx Xxxxxx xxxxxx Xxxxxx xxxx Xxx xxxxxxxxxxx Xxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxx xxxxxxxx. Xxxx Xxxxxxxxxx xxx XXX xxxx Xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx. Xxxxxx xxxxxxx xx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxx xxx Xxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxxxx xxx Xxxx xxxx Xxxxxxxxxx xx xxxxx xxxxxxxxxxxx Xxx, xxx xxxx xxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxx, xxxxxxx Xxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx.

12. Kosten für eine Reisebegleitung im Urlaub

Xxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxx xxxxxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxx, xxxxxx xx xxxx Xxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxx xx xxx Xxxxxxxxxx xxxx Xxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx Xxx xxxx xx xx XXxX xxxxxxxx. Xxxxx Xxxxxx xxxx xxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx X xx.x XXxX "Xxxxxxxxxxxxx"x.

XXXXXXXXX: Xxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxx xxx xxx XXX xx. Xxxxxxxxxxxxx xxxx xxxxxxxxx xxxxx xxxxxxxxx xxxx xxxxxx Xxxxxx xxxx, xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx xxxx, x.X. xxx Xxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxx xXXX Xxxxxxxxx xxx xx.x.xxxx, X xxxx XxxxxXx xx, XXX xxx.

Xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xx xxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxx xxx xxx Xxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxx, xxxxxxxx xxx Xxxxxxxxxxxx, xxxxxxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxx xxxx xxx xxxxxxxxxxxxx, xxxx xxx xxxxx xxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxx. Xxx xxxxxxxxxx xxxxx xxx XXX xx Xxxx xxxx xxxxx Xxxxxx xxx x.xxx XX xx xxx XXXx xxxxxxxxx. Xxx xxx xxx Xxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx Xxx xxxxxxxxxx. Xxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx "Xxx Xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx". Xxxxxxxxxxx xxxxxxx Xxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxx.

Kosten für Familienurlaube mit behinderten Kindern teilweise absetzbar?

Xxx xxxxxx xxxx xxx Xxxxx, xx xxxx Xxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxx. Xx xxxxx Xxxx xxxxx xxxx Xxxxxxx xxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxx, xxxx xxx xxxxxxx xx Xxxxxxx xxx XxX xxx xxx, xxx Xxxxxxxxxxx "X", "xX" xxx "X" xxxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxxx, Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxxx.

Xxxx xxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xx Xxxxxx xxx. Xxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxx, xxxx xxxxx xx xxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx. Xxxx xxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxxxxxxxxxx xxxx xxx xxx Xxxxxx, xxxx xxx xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxx, xxxx, xxx, xx xxx xxx xxx xxx Xxxxxx xxxxx Xxxxxx xxxxxxxxxx. Xxxx xxxxx xxxx xxxxx xxx Xxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxx xx Xxxxxxxxxxx, xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx Xxxxxxxxxxxxxxxxxx XX xxx xx.x.xxxx, XXX xxxx X. xxxxx.

13. Beitragsnachzahlungen zur Rentenversicherung

Xxx Xxxxx xxxxxx xxxx xxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxx xxxxxxxxxxxx xxx xx. Xxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xx xxx Xxxx xx Xxxxx xxxx xxxxxxxxxxxxxx Xxxxx xx xxxxxxxxxxxx.

Xxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx x xxxxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx x xxxxxxxxx. Xxxx xxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxxx xXX XxxxxxxxxxXxxxx xxx x.x.xxxx, XXX xxxx X. xxx.

14. Vergünstigungen bei der Kfz-Steuer

Xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xx x. X. xxxxxxxx:

• Xxx xxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xx, xxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx "X", "Xx" xxxx "xX" xxxxxxxxxx, xxxx xxx xxxxxxx, xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxxxxxxxxxx xxxxx xxxxx Xxxxxxxx Xxxxxxxx xxx "Xxxxxxxxx" xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xx Xxx. x XxxxxXxXx.
• Xxxx Xxxxxxxxxxxxxxxxxx xx xx x. X. xxxx xxxxxxxx, xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx xxxx xXxxxxxxxxxx "X"x xxxx xxxxxxxxx xxxx. Xxxxxxxx xxx XxxxXxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx xxx "Xxxxxxxxx" xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxx xx Xxx. x XxxxxXxXx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx, xxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xXxxXxx XxxxxxXxxxxxxxxxxx xxx x.x.xxxx, XXxX xxxx X. xxxxx:

Xxx Xxxxxxxx xxxx xxx xxx Xxxxx xxx Xxxxxx xxxxxxxxxx xxxx:
Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx x. xxx xx. Xxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxx xxx Xxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxx xxx Xxx xxx. Xx xxxxx xxx, xxxx xxx Xxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx.

XXXXXXX: Xxx xxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxx xxxxxxxxxx xxxxxx, xxxx xxx xxxxxx xxx xxx Xxxxx xxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxx xxx Xxxxxx xxxxxxxxxxxxx xxxxxx xxxx xxx xxxxxxx xxx xxx XxxxXxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxx Xxx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxx xxx xxxxxx Xxx xx Xxxxxxxxxxxx xxx Xxxxxxxx.

Xxx Xxxxxxxx xxxx xxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxx:
Xxx XxxxXxxxxxxxxxxxxxxxxxxx xxxxxxxxx x.x. xxxx, xxxx xxx Xxxxxxxx xxxxx xxxxxx Xxxxxxxx xx Xxxxxxx xxxxxxx xxxx, xxx xxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxx xxx xx Xxx. x Xxxx x XxxxxXxXx. Xxx "Xxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx" xxxxxx xx xxxxxx Xxxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx, xxxx xxxx xxxxxx Xxxxxxx xx Xxxxxxxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xx.X. Xxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx, Xxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxx xxx.x. Xxx Xxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx, xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx, xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxx.

XXXXXXX: Xx xxx xxxxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxx Xxxxxxxx xxx. Xxx Xxxxxxxxxxxxx xxxxxx xxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx, xxxxxxx x.X. xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxx xxx.