Pflegebedürftigkeit

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1. Vorab: Unterschied zwischen pflegebedürftig und hilflos

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Xxx Xxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxx xxxxxxxx "xxxxxxxxxxxxxxxx" xxx "xxxxxxx":

a) Pflegebedürftigkeit

Xxxxxxxxxxxxxxxx xxxx "Xxxxxxxx, xxx xxxxx xxxxx xxxxxxxxxxxxx, xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxx Xxxxxx xxx Xxxxx, xxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxx Xxxxxx, xx xxxxxxxxxxx xxxx xxxxxxxx Xxxxx xxx Xxxxx xxxxxxxxx" xxx xx XXX XXx.

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Menschen mit Demenzerkrankungen

Xxxxxx xxx xxx xxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxx. Xxxxxxxxxxxx xxxxxxx xxxxxx xx Xxxxxxxxxxx xxxxxxx xxxxx x,x Xxxxxxxxx Xxxxxxxx xx xxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxx, xxxx xxxx Xxxxxxx xxx xxxxx xx Xxxxxx Xxxxxxxxx. Xxxx xx.xxx Xxxxxxxx xxxxxxxxx xxxxxxxxx xxx. Xx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxx xxxxxxxx xxx, xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxx xxx xxx Xxxxxxxxx xxx xxx Xxxxxx.

Xxxx xx Xxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xx Xxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxx xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxx xxx xxxx xx xxxxxx Xxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxxxxx xxxx xxxx Xxxx, Xxxxxxxxx xxx Xxxxx. Xxx Xxxxxxxx Xxxxxx xxx xxxxxxx xxxx xxx xxxxxx Xxxxxxx xxx xxxxxxxxxx Xxxxx xxxx xxx Xxxxxxxx xx xxx Xxxx. Xxxx xxxx xxx xxx Xxxxxxx xxx Xxxxxxxx, xxx xx Xxxxxxxxxxxxxxxxx xxxxx, xxxxxx xx xxxxx Xxxxxxxxxxxxxxxx.

b) Hilflosigkeit

Xxxxxxx xxxx "Xxxxxxxx, xxx xxxx xxxx Xxxxx xxx xxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xx Xxxxxx xxxxx xxxxx Xxxxx xxxxxxx Xxxxx xxxxxxx xxxxxxxxx" xxx xxx Xxx. x XXxXx.

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Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx x xxxxx xxxxxx xx xxxx Xxxxxxxxxxxx x xxxxxxxxxx xxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxx. Xx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxx x xxxxxxxxxxx xxxxx, xx xxxxxx xx xxxxx xxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx. Xxxxx xxxxxx xxxxxxxxxxxx, xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xx XXX XXx.

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Xxxxxxxx xx Xxxxxxxxxxx XXX xxxx xxxxx xxx. xx xxxx xxx Xxxxxxxxxx x xxxx x xxxx xxxxxx "xxxxxxxxxxxxxxxx" xxx xxxx "xxxxxxx". Xxxxxxxx xx Xxxxxxxxxxx X xxx XX xxx. xxx Xxxxxxxxxx x xxx x xxxx xxx "xxxxxxxxxxxxxxxx", xxxxx xxxxxx "xxxxxxx".

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• Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx XXX xxxx xxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxx xx xx XXxX, xxxxxx xxx xxxxxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxxx. Xxxxxxxxxxx xxxx xxx xxxxxxxx XxxxxxxxxxxxXxxxxxxxxxxx xxx x.xxx XXX xx Xxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxx xxxx x xxxxxx xxx xxxxx Xxxxxxxxx xxxx xxx Xxxxxx xxxxxxx x xxx XxxxxxxXxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxxxxxx.

2. Behinderten-Pauschbetrag

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Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxXxxxxxxxxxx "X"xxxxxxxxxxxx xxx Xxxxxxxx, xxx xxxxxxx xxxx, xxx Xxxxxxx xxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxxXxxxxxxxxx x xxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx XxX xxx. Xxx Xxxxxxxxxxxx xxxxx XxX xxxxxx xx xxxxxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx. xxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx "X" xxxxxxx.

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Xxx Xxxxx xxx, xx xxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxx xxxx xxxx xx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx. Xxxx xxxx xxxx xxxxxxxx Xxxxxxxx:

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Xxx xxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxx:

• Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx XXX xxxx xxx xxx Xxxxxxxxxxx "X" xxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx xxx xxxxxxxxx XxxxxxxxxxxxXxxxxxxxxxxx xxx x.xxx XXX xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx. Xxxx xxxx: Xxxxxxxx Xxxxxxxxxxxx xxxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxx xX xx.x Xxx. x XXxXx.
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Günstigere Behandlung bei Kindern

Xxxx xxxxxxxxxx Xxxxxx xxxxxxx xxx Xxxxxx xxxxx XxxxxxxxxxxxXxxxxxxxxxxx xx Xxxxxxxx xxxxxx, xxxx xxx xxxx xxx Xxxx Xxxxxxxxxx xxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxx xxxxxx xxxx xxx xxx Xxx. x XXxXx.

Xxxx Xxxxxxxxxx xxx Xxxxxx xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxx xxxxxxx. Xx xxxxx xxxx xxx "XxxxxxxxxXxxxxXxxxxxx": Xxxxxxxx XxxxxxxxxxxxXxxxxxxxxxxx xxxx Xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xx xx XXxX xX xx.x Xxx. x XXxX xxxxx.

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Xxxxxxx Xxxxxxxxxxxxx:

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3. Pflege-Pauschbetrag

Xxx XxxxxxxXxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxx. Xxx Xxxxxx xxxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx 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

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XXXXXXXXX: Xxx XxxxxxxXxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx, xxx xxxxx xxxxxxxx xxxx, xxxx xxx Xxxxxx xxxxx xxxxxxxx xxx xxxxxx Xxxxxx xxxxxxx xX xxx Xxx. x XXxXx.

Xxx XxxxxxxXxxxxxxxxxxx xxxxxxxx Xxx xxxxxxxxxx xxx xxxx, xxxx Xxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxx xxxxxxxx, xxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxx 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.

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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.

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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?

Xxxxxxxxxxxxx xxxx xxx XxxxxxxXxxxxxxxxxxx xxx, xxxx Xxx xxxx Xxx Xxxxxxxx xxx Xxxxxx xxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxx xxxxx Xxxx xxx Xxxxxx. Xx xxx xxxxxxxxxxxx, xxxx Xxx xx Xxxxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxx xX xxx Xxx. x XXxXx. Xxx Xxxxx xxx, xx xxxxxxx Xxxxxx xxx xxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx xxxx xxx. xxx xxxxxx Xxxxxx xxxxxxx xxxx.

Xxx xxxx xx Xxxxxx xxxxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xx xxxxxxxx, xx xxx XxxxxxxXxxxxxxxxxxx xxxx xxxx xx xxxxxxxxx xxx, xxxx Xxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxx, xxx xxxxx xxx Xxxxx xx xxxxx Xxxxxxxxxx xxxxxxxxxxxxx xxx, xx xxxxx Xxxxxxxxxx xx xxxx xxxx Xxxxx xxxxxx xxx xx xxxxx Xxxxxxx xxxxxxxxx. Xxx Xxxxxxx xxxxx xx xxx Xxxxxxxx, xxxx xx xxxx xxx Xxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx. Xx xx Xxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxxx xxxxx xxx XxxxxxxXxxxxxxxxxxx xxxxxxxxxxxx xXX Xxxxxxxx, Xxxxxx xxx xx.x.xxxx, xx X xxxxxxxx.

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4. Betreuung durch Pflegekraft oder Pflegedienst

a) Abzug als 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.

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Xxxxxxxx:
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b) Steuerermäßigung nach § 35a EStG

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5. Unterbringung in einem Pflegeheim

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6. Pflegeleistungen der Pflegestufe 0

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7. Niedrigschwellige Betreuung

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8. Weitere pflegebedingte Aufwendungen

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9. Steuerliche Behandlung des Pflegegeldes

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10. Kurzzeitpflege bei fehlender Pflegebedürftigkeit

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