Pflege von pflegebedürftigen Personen

1. Pflegegeld von der Pflegeversicherung

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2. Neuer Begriff der Pflegebedürftigkeit

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Neuer Pflegegrad 1

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Überleitung

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3. Verbesserte Leistungen für Pflegebedürftige

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Kurzzeitpflege bei fehlender Pflegebedürftigkeit

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4. Verbesserte Absicherung für Pflegepersonen

a) Rentenversicherung

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b) Arbeitslosenversicherung

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c) Krankenversicherungspflicht in der Familienpflegezeit

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5. Erhöhung des Beitragssatzes

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Noch einige Infos zum Beitragsabschlag:

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6. Pflegeunterstützungsgeld von der Pflegeversicherung

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7. Steuervergünstigungen für die Pflegetätigkeit

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a) Steuerfreiheit des Pflegegeldes

Xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xx XXX XX 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 xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxx, xxx xx xxxx xxx xxxxxx xxxxxxxxxx. Xxxxxxxx xxxx, xxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxx xxx x Xx. xx XXxXx. Xxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.

XXXXXXX xxxxx xxx Xxxxxxxxxxxxxxxxxxx XxxxxxxxxxXxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xXxxxxxxxxx xxx xx.x.xxxx, X xxxx XxxxxxxxXx xx, XXxXxXxxxxxx xxxxxxxx. Xxxxxx xxxx xxxxx xxxxxxx:

• Xxxx xx x Xx. xx XXxX xxxx Xxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxx xx xx XXX XXxxxxxxxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxx, xxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx.X. xxx xx xx Xxx. x XXxX xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxx xxxxxx. Xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx. Xxxxxx xx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxx, xxxx xxxxx Xxxxxxxxxxxxx xxxxx.
• Xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxx xxxxxxxxxx, xxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxx XXX xxxx xx xx XXX XX xxxxx xxxxxxxxxxxx.
• Xxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx. Xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxx xxxx xx xx XXX XX xxxxxx.

Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xx xxxxxxxx: Xxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx, xxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xx xx XXX XX xxxxxx, xxx xxx Xxxxxx, xxx xx Xxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx xx XXX XX. Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx x Xx. xx XXxX xxxxxxxx xxxx, xxxxx xxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxx, xxxxx xxxxx xxx Xxxxx xxxx xxx xxx Xxxxxxxx xxx xx xx XXX XX xxxxxxxx xxx. Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx x Xx. xx XXxX xxxxx xxxxxxxx xxxx xxxx xxxxxxx Xxxxxxxx xxxxxxx xxxxxx xxx xxx xx xx xx XXX XX xxxxxxxxx, xxxxxxx Xxxxxxxxxxxxx.

Xxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxx xxx xxx Xxx. x Xxxx x XXX XXx. Xxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxx Xxxxxxxxxxxx x xxx x xxxxx Xxxxxxxx, xxx xxxxx xxx Xxxxxx xx xxxxxxxxxxx Xxxxxxx xxxxxxx. Xxx Xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxx

b) 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 xxxxxxxxxXxxxxxxXxxxxxxxxxxxxxxxxxxxxx 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.

Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxx "xxxxxxx" xxx. Xxx xxx xxxxxxxx, xxxx xx xx Xxxxxxxxxxx XXX xxxxxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxxxx "X" xx Xxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxx xxx xxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxx X xxx XX xxxxxxx xxxxxx xxxxx xxx, xx xxx XxxxxxxXxxxxxxxxxxx xx xxxxxxxx.

XXXXXXXXX: Xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXX XX xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx "X", xxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx XXX xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxx 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. Xxx XxxxxxxXxxxxxxxxxxx xxxxxxxxxx xxxx xx xxxxxx Xxxx xxxxx xxxxxxxxxx, xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxx.

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

Keine Gewährung bei nur geringer Pflegeleistung?

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

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx: Xxxxxx xxxxx Xxxxxxxxxxxx xx Xxxxx

c) Statt Pflege-Pauschbetrag Abzug als außergewöhnliche Belastung

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, xxxx Xxxxxxxxxxx xxxx Xxxxxxxxxx. Xxx Xxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx, xxxx xx xxxx xxxxxxx xxxxx xx Xxxxxxxxxxxx xxx. Xxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxx, xxxxxxxxx xxx xxxxxxxx Xxxx xxxx xxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx, Xxxxxxxxxx xxx. xXxxxxxxxxx XX xxx xx.x.xxxx, xx X xxxxxxxx.

d) Auswirkung des Pflegegeldes auf den Pflege-Pauschbetrag

Xxx xxxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxx, xxxx xxx XxxxxxxXxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxx, "xxxx xx xxxxxx xxxxx Xxxxxxxxx xxxxxxx" 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. Xxx Xxxxxxxxxx xxxx xx Xxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxx, xxxxx xxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.

Xx xxxxx xxxx xxxxxxxxxxxx xxxxxx xx, xxx xxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxx xxx 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.

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: Xxx XXX xxxxxx xx xxxxxx Xxxxxx xxxx, xxxx xxx XxxxxxxXxxxxxxxxxxx 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 xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx Xxx xxxx xx xx XXxX xxxxxxx xx xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxx xx xxxx XXX xxx XxxxxxxXxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxx, xxxx xx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx XXX xx Xxxx xxxxxxx. Xxxxx Xxxxxxxxxx xxxxxx x xxxxx xxx xxxxxxxx Xxxxx x xxxx xxxxxxxxxxx Xxxxxxxx xxxxxxx xx xxx Xxx. x XXxX xxx xXX Xxxxxxxxxxx xxx xx.xx.xxxx, xx X xxxxxxx X, Xxxxxxxx XX X xxxxxx.

Auswirkung bei Pflege eines Kindes

Xxx Xxxxxx xxxxx Xxxxxx xxxx xx xxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxx: Xxxxxxx xxx xxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxx xxxxx xxxx xxx xxxxxxxxxxx "Xxxxxxxxx" 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.

Auswirkung bei 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: Xxxx xxxxx 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 xxx Xxxxxxxxxx XX xxx x.xx.xxxx, XXX xxxx X. xxxx.

e) Anrechnung des Pflegegeldes als eigene Bezüge

Xxx xxxxxxxxx Xxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xx xxxxx "Xxxxxxxx", xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxx. Xxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xxxxxxx xxxxxx Xxxxxxxxxx xxx Xxxxxxx xxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxxxxxxxxx.xxx XXXxxxxxxxxxxxx. xxx xxx Xxx. x XXxXx.

XXXXXXX: Xxx xxxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xx Xxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxx xxx Xxxxxxxxxx xxx. xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx, xxxx xxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxxx xxxxxxxxxxxxxx. Xxxxx xxxxxxx xxxxxx Xxxxxxxxxx xxx Xxxxxxx xxxxx x.xxx XXX xx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx x.x.xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx.

f) Zusätzliche Vergütungen vom Pflegebedürftigen

Xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxx Xxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxx xxx xx x XXxX xxx xxxxxx xxxxx xxxxx xxxxx Xxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxx:
Xxxx Xxxxx xxx xxxxx Xxxx xxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxx xXxxxxx xxx Xxxxx xxx xxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxx Xxxxxxxxxx xxx xxxxxxxxx xxx XXX. Xxxxx Xxxxxxxxx xxxx xxxxxxxxxx.

Xxx XXX xxxxxx xxxx, xxxx xx xxxx xxxx xxxxx xx "xxxxxxxx Xxxxxxxxxx" xxxx xx xx Xx. x XXxX xxxxxxx. Xxxxxxxx xxxxxx Xxxxxxxxxx, xxx xxx xxxxx Xxx, Xxxxxx xxxx Xxxxxxxxxxx xxxxxxx, xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxx xxxx xxx xx xxx Xxxxxxxx xxxxxx xxxxxxxx xxxx. Xxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xx xx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXX: Xxxxx xxxx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxxx Xxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx" xxxxxxx xx xx Xx. x XXxX xxxxxxxx xxxxxxx. Xxxxx xxxxxxxxxxx xxx xxxxxxx, xx xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxx, xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxxxx xxxx xxxx.

g) Beiträge der Pflegekasse für die Pflegetätigkeit

Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xx Xxxxxxx xxxxxxxxxxxx xxxxxxx, xxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx

• Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx x Xx. xx xxx xx xxxx XXX XXx xxxxx Xxxxx xx.
• Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxx. xx x.X.x. xx xxx Xx. xx XXX XXXx xxxxx Xxxxx xx.
• Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx. Xxxx xxxx xx Xxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxx, xxx xxxx xxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxxx, xxxx Xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxx xxx XXX x xxx xxxx: xxx XXX x xxxxxxxx xxx xxx XXX XXx.

Xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxx xx xxx Xxx. x XXxX xxx, xxx xxxxxxxxxx xxxx xxx Xxxxxxxx xxx xxx XxxxxxxXxxxxxxxxxxx xxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xX xxx Xxx. x XXxX xxxxx XXX Xxxxxxxxx xxx xx.x.xxxx, X xxxx XxxxxXx xxxx.

XXXXXXXXX: Xxx Xxxxxxx xxx xxx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxxxx xXX Xxxxxx xxx x.x.xxxx, XXX xxxx X. xxxxx.

8. Steuervorteil für häusliche Pflege- und Betreuungsleistungen

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

Xxxxxx xxx xxx xxxx xxxx xxxxx xxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx xxxx 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 xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxxxx.

• Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxx xx Xxxxxxxx xxx xxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxx xxxxxxxxxxxxx xxxx. Xxxx xxxx xxxx xxx Xxxxxxxx xx xxxxx Xxxxxxxxx xxxx Xxxxxxxxx xxxx.
• Xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxx, xxxxxxx xxxx Xxxxxxxxxxxx xx, xxxx xxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx.
• 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.

a) Steuerermäßigung oder außergewöhnliche Belastungen

Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xx xxxxxxxxxxxxxx Xxxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxx xx xx XXxX xxxxxxxxx. Xxx Xxxxxxxxx xxxxxxx xxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xx. Xxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xx Xxxxxxxx xxxxxxxx xxxxxx.

• Xxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. 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.
• Xxxx xxxxx Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xx: Xxx xxxxxxx xxxxxxx, xx Xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxx xxxxxx xxxx xx Xxx xxxx xxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xx x xxxxxxx xx xxx XXxX xx Xxxxxxxx xxxxxx xXXX XXX xxx xx.x.xxxx, Xxxxxxxx XXx xxxxxxxx.
• Xxxx Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx, x. X. xxx Xxxxxxxxxx xxxxxxx xx xx XXX XX xxxx xxx Xxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxx xxxxxxx xxxxx xxxx Xxxxxxxxxxx xxxx xx xxx XXxX.
• Xxxxxxxxx xxxxxxxxx xxx xxx XxxxxxXxxxxxx: Xxxxx Xxx xxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxxx xxxx xxx Xxxx xxx Xxxxxx xx Xxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxx xxx. Xxxx xxxx xxxxx "xxxxxxxxx Xxxxxxxxx" xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xxxxxxxxxxxx. Xxxxx xxxx xx Xxxxx Xxxxxxx xxxxxxxxxxx, xxxx xxxxxx Xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxx.

Xxx xxxxxxxxx Xxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxx Xxxxx Xxxxxxxxxx xxxxxxxx: Xxxxxxxxxxxx xxx Xxxxxxxxxxx, xxx Xxxxxx xxx Xxxxxx xxx Xxxxx Xxxxxxxxxxxxx. Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx.

Xx xxxxxxxxx Xxx Xxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxx xxxx x xxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxx:

Xxxxxx Xxxxxx xxxxx xxxx xxxxxxxxxxxxxx xxx xxx xxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx.

Xx xxxx x xxxx xxx Xxxxxxxx x xxxx Xxxxxx xxxxx, xx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxx xxxxxx. Xxxx xxxxx xxxxxxxxxxxxxx xx Xxxxxxxx, xxxx Xxx

• xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxx xx Xxxxxxxx xxx xxxxxx Xxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, x. X. xxx Xxxx, xxxxxxxxx xxxxxxxxx xX xx.x Xxx. x XXxXx.
• Xxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxx xxxxxxxxxxx, xxx Xxx xxxxxxxxxx xxxxx xxx xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxxx, x. X. xxx xxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxx, Xxxxxxxx xxxx Xxxxxx.

Xxxxxxxx:
Xxxxxxx Xxxxxxxx xxx x Xxxxxx, xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xx.xxx XXX xxx xxxx xxxxxxxxxxxxxxxxx Xxxxxx, xxx xxx xx Xxxxxxxx xxxx. Xxx Xxxxxx xxxx xx Xxxxx xxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx, xxx x.xxx XXX xx Xxxx xxxxxx.

b) Welche Leistungen der Pflegeversicherung angerechnet werden

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Xxxxxxxx x:
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Xxxxxxxx x:
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c) Wenn ein Angehöriger die Kosten trägt

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Xxxxxxxx x:
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Xxxxxxxx x:
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Xxxxxxxx x:
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• Xxxxxxxxxx xxxxx xxx XXX xxxx xxxx xxxx Xxxxxxxxxxxxxxxx, xxxx xx xxxxxx xxxx xxxxxxxxxx Xxxxxx xxx xxx Xxxxx xxxx xxxxx xx xxxx. Xx xxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx xxx Xxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxx xx xxxxxxxxx xxxxx xxxxxxxxxx xxx xxx xxxxxxxxxx xxx Xxxxxx xxxx xxxx xxxxxxxxx Xxxxxx xx xxxxxxxxxx, xxxxx xx xx xxxxxxx Xxxx xxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxx. Xxx xxxx xxx Xxxxxxxx, xxxxxxx Xxxxxxx xxxx Xxxx, xxxxxxxxxxx xxxx xxxxxxxxxxxx xxx, xxxx xxx xxxx xxxxxx Xxxxxx xxx xxxxx, xxxx xxx Xxxxxx xxxxxxxxx. Xxxx xxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxx, xxxx Xxxxx xxxx Xxxxxx, xxx xxxxxxxxx, xxxx xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxx, xxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx.

Xxxxx xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx.

Übernahme der Kosten für eine stationäre Pflege

Xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxxx XxxxxxxxxxxxxxXxxxxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxx xxxxx xxxxxx xxxxxxx XxxxxxxxxxxxxxXxxxxx xxxxxxxxxx xxxx. Xxxxxxxxxx xxx xxxxxxxx xxx xxxxxxxxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxx xx xxx Xxx. x Xxxx x XXxX. Xxxxxxxxxxx xxxxxx Xxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxx xxx xxx xxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxx. Xxxx Xxxx xxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx, xxxxxxx xxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx.

Übernahme der Kosten für eine ambulante Versorgung

Xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxx Xxxxxxxx xxx xx xxx Xxx. x Xxxx x XXxX. Xxxx xxx xxx Xxxxx xxxxx xxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx "xxxxxx xxxxxxxxx" xxxx. Xxx xxxxxx: Xxxx xxx xxxxxxxxxx xxx Xxxxxx xxxxx Xxxx xxxx Xxxxxxx xxxx xxxxxxxxxxx xxxx. Xx xxxxxxxx xxxxx xxx Xxxxxxx, xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxx Xxxxxx xxxxx xx Xxxxxxxx xxx Xxxxxxxxx xxxxx xxxx xxx Xxxxxxxx, xxxxxxx xx Xxxxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxx xxxxxxxx xxxxxx, xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx. Xxxxxxxx xxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx, xxxx xxxxx xxxxx xx xxxxxxx Xxxxxxxx xxx Xxxxxxxxx, xxxxxxx xx Xxxxxxxx xxx xxxxxxxxxx xxxx xxxxxxxxx Xxxxxx xxxxxxxxx xxxx xxxxxxxx xxxxxx.

Formelle Voraussetzungen gelockert

Xxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx xxxx, xxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxx xxxxx xxxxxxxxxxx. Xxx XXX xxxxx xxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxx: Xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xx xxxxx Xxxx xxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxx, xxxxx xxxxx xxx Xxxxxx xxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxx xxx XXX xxxxx xxx Xxxxxxxxxx xxx xx xxx XXxX xxxxxxxxx xxx. Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxx Xxxxx xxxxxx xxxx xx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxxx xxxx xx xx xxx Xxxxx xxx Xxxxxxxxx xxxx, xxxxxxxxxxxxx xxx Xxxxxxxxxxx. Xxx XXX xxxx xxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx.

Es darf kein Drittaufwand vorliegen

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.

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Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxx x.

9. Pflege von nicht verwandten Personen

Xxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxx, xxxx xxxxx Xxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx x Xx. xx XXxXx.

Xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxx, xxx xxxxx Xxxxxxxxxxx xxxx, xxxx Xxxxxxxxx:

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10. Vorteil in der gesetzlichen Rentenversicherung

a) Regelung bis 2016

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Verbesserung bei Pflege mehrerer Personen

Xxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xx Xxxxxxx Xxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx.

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Führen eines Pflegetagebuchs

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b) Neuregelung seit 2017

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Anwartschaften für Pflegezeiten ab 1.7.2017 (West)

Anwartschaften für Pflegezeiten ab 1.7.2018 (West)

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11. Vorteil in der Arbeitslosenversicherung

a) Regelung bis 2016

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b) Neuregelung seit 2017

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12. Vorteil in der gesetzlichen Unfallversicherung

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13. Vorteil bei der Erbschaftsteuer: Minderung um Pflegeaufwand oder Pflegefreibetrag

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Xxx xxx Xxxxxx xxx xx.xxx XXX xxxxxxx xx xxxx xx xxxxx Xxxxx xxx xxxxx xx xxxxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxx xxx xx xxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxx. xxxxxxxxxxx xxx "xx Xxxx xxxxxxxxxxx. Xxx xxxxxx: Xxx Xxxxxxxx xxxx Xxx, Xxxxx, Xxxxxx xxx Xxxx xxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxxx xxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxx.

Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xx Xxxx xxxxx xxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxx Xxxxx xxxxx Xxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx. Xx xxxx, xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx, xxxxx xxx xxxxx xxxxx xx Xxxxx xxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxxx xx xxxxxx xxxxx Xxxxxxxxxx xx Xxxx xxxxx xxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xXxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx, Xxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxxx.

XXXXXXXXX:xxxxxxXxx xxxxx Xxxxxxxxxxxx xxxxxxxx Xxxx xxxxxxxxxxxxx xxxxxx, xxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxx, xxxxxxxxxxxxxx xx xxxxx Xxx "Xxxxxxxxxxxxxx." Xx xxxxxx xxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxxxx xxx xxxxxxxx Xxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxx xxxxxxx Xxx xxxxxxx xx,xx XXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxx Xxx xxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx, Xxxxxxx xxx Xxxx xxx. xxxxxxxx. Xxxx xxxxxx xxxxxxxxxxxxxx xx Xxxx xxx xxxxxxxxxx Xx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxx xxxxxxx Xxx xx xx.xxx XXX xxxxxxxx, xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxx. Xxx Xxxxxxxxxx xxxxxxx xxxx, xxxx xxx xx.xxx XXX xxxxx xxxxxxxx xxxxxx. Xxx xxxx xxx Xxxxxxx: Xxxxxx Xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxx, xxx xxx Xxxxxx xxxxxxxx xxx, xxxxx xxxxx xxx Xxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxx xxxx xx xx Xxx. x Xx. x XxxXxX xxxx xxxxxx xxxx Xxxxxxx xxx Xxxxx xxxxx xxx xxxx xxxx Xxxxxxx xxxxx Xxxxxxxx xX X xx.x XxxXxXx. Xxx Xxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxxxxxx, xxxx xx xxx xxx "Xxxxxxxxx" xxxxxxx. Xxx Xxxxxxxxxx xxxxx xx xxxxxxxx xxxx xxx Xxxxxxxxx xx Xxxxxxxx, xxx xxxxxxxxxx xxx Xxxxxx xx.X. Xxxxxxxxx, Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xx.X. Xxxxxxxxx, Xxxxxxxxx xx xxxxxxx Xxxxxx xxxxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx XXxXx xxxx XX X. xxxxx.xxxxxx

14. Vorteil im Erbrecht

Xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx xxxxx xxx xxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxx. Xxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xx Xxxxx xxxxxxxx. xxxxx xxx xxxxxxxxxxx Xxxxx xxxx xxxxx xxxxxx xxxxxxxxxx, xxxx xxx Xxxxxx xxx xxx xxxxxxxxx xxx xxxxxx xxxx Xxxx.

Xxx xxxx xxx xx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxx xxxxx xxxxxxxx Xxxx xxxxxxxx xxxxx, xxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx, xxxx xx xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxx. Xxxx xxxx xxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx, xxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxx xxxxxxxx xxxxx.

Xxx xxx Xxxxxxxxxxxxxxx xx x.x.xxxx xxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx. Xxx xxxxx xxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxx Xxxx xxxxxxxx xxx, xxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xx, xxxxxxxxxxx xxxxx, xx xx xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxx xxx xxxxx Xxx. x XXX xxxxx. Xxxx xxx xxx Xxxxxxxxx xxxxx xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx, xxxx xx xxxxxxxxx xxxxxxxxxxxx xxx xxx xxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxx xxxxxxxx xxx.

Xxxxxx Xxxxxxxxxxxxxxxxxx xxxx XXX xxxx xxxxxxxxx xxx xxxx xxxxxxx "Xxxxxxxxxxxx", xxxx xxxx Xxxxxx, Xxxxx xxx Xxxxxxx. Xxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxx xxxx Xxxxxxxx.

XXXXXXXXX: Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx, xxxxxx xx xxxx xxxxxxxxxxxxx Xxxxxxxx xx Xxxxxxxxx xxxxxxx. Xxxx xxxx xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxx xxxx. Xxx Xxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx. Xxxx Xxxxxxxx xxx Xxxxxxxxxxx xxx xxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxx xxxxxxxx.

Wie wird nun die Pflegeleistung beim Erbe berücksichtigt?

Xxxx xxx Xxx xxx Xxxxxxxxxxxxxxxxxx xx. X. xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxx xx. X. xxx Xxxxxxxx xxxxx xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxx Xxxxxxxx xx. X. xxx Xxxxxxxxx "xxxxxxxx". Xxxxx xxxxx xx xxxxxxxxx, xxxx xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxx. Xxxxx xxxx xxxx x xxxxxxxx xxxx xxx Xxxxxxx x xxxxxxxxxxxx xxxxxx, xxx xxxx Xxxx xxx Xxxxx xxx Xxxxxx xxxxxxxx xxx. Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxxx: Xxx Xxxxxx xxxxxxxx xxx Xxxxx xxxx xx Xxxxxxx, xxx Xxxxx xxxx xx Xxxxxxx, xxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxx xx XXX, xxxxx xxx XXX xxx Xxxxx. Xxx xxxxx Xxxxxxxxxxx xxx x Xxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxx xxx xx.xxx XXX. Xxxxx Xxxxx xxxxx xxx Xxxxxxxxxxxx xx xxx xxxxxxx xxx Xxxx xxxxxxxxx xxxxxx.

Xxxxxxxx:
Xxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxxxx xxxxx Xxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxx. Xxx Xxxx xxxxxxxx xxxx xxxxx. Xxx Xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxxxx xx xxxxx. Xxx Xxxxxxxx xxxxxxxx xxx.xxx Xxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx xx.xxx Xxxx xx xxxxxxxx. Xxxxxx xxxxx Xxxx xxx Xxxxxxx xx xxx Xxxxxxx. Xx xxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxx xxxx xxx Xxxxxxxx xxxxxxxx xxxx.xxx XXX x xx.xxx XXX xxxxxx xx.xxx XXXx. Xxx xxx xx.xxx Xxxx xxxxxxxx xxxxx xxx Xxxxxxx, xxx Xxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx.xxx Xxxx. Xx Xxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxx xx.xxx Xxxx.

XXXXXXX: Xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x XXX XXx. Xxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxx xxxxxxxx xxx, xxxx xxx xxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx.

15. Grundstücksübertragung gegen Pflegeleistungen

Xx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx x xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx x xxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxx xxxxxxxxxxxx Xxxxxx xxxxxxxx xxx XXX Xxxxxxxxx xXXX Xxxxxxxxx xxx xx.x.xxxx, X xxxx X x xxx x Xx xxxx.

Xx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx, xxxxx xxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxx Xxxx xxx, xxx xxxx xx x Xxxxxx x XxxX xxx Xxxxxxxx xxx Xxxxxxxxx xxxxx xx xxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxx Xxxxxx.

Begriff der Pflegeleistungen

Xxxxxxxxxxxxxxxx xxxxxx xxx, xxxx xxx xxxxxxxxxxxx xxx xxxxx xxxx xxxxxxxx Xxxxx xx xxxxxxxxx xxxx, xxxxx xxx xxxxxxxxx Xxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxx xxxxxxxxxxx xxx xx xxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxx xxxxx.

• Xx xxx Xxxxxxxxxxxxxxxx xxxxxxx "xx Xxxxxxxxx xx xxx xx xx xx Xxx. x XXX XX xxxxxxxxxxxx Xxxxxxxxxxxxxxx "xxx Xxxxxxxxxxxxxx xxx Xxxxx xxx xxx xxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxx xx. X. Xxxxxxx, Xxxxxxx, Xxxxxxxx, xxx Xxxxxxxxxx xx. X. Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxx, xxx Xxxxxxxxxx xx. X. xxxxxxxxxxxxxx Xxxxxxxxx xxx XxxXxxxxXxxxx, Xxx xxx Xxxxxxxxxx, Xxxxx, Xxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx. X. Xxxxxxxxx, Xxxxxx, Xxxxxxxx xxx Xxxxxxx, Xxxxxxx, Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx.
• Xxxx xxxxxxxx xxxx xxxx xxxxxxx, xxxxx xxx xx xx Xxx. x XXX XX xxxxxxxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx xxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx.

Berücksichtigung dem Grunde nach

Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxx xxxxx xx xxxxxx Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxx.

• Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxx xxxxx Xxxx xx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxx xxx xx XxxXxXx xxxxxxxxx. Xxxxxxxxxxxxxx xxxx, xxxx xxxx xxx Xxxxxx xxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xx xxx Xxx. x Xx. x XX xx xxxxxxx xXXX xxx x.x.xxxx, XXxXx xxxx XX X. xxxx.
• Xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxx x. X. x. xx xx XXX XX xxx. Xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx X xxxxxxx xxxxxxxx xxxx. Xxxxxx xxxxx xxxxx xxx, xxx xxx Xxxxxxxx xx Xxxxxxxxxx xx xxxxxxxxxx Xxxxx xx xxxxxxx, xxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxx xx xxxxxx Xxxxxxxxxxxxx xxxxxxxxx.
• Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxxx xxx xxxxxxxxx xxxxx, xxxx xx Xxxxxxxxxxxxxxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxx, Xxxxx, Xxxxxx xxx Xxxx xx xxxxxxxxx xxx. Xx xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xx Xxxxxxxx xxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxx. Xxx Xxxxxxxx xxxx xx Xxxx xxxxx xxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xx xxxxxxx xxxxxxxxxx Xxxxx xxxxxxxx xxxxxx.
• Xxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxx Xxxxx xxxxx Xxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx. Xx xxxx, xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx, xxxxx xxx xxxxx xxxxx xx Xxxxx xxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxxx xx xxxxxx xxxxx Xxxxxxxxxx xx Xxxx xxxxx xxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx.
• Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx. Xxxx xxxxx xxxxxxx xxxx xxxxxxxxxx xxxxx Xxxxxx xxxxxxxx xxxxxx, xxx xx xxxxx Xxxxxxxxxx xxxx.

Berücksichtigung der Höhe nach

Xxx Xxxx xxx xxx Xxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxx xxx xxxxxxxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx, xxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx.

• Xx xxxxxxxx xxxxx Xxxxxxxx, xxxx xxxx xxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxx xxx xx XXX xx Xxxxxx xxxxxxxxx xxxx. Xxxxxx Xxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x XXX XXx xx xxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xx Xxx. x XXX XXx, xxxxxxxxxxx xxx xxxxx xxxxxx Xxxxxxxxxx. Xxx xxxxxxxxx Xxxx xxx xxxxxxxxxx, xxxxxxxxxxx xxxxx, xx xxx xxxx xx xx xxxxxxx Xxxxxxxxxxx xxx xx xxxxxxxxx Xxxxxx xxxxxxxxxx xxx.
• Xxxxx Xxxxxxxx xxxx xx xxxxxxx, xxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx xx Xxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxx xxx xxxx xx xx Xxx. x Xx. xx XxxXxX xxx xxx Xxxxxxxxxxxxxxx xxxxxxx.
• Xxx Xxxxxxxx xxxxx xx xxxx, xxxxx xxxxxxxx Xxxx xxxxxx Xxxxxxxxxx xxxxxxxxxxxx.
• Xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxx. Xxxxxx xxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxx x xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xx.xx.xxxx xXXxXx X X. xxxx xx xxxxxxxxx.

16. Freistellungsmöglichkeiten bei Pflege eines Angehörigen

Xxxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx, xxxx xxxx xxxxxxxx. Xxx xxxxxxx xx xxxxxx Xxxxx Xxxxxxx, Xxxxxx xxx Xxxxx xx Xxxxxxxx xxxxxxx. Xxxx xxxxxxxxxx xxx xxx xxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxx. Xxx xxxx "Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxx, Xxxxxx xxx Xxxxx" xxxxx xxxxx xx xxxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxx xxx: Xx xxxxxx Xxxxxxx, xxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxx xxx xxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx.

• Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xx xx Xxxxx. Xxxxxx xxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxx xxx xxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx, xxx. xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxx.
• Xxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx xxx xx x Xxxxxxx. Xxx xxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxx xxxxx xxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxx xx xxxxxxxxxxx Xxxxx xxxxxxx.
• Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xx xx Xxxxxxx xxxxxxx xxxxxxxxx Xxxxxxxx. Xxxx xxxx xxxx xxx xx Xxxxxxxxx xxx xxxx xxx xx Xxxxxxxxxxxxxx. Xxxx xxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxx, xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxx xx Xxxxxxx xxx Xxxxx xxxxxxxx. Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxx, xxx xxx xxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx.
• Xxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxx xxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxx xxxxxx Xxxx xxxxxxx xxxxxxxxx Xxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxx.
• Xxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx xx xxxxxx xxxxxxx Xxxxxxxxxxx xxx xx x Xxxxxxx. Xxxxx xxxx xx xxxxx Xxxxx xxxxxxx, xx xxx Xxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxx xxxx xxxx xxxxxxxxxxxxxx xx xxxxx Xxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxx xxxxxx Xxxx xxxxx Xxx Xxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxx.
• Xxxxxxxxxxx xxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxx: Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxx xxxxx xxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxx xxxx xxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxx Xxxxxxx xx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxx xxxxxx xxxx xxxx Xxxxxxxxxxx, Xxxxxx, Xxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxx xxxxx Xxxxxxxxxxxx: Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxx.

17. Hilfe bei der Pflege durch Haushaltshilfen aus Osteuropa

Xxxxxxxx, xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxx xxxxxxxx, xxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxx xxxxxxx xx xxxxxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxx xx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xx xxxxx xxxxxxxxx Xxxxxxxx xxxxx xxxxxxx xxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xx xxxxxx Xxxxx xxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx, xxxxxxxxxxxx xxx Xxxxx, xxxxxxxxxxxx xxxxxx.

Xxxx xxx x.x.xxxx xxxx xxxx Xxxxxxx xxx Xxxxx, Xxxxxxxxx, Xxxxxxxx, Xxxxxxxxxx, Xxxxxx, Xxxxxxx, Xxxxxxxx xxx Xxxxxxx xxxx. XXxxxXxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx: Xxx xxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxx xxx. xxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxx xxx. Xxxx xxx xxxxxx xxxx xxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxx. Xxxx Xxxxxxxxx xxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxxxx Xxxxx xxxx xx x.x.xxxx xxxxxxxxxxx xxxx, xxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxx xx.xx.xxxx xxxxxxxx. Xxxxxxxxx xxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx XxxxxxXXxXxxxxxx, xxx Xxxxxxx xxxx Xxxxxxxxxxxxx.

Xxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxx Xxxxxxx xxx xxx XXxxxXxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx, xx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxx xxxx: Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxx.

Xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxx xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx, xxx xx xxxx xxx x.x.xxxx xxxx xXxxxxxxxxxxxxXxxxxxxxxxxxxx, XXxxXx. Xxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxx xxx. Xxx Xxxxxxxxxxx xxxx xxxxxx xxxx xxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxx Xxxxxxx xxxxx xx Xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx x xxxxx Xxxxxxxxxxxxxx x xxxx Xxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx XXX XX xxxxxxxxx. Xxxxx xxx xx xxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxx, xxxxxxxxxx xxx xxx Xxx xxx Xxxxxxxxxx.

18. Pflegeleistungen sind umsatzsteuerfrei

Xxx Xxxxx xxx, xx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxxxxxx xxxx. Xxx Xxxx xxxxxx xxxx Xxxxxx, xxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxx. xxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxx xxxxx. Xxx Xxxxxx xxxxx xxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx Xxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx. Xxxxx Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxx xxx xx Xxxxxxxxxxx xxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxx. Xxxxxxxxx xxxxxxxx xxx xxx XXxXxxxxxxxxxxxxxxxxxxxxxxx xXxx. xxx Xxx. x Xxxxxx. xx. Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx, Xxxxxxxxx xxxx xx xx Xxx. x Xxxx x XXX XX xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

Xxxx Xxxxxxxxxx xxx XXX xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxx xxxx xxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxx xxxx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx XXxXxxxxx xxxxxxx, xxx xxx xxxxxxxxx Xxxxx xxx xxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxx xxxx xxx XXxXxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xx xxx, xxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx, Xxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxx xx xxxxxxx. Xxx xxxxxx Xxxxxxxxxxxx xxx xxx XXX xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxx xxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxx xx xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx.