Heimunterbringung eines Angehörigen in ein Pflegeheim oder Altenheim

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1. Was Sie vorab wissen sollten

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Zahlungen für die Heimunterbringung der Schwiegereltern

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Einschränkungen beim Abzug als außergewöhnliche Belastungen

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2. Heimunterbringung wegen Pflegebedürftigkeit

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a) Heimkosten

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Die eigenen Einkünfte und Bezüge des Angehörigen betragen weniger als Unterhaltshöchstbetrag und Anrechnungsfreibetrag

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Die eigenen Einkünfte und Bezüge des Angehörigen betragen mehr als Unterhaltshöchstbetrag und Anrechnungsfreibetrag

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b) Unterhaltsleistungen

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c) Pflege-Pauschbetrag

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d) Fahrten mit dem Pflegebedürftigen

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e) Besuchsfahrten zum Angehörigen ins Pflegeheim

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f) Übernahme von Krankheitskosten

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3. Heimunterbringung wegen Behinderung

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4. Heimunterbringung wegen Krankheit

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• Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xx xxxxx Xxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxx xx xxxxx Xxxxxxxxxxxxxxx xxxx, xxxxxx xxx xxxxx xxxx xx xxx Xxxx xxx, xxxx xxxxxx xx xxxxxxxxx xxx xxxxx Xxxxxxxx xx xxxxxxx. Xxxxxxx xxx xxx xxx Xxxxxxx xxx Xxxxxx xx xxx Xxxxxxxxxx xxx. "Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxx xxx xxxxx xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxxxxxx xxxx" xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.
• Xxxx Xxxx xxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx x xx xxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxx. Xxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx xx xxxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxx xx xxx Xxxx, xxx Xxxxx xx xxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxx xx xxxxxxx. Xxxxx xxxxxxxxxxxx xxx, xxxx xxx Xxxx xxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx xxx, xxxx xxx Xxxx xxxxx Xxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx "X" xxxxxxxxx xxxxxxxx xXX Xxxxx xxx xx.x.xxxx, x X xxxxxxxx.
• Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxx Xxxxxxxx, xxx xxxx xxxxxxx, xxxx xxx Xxxxxxx xx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxx xx xxx Xxxx xxx, xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxx xx xxxxxx. Xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx, xxxx xx xxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxx. Xx xxx xxxxx xxxxxxxxxxxx, xxxx xxxxxxxxxx xxx Xxxxxxxxxxx X xxxxxxxxxxxx xxxxx. Xxxx xxxx xx x xx xxx Xxxxxxx x xxxxx Xxxxxxxxxxxxxxx xxxxxx, xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx "Xx" xxxx "X" xx xxxxxxxxx. Xxxxxx xxxx xxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxx xxx Xxxx xxxxx xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx Xxxxxxxx: XXX X xxxxxx.
• Xxxx Xxxx xxx xxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxx. Xxx xxx xxxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxx xx xxx Xxxx. Xxx Xxxx xxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx "x" xxxx xxxxx Xxxxxxxxxxx xxx xxxxx xx Xxxxxxx xxx Xxx xx Xxxxxxxx. Xxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxx xx Xxxxxxxxxxx "x" xxx xxxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx. Xxxxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxxxxxxxxxx xxxxx, xx xxx Xxxxx xx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxx xxx xxx xx xxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx. Xxxx Xxxxxxxxxx xxx XX Xxxxx xxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxx xx xxxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxx, XXxXx. xxxx XX X. xxxx XX Xxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxxx.
• Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx. Xxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxx. Xxxxxx Xxxxxx xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx X xxx. xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx "X" xxxx "Xx" xxxxxx xxxx xxxxxxxxxxx xxxx, xxx xxxx xxxx xxxxx xxxxxxxx xxxxxxxxxxxx. Xxxx xxxx xxxxxx Xxxxxxxxx xxxx xx xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx. Xxx Xxxxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx xxxxxxxx, xxxx xxxxx xxxx xxx xxxxxx Xxxxx xxxxxxxx xxxxxx, xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx XX xxx xx.x.xxxx, XXX xxxx X. xxxxx XX Xxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxxx XX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.

5. Heimunterbringung wegen Alters

a) Heimkosten

Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxx, Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xx xxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxx Xxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxx.

XXXXXXX: Xxx xxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx xxx Xxxxxxxx, xxx Xxxxx xxxx Xxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxx. Xxx xxxx Xxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx: Xxxxxx xxx Xxxxxxxxxx, xxxxx xxxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx
x xxxx xxx xxxx: x.xxx XXX
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x xxxx: xx.xxx XXX

XXXXXXXXX: Xxxx xxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx. xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx.

Xxx xx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxxxxx Xxxxxx xxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXXxXX xxxx X. xxx.

Xxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxx x xxxxxx xxx xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx XXX x xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxx Xxxxxxxxxxxxxx xxxxx xxxx xxxxxxx xxx xxx Xxxxxxxxxxx xxxx Xxx xxxxx xxxx xxxxxxxx.

Xxxxxxxx:
Xxx Xxxxxx xxx Xxxxx Xxxxxxxx xxx xx Xxxxxxxxx xxxxxxxxxxxxx, xxxxx Xxxxxxxx xxxx xxxx xxxxx xxxxxxxxxx. Xxx Xxxxx xxxxxxxx xxx XXX xx Xxxxx. Xxxx Xxxxxxxx xxxx xx xxx Xxxx xxxxxxxxx x.xxx XXX xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xx xxxxxxxxxxx Xxxxxxxx.

b) Unterhaltsleistungen

Xxxxxxxxx Xxx xxxxx xxx Xxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, x.X. xxxx Xxxxxxxxxxx, Xxxxxxxx, Xxxxxxxxxxxxxx xxx., xxxx Xxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxxxxxxx, xxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xx xxxxxxxxxxx Xxxxxxxx.

c) Besuchsfahrten zum Angehörigen ins Altenheim

Xxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxx. Xxxxxx Xxxxxxx xxxx xxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxx Xxxxxxx xx xxxxxxx xxxx Xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx, xxxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx x,xx XXX xx xxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx.

Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx:

• Xxxxxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx, xxxx xxxx xxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx. Xx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxx, xxx xxxx xxxxxxxxx Xxxxxxxxx xxxxx xxx Xxxx xxxxx xxxxxxxxxxxxx xxxxxxxxx. "Xxxx xxx Xxxx xxxxxxxx xxxxxx, xxxxx xxx xxx xxxxxx Xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xx xxxxxxxxxx xxxxxxxxxxxxx Xxxxx xxxx xxxxx Xxxxxx xxxxxxxxx xx xxxxxx, xx xxx xxxx xxxxxxxxxxxxxxx x xxxx xxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx" xXX Xxxxxxxxxxx xxx x.xx.xxxx, xx X xxxxxxx X, xxxxxxxxxxxxxxx xx xx.x.xxxx!x.
• Xxxx Xxxxxxx xx Xxxx xxx xxxxxxxxxxxx Xxxxxx, xxx xx xxxxx Xxxxxxxxx xxxxxxxxxxxxx xxx. Xxxxx xxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xx xxx Xxxxxxx xxxxxxxx xxxxx xXX XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.

d) Übernahme von Krankheitskosten

xxxxxxxxxxx Xxx xxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxx, x. X. xxxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx xxxx xxxx xxxxx Xxxxxxxx, xxx xxx xxx Xxxxxxxxxxxx xxxxx xxxxxxx xxxx, xxxxxxx Xxx Xxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxx xx xx XXxX x xxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx x xxxxxxx xxxxxx xX xx XXxX "Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx"x.

XXXXXXXXX: Xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxxx xxxxx xx xxxxxxxxxxxxx Xxxxxxxxx, xxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx "xxxxx xx xxx Xxxx xxx, xxx Xxxxxxxxxxxx xxxxxx xx xxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxx Xxxxxxx.

e) Erfordernis von Pflegeleistungen

Xxxx xx Xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxxxx xxx Xxxxxxxxxxx xxxxxxx xxx x,x Xxxxxxx xxxxxxxx xxxxxxxx, xxxxxxx xxxxx Xxxxxxxxxx xx Xxxxxxxxxxx X xxx xxxxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx. Xxxxxxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxx. Xxxxxxxxxxx x xx Xxxxxxxx xxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxx xxxxxxx xxxxx xxxxxx xxxxxxx xxxxxx.

Xxxxx xxxxxx xx xxxxx Xxxxx, xx xxx Xxxxx xx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxx xxx xxx xx xxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx. "Xxxxxx xxxxx Xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx "x" xx Xxxxxxxx xxxxxxxx, xxx xxxxx xxxxxxxxxx, xxxx xx xxxxxxxxxxxxxxxx xxx xxx xxx Xxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx. Xxxx xxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxx xx xx xxx Xxxxx xxxxxx xxxxxxxx Xxxxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxx:
Xxx Xxxxxx xxx Xxxxx Xxxxxxxx xxx xx Xxxxxxxxx xxxxxxxxxxxxx. Xxx Xxxxx xxxxxxxx xxx XXX xx Xxxxx. Xxxx Xxxxxxxx xxxx xx xxx Xxxx xxxxxxxxx x.xxx XXX xxxxxx. Xxxx Xxxxxxxxxxxxxxxx xxxxxx x.xxx XXX xxxxxxxxx xx Xxxxxxxx xxxxxxxx.

f) Eintritt der Pflegebedürftigkeit

Xxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxx xx xxx "xxxxxxxx" Xxxxxxxxx xxx xxxx xxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxx, xxxx xxxxxxxx Xxxxxxxx.

Xxxx xxxxxx Xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxx xxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx. Xxxx xxxxxxxxxxxxx xxx xxx Xxxxxx xxxx xxxxxx xxxxxxxxxxxxx xxx xxx XXXxXxxxxxx:

Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxx xxxxx Xxxxx x xxxxxxxxxxxx.

6. Wenn der Pflegebedürftige eigenes Vermögen besitzt

Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxx Xxxxxxxxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx. Xxxxxxxxx xxxx Xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx "xxxxxxxxxxxxx" xxx xxxxxx xxxxxxx xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx.

Xxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxx xxx xx xxxxx Xxxxxxxxxxxx xxx xx.xxx XXX. Xxxxxxxxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxx "Xxxxxxxxxxxxxx" xxxxxx XxxxxxxxxX xxx.x Xxx. x XXxXx:

• xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxx xxxx,
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• Xxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx: Xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxx

7. Wenn der Pflegebedürftige Ihnen Vermögenswerte übertragen hat

Xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxxxxxxx xxx Xxxxxxxxxx, xxxx xx Xxxxxxxx, xxxx xx xxxxxxxxx Xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx.

Xxx Xxxxxxxxx xxxx xxxxxxxxx xxxxxxx, xx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxx. Xxxx xxx xxxx xxx Xxxx, xxxx xxxx xxx Xxxxxxxxx xxxx xxxxx xx Xxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxx xxxxxxx Xxx xxxxxxx xxxxxxxx, xxxxx Xxx xxx xxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxxxxx xxx. xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxx. x, xx xxx XXXx.

Xxx Xxxxxxxxx xxx xxxxx xxxxx Xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxx "Xxxxxxxxx" xxxxxxx xx xx XXxX xxx xxxx xxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXxXX xxxx X. xxxx.

XXXXXXX: Xxxx Xxxxxxxxx xxxx xxxx xxxxx xxx xxxxxxxx Xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xX xx.x XXxXx XXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.
Xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xx xxxxxxxxxxx xxxx xxxxxxxxxx, xxxx Xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx. Xxx xxxx xxxx, xxxx Xxx xxxxx xxx xxxxxxxxxxx Xxxxx xxxxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxx xxx. xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xx. x xxx x XxxXxXx.

Xxx xxx Xxxxxxxxx xxx xxxxx xx Xxxxxx xxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxx xxxxxx, xx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx Xxx "xxxxxxxxxxxxx" xxxx: Xxxx Xxxxxxx xxxx Xxxx Xxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxx. Xxxxxxx xxxxxxxxxxx Xxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxx xxx XXX xxxxx Xxx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx Xxx xxxx xxx xxx xxxxx Xxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx. Xxx xxxxxxx xxx xxx Xxxxxxxxxxx Xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxxxx xxx, xx Xxx xxx Xxxxxxxxxxxx xxxxxx, xxx Xxxxxxxxxxxx xxxxxxxxxxxx x xxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx! xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx. Xxxxxxx, xxxxx

XXXXX: Xxx Xxxxxxxxxxx xxx xxxx xxxxxxxx xxx xxx Xxxxxxxxxx: Xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxx xxxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxxxxxxxxxxxxx xxxxx xxx xxxXxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxx. xxx Xxxxxxxxxxxxx xxxxx xxxx xx Xxxxxxxx xxxxx.

Xxxx xxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx, xxx xxxx xxx xxxxxxxxxxxx Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxx Xxx xxx x xx xxx XXX x xxxxx xxx Xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxx xxx. "Xx xxxxxx Xxxxx xxxx x xxxx xxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx x xxxxx xxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx" xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx. Xx Xxxxxxxxxxx xxx xxx Xxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx.

XXXXXXXXX: Xxx xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxx xxxxxxxxxx Xxxxxxx xxx xx, xxx Xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxxx. xxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxx xxxxx xx xxxxxxxxxx, xxx xxx Xxxx xxxxxxxxxxxxxx xxx. Xxxxx Xxxxx xxxx xxx xx Xxxxxx xxxxxxx xxxx xxxxxxxxxx.
XXXXXXXXX: Xxxxx Xxx xxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxx Xxxxxx Xxxxxxxxx xx xxx Xxxxxxxx xxxxxxx xxxxxxx, xx xxx Xxxxxxxxxxxxxx xx xxxxxxxxx, xxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx, x. X. xxxxx Xxxxxx, xxx xxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xx Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx xXX Xxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx XX Xxxxxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx.

Vermögensübertragung im Wege der vorweggenommenen Erbfolge

Xxxxxxx xxxx xxx xxx xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxx "Xxxx xxx Xxxxxx xx xxxxx xxx xxxxxxx Xxxxx" xxxxxxxxxx. Xxxx xxxxx xxx Xxxxx xxxx, xx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxx xxx xxxxxxxx Xxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xx Xxx. x Xx. xx XXxXx.

Xxxx xxxx Xxxxxxxxx xXXX Xxxxxxxxx xxx x.x.xxxx, XxXX XXxX xx xxxxxxx:

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• Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx.
• Xxxxxxxxx xxx Xxxxxxxxxx Xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx, x. X. xxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx, xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxx, xxxx xxx Xxxxxx xxx xxxxxxxx Xxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
• Xxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx xxxxxxxx Xxxx xxx. Xxxxx xx xxxxxxxxxxxxxxxx xxx xxx Xxxxxx xx xxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxx, xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx xxxxx Xxxxxxxxxx xxxxx xxxxxxxxx.

8. Blick auf die Umsatzsteuer

Xxx xxxxxxxx Xxxxxx xxx xxxx xxxxx xxxxxxx Xxxxxxxx xxxxxxxxx, xxxx xxx xxx xxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxxx. Xxx xx Xxxx xxx Xxxxxx xxx xxxxx xxxxx Xxxxxxxxxx xxxxxxx xxxx xxxx xxxxxxxx Xxxxx xxxxxxx. Xxx Xxxxxx xxx xxxxxxxxx Xxxxxxx xxxxxxx xxxx xxxxx xxxx xxxx xxx xxxxxx xxx xxx Xxxxxxxxxxxx, xxxx xxxxxxxxxx, xxxxxxx xxxxx xxxx xxxxxxxxxxx. Xx xxxx xx xxxxx xxxxxx xxxxxxx xxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxx xx xxxxxx. Xxx xxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxx, xxxxxx xxx xxxxxxx Xxx xxx xxx Xxxxxxxx xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxxxxxxx xxxx xXxxxxx xxx xx.x.xxxx, xx X xxxxxxx Xx.

• Xxx Xxxx: Xxx Xxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx xxxxxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxxx xx Xxxxxxxx xxx Xxxxxxxxxxx. Xxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxx xxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx, xxx xxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxx xxxxxx xxxxx xxx xx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxx, xxxx xxxxx Xxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxx, xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx xxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxx. Xxx xxxxxx xxx Xxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxx xxx xxx Xxxxx xxxxxxxxxxxx. Xxx xxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxx xxxxx xx xxx xxx Xxxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxxx xx x Xx. xx XXxX xxxxxxxxxx.
• Xxxx xxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx, xxx xxx xxx xxx Xxxxxxxxx xxxx Xxxxxx xxxxxxxxxxx, xxxxxxx xxxx xxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxx. Xx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxx xxx Xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxx, xxxx xxx xx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx. Xxx xxx xxx Xxxxxxxxx xx Xxxxxx xxx xxxxxxxxx Xxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxx xxxx xxx xxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxx xxx xxxxxxx Xxxxxxx xx Xxxxxxxxxx xx, xxx xxx xxxxxxxxxx Xxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxxx. Xxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxx Xxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx, xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx, xxx Xxxxxxxxx, Xxxxxx, Xxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxx. Xxxxxx xxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxxxx xxxxx xxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxxxx Xxxxxxxxxx xxxxx xxx xx Xxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxxx.

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9. Kostenübernahme für wohlhabende Tante nicht abziehbar

Xxxxxxxxxxxxx xxxx xxx Xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxx, xxxx xx xxxx xxxxx xxx xxxxxxxxxxx, xxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxx xxxx xxx xx Xxx. x XXxXx. Xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxx Xxxxxx xxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxxx xxxxxx xxxxxxx, xx xxxx xxxx xxx Xxxxxxxx xxxxx xx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx. Xxx xxxxxxxxx xxxxxxxxx xxx xx, xxxx xxxxx xxxxxx xxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxxxx xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxx.

Xxx Xxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx, xxx xxx Xxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxx xx xxxxx Xxxxxxxxxx xxxxxxxxxx, xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx. Xx xxxxxx xxxx xxxx xxxxx xxxxxxxxxx Xxxxxxx xx Xxxxx xxx xx xx Xxx. x XXxX xxxx xxx Xxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxx xxx Xxxxxx xxx Xxxxxx xxxxx Xxxxx xxxxxxxx xxx xxxxxxxx xxxxx xXX Xxxxxxxx, Xxxxxx xxx xx.x.xxxx, xx X xxxxxxx.

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