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["Anlage PKH/VKH-Berechnung",{"$nulls":4},{"$f":"TODAY()","v":"2025-12-29"},null,{"$f":"$F$67","v":{"v":0,"d":"0.00 €"}}]
["Wohnsitz für Freibeträge:",null,"Az.:",{"$f":"IF(Kurzberechnung!D1=\"\",\"\",Kurzberechnung!D1)","v":""},{"$nulls":3},"Freibeträge etc. ab 01.01.2026",{"$nulls":9},1]
[]
["I. Einkünfte",null,null,"Einkommen (ggf. siehe Detailsseite)",{"v":0,"d":"0.00 €"},{"$f":"SUM(E4:E6)/B7","v":{"v":0,"d":"0.00 €"}},null,"Bitte nur Daten in die "]
["   Werte für:",null,null,"sonstige Einnahmen",{"v":0,"d":"0.00 €"},null,null,"grauen Felder eintragen!"]
[{"$nulls":3},"Weihnachts-/ Urlaubsgeld (umgelegt)",{"v":0,"d":"0.00 €"}]
[null,1,5,{"$f":"IF(F65=1,\"Kindergeld\",\"\")","v":"Kindergeld"},{"$f":"IF(F65=1,(IF(B64<3,B64*H88,(IF(B64=3,(H88*2+H89),(H88*2+H89)+(B64-3)*H90)))),\"\")","v":{"v":0,"d":"0.00 €"}},{"$f":"E7","v":{"v":0,"d":"0.00 €"}},null,"Kostenvoranschlag gem. DB-PKH:"]
[]
["II. Abzüge gemäß § 82 II SGB XII",null,null,"Lohnsteuer",{"v":0,"d":"0.00 €"},{"$f":"SUM(E9:E16)/B16","v":{"v":0,"d":"0.00 €"}},null,null,12]
["   Werte für:",null,null,"Solidaritätszuschlag",{"v":0,"d":"0.00 €"}]
[{"$nulls":3},"Kirchensteuer",{"v":0,"d":"0.00 €"},null,null,"Streit-/Verfahrenswert:"]
[{"$nulls":3},"Rentenversicherung",{"v":0,"d":"0.00 €"},null,null,{"v":3000,"d":"3,000.00 €"}]
[{"$nulls":3},"Krankenversicherung (auch Zusatz-)",{"v":0,"d":"0.00 €"}]
[{"$nulls":3},"Arbeitslosenversicherung",{"v":0,"d":"0.00 €"},null,null,"voraussichtliche Kosten:"]
[{"$nulls":3},"Pflegeversicherung",{"v":0,"d":"0.00 €"},null,null,{"$f":"VLOOKUP(H12,Werte!B98:S139,MATCH(Ratenberechnung!I9,Werte!C97:S97,0)+1,TRUE)","v":{"v":923,"d":"923.00 €"}}]
[null,1,null,"Gewerbesteuer",{"v":0,"d":"0.00 €"}]
["II.a sonstige Abzüge",null,null,"Beiträge Gewerkschaft/Berufsverband",{"v":0,"d":"0.00 €"},{"$f":"SUM(E17:E24)","v":{"v":0,"d":"0.00 €"}},null,"zu zahlen sind:"]
["   (Werte für 1 Monat)",null,null,"Rundfunkbeitrag",{"$f":"IF(G18>1,Werte!C25/(G18-1),0)","v":{"v":0,"d":"0.00 €"}},null,{"v":1,"d":"1.00 DM"},{"$f":"IF(H1>0,(IF(H1>H15,\"alle Kosten in einer Rate\",I18&\" Rate(n) und \"&(H15-(I18*H1))&\" €\")),\"keine Raten\")","v":"keine Raten"},{"$f":"IF(H1>0,(ROUNDDOWN(H15/H1,0)),0)","v":0}]
[{"$nulls":3},"Hausrat- /Haftpflichtversicherung",{"v":0,"d":"0.00 €"},null,null,{"$f":"IF(I18>47,\"Es sind pro Verfahren jedoch nur\",\"\")","v":""}]
[{"$nulls":3},"sonst. angemessene Risikoversicherungen",{"$f":"Kurzberechnung!E8","v":{"v":0,"d":"0.00 €"}},null,null,{"$f":"IF(I18>47,\"maximal 48 Raten zu zahlen (§ 115 II 4 ZPO)\",\"\")","v":""}]
[{"$nulls":3},"geförderte Altersvorsorge",{"v":0,"d":"0.00 €"},null,null,{"$f":"IF(AND(H1>0,H15<=(H1*4)),\"(Kosten ≤ 4 Raten, § 115 IV ZPO beachten)\",\"\")","v":""}]
[null,null,{"$f":"Kurzberechnung!C9","v":0},"km Entf. zur Arbeit (5,20 € /km)¹",{"$f":"C22*5.2","v":{"v":0,"d":"0.00 €"}}]
[{"$nulls":3},"Monatskarte ÖPNV",{"$f":"Kurzberechnung!E10","v":{"v":0,"d":"0.00 €"}}]
[{"$nulls":3},"sonstige Werbungskosten/Kinderbetreuung",{"$f":"Kurzberechnung!E11","v":{"v":0,"d":"0.00 €"}}]
["Nettoeinkommen",{"$nulls":4},{"$f":"F4-F9-F17+(IF(F65=1,F7,0))","v":{"v":0,"d":"0.00 €"}}]
[]
["III. Erwerbstätigenfreibetrag § 115 I Nr. 1 b",{"$nulls":3},1,{"$f":"IF(E27=1,I83,0)","v":{"v":282,"d":"282.00 €"}}]
[]
[]
["IV. Freibeträge nach § 115 I ZPO",null,null,2,null,{"$f":"VLOOKUP(D30,H84:I86,2)","v":{"v":54.82,"d":"54.82 €"}}]
[]
[null,1,"Ehegatte/","Einkommen",{"$f":"Kurzberechnung!E18","v":{"v":0,"d":"0.00 €"}},{"$f":"IF(B32>1,IF(E33=0,Q32,E33),0)","v":{"v":0,"d":"0.00 €"}},{"$nulls":7},{"$f":"IF(B32=2,I83,0)","v":0},{"$f":"IF(E32-IF(B32=2,N32)>0,E32-IF(B32=2,N32),0)","v":{"v":0,"d":"0.00 €"}},{"$f":"I84","v":619},{"$f":"IF(P32-O32>0,P32-O32,0)","v":619}]
[null,null,"eingetr. LP:","von PKH-Partei gezahlter Unterhalt",{"$f":"Kurzberechnung!E19","v":{"v":0,"d":"0.00 €"}}]
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[null,1,"1. Person:","Einkommen /Unterhalt v. anderer Person",{"$f":"Kurzberechnung!E21","v":{"v":0,"d":"0.00 €"}},{"$f":"IF(B35>1,IF(E36=0,Q36,E36),0)","v":{"v":0,"d":"0.00 €"}},{"$nulls":4},"Kind für KiGe?","Kindergeld?","KiGe-Betrag","Freibetrag für Erwerbstätigkeit","Einkommen real","Freibetrag","verbleibender Freibetrag"]
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[]
[null,1,"5. Person: ","Einkommen /Unterhalt v. anderer Person",{"v":0,"d":"0.00 €"},{"$f":"IF(B47>1,IF(E48=0,Q48,E48),0)","v":{"v":0,"d":"0.00 €"}}]
[{"$nulls":3},"von PKH-Partei gezahlter Unterhalt",{"v":0,"d":"0.00 €"},{"$nulls":5},{"$f":"IF(B47>1,L48-1,0)","v":0},1,{"$f":"IF(AND(F65=2,L48=2),H90,0)","v":{"v":0,"d":"0.00 €"}},{"$f":"IF(OR(B47=2,B47=3),I83,0)","v":0},{"$f":"IF(E47-IF(OR(B47=2,B47=3),N48)>0,E47-IF(OR(B47=2,B47=3),N48),0)","v":{"v":0,"d":"0.00 €"}},{"$f":"LOOKUP(B47,H76:H82,I76:I82)","v":0},0]
[]
[{"$nulls":3},"Mehrbedarfe gem. § 115 I Nr. 4 ZPO4",{"$f":"IF(Kurzberechnung!E30=0,Mehrbedarf!D23,Kurzberechnung!E30)","v":{"v":0,"d":"0.00 €"}}]
[{"$nulls":3},"weiterer Unterhalt/Sonderfälle",{"v":0,"d":"0.00 €"},{"$f":"E51+E50","v":{"v":0,"d":"0.00 €"}}]
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["V. Unterkunft und Heizung",null,null,"Kosten der Unterkunft/Heizung; Nebenkosten2",{"$f":"Details!B32","v":{"v":0,"d":"0.00 €"}},{"$f":"IF(C54=6,(IF(E54>0,(F4*E53)/(F4+E54),E53)),E53/C54)","v":{"v":0,"d":"0.00 €"}}]
[null,null,6,null,{"v":0,"d":"0.00 €"}]
[]
["VI. Besondere Belastungen",null,null,"Abzahlungsverpflichtungen",{"$f":"Kurzberechnung!E34","v":{"v":0,"d":"0.00 €"}},{"$f":"SUM(E56:E60)","v":{"v":0,"d":"0.00 €"}}]
[{"$nulls":3},"Abzahlungsverpflichtungen",{"$f":"Kurzberechnung!E35","v":{"v":0,"d":"0.00 €"}}]
[{"$nulls":3},"Abzahlungsverpflichtungen",{"$f":"Kurzberechnung!E36","v":{"v":0,"d":"0.00 €"}}]
[{"$nulls":3},"Fortbildungskosten",{"v":0,"d":"0.00 €"}]
[{"$nulls":3},"andere PKH-Raten",{"v":0,"d":"0.00 €"}]
[]
[]
[{"$nulls":4},"verbleibendes Einkommen (gerundet):",{"$f":"TRUNC(F25-(SUM(F27:F60)))","v":{"v":-336,"d":"-336.00 €"}}]
[null,{"$f":"SUM(K45,K42,K39,K36,K48)","v":0}]
[{"$nulls":5},{"v":1,"d":"1.00"}]
[{"$nulls":5},{"$f":"F63+F64","v":{"v":-336,"d":"-336.00 €"}}]
["www.pkh-berechnung.de",{"$nulls":3},"PKH-Rate: 3",{"$f":"IF(H67=2,(TRUNC(IF(F66<20,0,(IF(F66<601,(F66/2),(300+(F66-600))))))),IF(F66<16,0,(IF(F66>750,(300+F66-750),(LOOKUP(F66-1,B81:B96,D81:D96))))))","v":{"v":0,"d":"0.00 €"}},null,2]
["1 gem. § 115 I S. 3 Nr. 1 ZPO iVm. § 3 VI Nr. 2a DVO zu § 82 SGB XII; unter Berücksichtigung BGH, BeckRS 2012, 18621"]
["2 Aufteilung nach der Zahl der Personen mit Einkommen, ggf. im Verhältnis der Eink. bei großen Einkommensunterschieden "]
["3 gem. § 115 II ZPO"]
["4 siehe Zusatzblatt"]
[5]
["© Andreas Erdmann, Tauche, erdmann.pkh@googlemail.com, www.pkh-berechnung.de",{"$nulls":4},"kein",null,1,0]
[{"$nulls":5},"erwerbst.",null,2,{"$f":"I84+I83","v":901}]
[{"$nulls":5},"nicht erwerbst.",null,3,{"$f":"I84","v":619}]
[{"$nulls":5},"keine",null,1,0]
[{"$nulls":5},"18+ J. erwerbst.",null,2,{"$f":"I79","v":496}]
["Partei ist erwerbstätig.",{"$nulls":4},"14-17 J. erwerbst.",null,3,{"$f":"I80","v":518}]
["Partei ist nicht erwerbstätig.",{"$nulls":4},"18+ J.",null,4,{"$f":"Werte!C9","v":496}]
[{"$nulls":5},"14-17 J.",null,5,{"$f":"Werte!C8","v":518}]
[null,15,null,15,null,"6-13 J.",null,6,{"$f":"Werte!C7","v":429}]
[null,50,null,30,null,"bis 5 J.",null,7,{"$f":"Werte!C6","v":393}]
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[null,150,null,60,null,"Partei",null,1,{"$f":"Werte!C5","v":619}]
[null,200,null,75,null,"Partei (Strafgefangener in den alten BL)",null,2,{"$f":"ROUND(Werte!C22*0.01386,2)","v":54.82}]
[null,250,null,95,null,"Partei (Strafgefangener in den neuen BL)",null,3,{"$f":"ROUND(Werte!C23*0.01386,2)","v":54.82}]
[null,300,null,115,null,"Kindergeld"]
[null,350,null,135,null,"1.+2.",null,{"$f":"Werte!C11","v":259}]
[null,400,null,155,null,"3.",null,{"$f":"Werte!C12","v":259}]
[null,450,null,175,null,"4.+",null,{"$f":"Werte!C13","v":259}]
[null,500,null,200]
[null,550,null,225]
[null,600,null,250]
[null,650,null,275,null,"ohne KiGe"]
[null,700,null,300,null,"und KiGe"]
[null,750]
[{"$nulls":5},"Kindergeld ist Einkommen des Elternteils"]
[{"$nulls":5},"Kindergeld ist Einkommen des Kindes"]
[{"$nulls":3},"1 Monat",null,{"$f":"IF(F65=2,\"OLG Rostock, FamRZ 2013, 648\",\"BGH, NJW 2017, 962\")","v":"BGH, NJW 2017, 962"}]
[{"$nulls":3},"2 Monate",null,"Berechnung gem. § 115 II ZPO ALTE Fassung bis 31.12.2013"]
[{"$nulls":3},"3 Monate",null,"Berechnung gem. § 115 II ZPO NEUE Fassung ab 01.01.2014"]
[{"$nulls":3},"4 Monate"]
[{"$nulls":3},"5 Monate"]
[{"$nulls":3},"6 Monate"]
[{"$nulls":3},"7 Monate"]
[{"$nulls":3},"8 Monate"]
[{"$nulls":3},"9 Monate"]
[{"$nulls":3},"10 Monate"]
[{"$nulls":3},"11 Monate"]
[{"$nulls":3},"12 Monate"]
[]
[]
[]
[{"$nulls":3},"Partei trägt gesamte Wohnkosten"]
[{"$nulls":3},"Partei trägt 1/2 der Wohnkosten"]
[{"$nulls":3},"Partei trägt 1/3 der Wohnkosten"]
[{"$nulls":3},"Partei trägt 1/4 der Wohnkosten"]
[{"$nulls":3},"Partei trägt 1/5 der Wohnkosten"]
[{"$nulls":3},"Einkommen d. weiteren im Haushalt lebenden Personen"]
[]
[]
[{"$nulls":3},"(Partei trägt Beitrag nicht)"]
[{"$nulls":3},"(Partei trägt gesamten Beitrag)"]
[{"$nulls":3},"(Partei trägt 1/2 des Beitrags)"]
[{"$nulls":3},"(Partei trägt 1/3 des Beitrags)"]
[{"$nulls":3},"(Partei trägt 1/4 des Beitrags)"]
[{"$nulls":3},"(Partei trägt 1/5 des Beitrags)"]

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[]
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[null,1,"3. Person: ","Einkommen /Unterhalt v. anderer Person",{"v":0,"d":"0.00 €"},{"$f":"IF(B27>1,IF(E28=0,P27,E28),0)","v":{"v":0,"d":"0.00 €"}},{"$nulls":3},{"$f":"IF(B27>1,K27-1,0)","v":0},1,{"$f":"IF(AND(K27=2,F40=2),G88,0)","v":{"v":0,"d":"0.00 €"}},{"$f":"IF(OR(B27=2,B27=3),H82,0)","v":0},{"$f":"IF(E27-IF(OR(B27=2,B27=3),M27)>0,E27-IF(OR(B27=2,B27=3),M27),0)","v":{"v":0,"d":"0.00 €"}},{"$f":"LOOKUP(B27,G75:G81,H75:H81)","v":0},{"$f":"IF(O27-N27-L27>0,O27-N27-L27,0)","v":0}]
[{"$nulls":3},"von PKH-Partei gezahlter Unterhalt",{"v":0,"d":"0.00 €"}]
[]
[{"$nulls":3},"Mehrbedarfe gem. § 115 I Nr. 4 ZPO4",{"$f":"Mehrbedarf!D23","v":{"v":0,"d":"0.00 €"}},{"$f":"E30","v":{"v":0,"d":"0.00 €"}}]
[]
[{"$nulls":3},"Kosten der Unterkunft/Heizung; Nebenkosten",{"$f":"Details!B32","v":{"v":0,"d":"0.00 €"}},{"$f":"E32","v":{"v":0,"d":"0.00 €"}}]
[]
[{"$nulls":3},"Abzahlungsverpflichtung",{"v":0,"d":"0.00 €"},{"$f":"SUM(E34:E36)","v":{"v":0,"d":"0.00 €"}}]
[{"$nulls":3},"Abzahlungsverpflichtung",{"v":0,"d":"0.00 €"}]
[{"$nulls":3},"Abzahlungsverpflichtung",{"v":0,"d":"0.00 €"}]
[]
[{"$nulls":4},"verbleibendes Einkommen (gerundet):",{"$f":"TRUNC(F12-(SUM(F14:F36)))","v":{"v":-901,"d":"-901.00 €"}}]
[null,{"$f":"SUM(J27,J24,J21)","v":0}]
[{"$nulls":5},{"v":2,"d":"2.00"}]
[{"$nulls":5},{"$f":"F38+F39","v":{"v":-901,"d":"-901.00 €"}}]
[null,"www.pkh-berechnung.de",null,null,"PKH-Rate: 3",{"$f":"IF(G66=2,(TRUNC(IF(F41<20,0,(IF(F41<601,(F41/2),(300+(F41-600))))))),IF(F41<16,0,(IF(F41>750,(300+F41-750),(LOOKUP(F41-1,B56:B71,D56:D71))))))","v":{"v":0,"d":"0.00 €"}}]
["1 gem. § 115 I S. 3 Nr. 1 ZPO iVm. § 3 VI Nr. 2a DVO zu § 82 SGB XII; unter Berücksichtigung BGH, BeckRS 2012, 18621"]
["3 gem. § 115 II ZPO"]
["4 siehe Zusatzblatt"]
[5]
["© Andreas Erdmann, Tauche, erdmann.pkh@googlemail.com, www.pkh-berechnung.de"]
[]
[{"$nulls":5},"kein"]
[{"$nulls":5},"erwerbst."]
[{"$nulls":5},"nicht erwerbst."]
["Partei ist erwerbstätig.",{"$nulls":4},"keine"]
["Partei ist nicht erwerbstätig.",{"$nulls":4},"18+ J. erwerbst."]
[{"$nulls":5},"14-17 J. erwerbst."]
[{"$nulls":5},"18+ J."]
[null,15,null,15,null,"14-17 J."]
[null,50,null,30,null,"6-13 J."]
[null,100,null,45,null,"bis 5 J."]
[null,150,null,60,null,"Erwerbst."]
[null,200,null,75,null,"Partei"]
[null,250,null,95,null,"Partei (Strafgefangener in den alten BL)"]
[null,300,null,115,null,"Partei (Strafgefangener in den neuen BL)"]
[null,350,null,135,null,"Kindergeld"]
[null,400,null,155,null,"1.+2."]
[null,450,null,175,null,"3."]
[null,500,null,200,null,"4.+",2]
[null,550,null,225]
[null,600,null,250]
[null,650,null,275]
[null,700,null,300,null,"ohne KiGe"]
[null,750,{"$nulls":3},"und KiGe"]
[{"$nulls":6},1,0]
[{"$nulls":5},"Kindergeld ist Einkommen des Elternteils",2,{"$f":"H83+H82","v":901}]
[{"$nulls":5},"Kindergeld ist Einkommen des Kindes",3,{"$f":"H83","v":619}]
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[{"$nulls":5},"Berechnung gem. § 115 II ZPO ALTE Fassung bis 31.12.2013",2,{"$f":"H78","v":496}]
[{"$nulls":5},"Berechnung gem. § 115 II ZPO NEUE Fassung ab 01.01.2014",3,{"$f":"H79","v":518}]
[{"$nulls":6},4,{"$f":"Werte!C9","v":496}]
[{"$nulls":6},5,{"$f":"Werte!C8","v":518}]
[{"$nulls":6},6,{"$f":"Werte!C7","v":429}]
[{"$nulls":6},7,{"$f":"Werte!C6","v":393}]
[{"$nulls":7},{"$f":"Werte!C4","v":282}]
[{"$nulls":6},1,{"$f":"Werte!C5","v":619}]
[{"$nulls":6},2,{"$f":"ROUND(Werte!C22*0.01386,2)","v":54.82}]
[{"$nulls":6},3,{"$f":"ROUND(Werte!C23*0.01386,2)","v":54.82}]
[]
[{"$nulls":6},{"$f":"Werte!C11","v":259}]
[{"$nulls":6},{"$f":"Werte!C12","v":259}]
[{"$nulls":6},{"$f":"Werte!C13","v":259}]

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[]
["Berechnung Durchschnittseinkommen:"]
[]
["Monat","Einkommen","sonst. Einn.","Steuern","Sozialvers.","Netto"]
["Januar",{"$nulls":4},{"$f":"IF(ISBLANK(B5),\"\",B5+C5-D5-E5)","v":""}]
["Februar",{"$nulls":4},{"$f":"IF(ISBLANK(B6),\"\",B6+C6-D6-E6)","v":""}]
["März",{"$nulls":4},""]
["April",{"$nulls":4},""]
["Mai",{"$nulls":4},""]
["Juni",{"$nulls":4},""]
["Juli",{"$nulls":4},""]
["August",{"$nulls":4},""]
["September",{"$nulls":4},""]
["Oktober",{"$nulls":4},""]
["November",{"$nulls":4},""]
["Dezember",{"$nulls":4},""]
[{"$nulls":5},{"$f":"IF(ISERROR(AVERAGE(F5:F16)),\"\",AVERAGE(F5:F16))","v":""}]
[]
["Berechnung Kosten der Unterkunft und Heizung:"]
[]
["Kosten","Betrag"]
["Kaltmiete"]
["Grundsteuer"]
["Hausmeister"]
["Gebäudeversicherung"]
["Wasser/Abwasser"]
["Heizung"]
["sonstige NK"]
[]
[]
["Zinsen/Tilgung"]
[null,{"$f":"SUM(B22:B31)","v":{"v":0,"d":"0.00 €"}}]

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[null,"Mehrbedarfsberechnung gem. § 115 I Nr. 4 ZPO"]
[]
[null,"Regelbedarfsstufe der Partei",1,{"$f":"LOOKUP(C4,J5:J10,K5:K10)","v":{"v":563,"d":"563.00 €"}}]
[{"$nulls":8},"alleinstehend",1,{"$f":"Werte!C15","v":563},2.3]
[null,"Schwangerschaft? (voraussichtlichen Entbindungstermin angeben):",null,{"$f":"IF(ISBLANK(C6),0,(IF((DATEDIF(TODAY(),C6,\"D\")<196),D4*0.17,0)))","v":{"v":0,"d":"0.00 €"}},{"$nulls":4},"mit Lebensgef.",2,{"$f":"Werte!C16","v":506},2.3]
[null,"alleinerziehend?",1,{"$f":"IF(E7=FALSE,((LOOKUP(C7,J25:J33,K25:K33))/100*K5),((LOOKUP(C7,J25:J33,K25:K33))/100*K5)/2)","v":{"v":0,"d":"0.00 €"}},false,{"$nulls":3},"Vollj. ohne Haushalt",3,{"$f":"Werte!C17","v":451},2.3]
[{"$nulls":8},"14 J. bis <18 J.",4,{"$f":"Werte!C18","v":471},1.4]
[null,"erwerbsfähig und Behinderung und Eingliederungshilfe?",false,{"$f":"IF(C9=TRUE,D4*0.35,0)","v":{"v":0,"d":"0.00 €"}},{"$nulls":4},"6 J. bis <14 J.",5,270,1.2]
[null,"Behinderung mit Merkzeichen \"G\"? (Geburtsdatum angeben):",null,{"$f":"IF(ISBLANK(C10),0,IF(OR(TODAY()>F11,C11=TRUE),D4*0.17,0))","v":{"v":0,"d":"0.00 €"}},null,{"$f":"LOOKUP((YEAR(C10)),I35:I54,J35:J54)","v":0},null,null,"< 6 J.",6,{"$f":"Werte!C20","v":357},0.8]
[null,"und voller Erwerbsminderung",false,null,null,{"$f":"DATE(YEAR(C10)+65,MONTH(C10)+F10,DAY(C10))","v":"1964-12-31"}]
[]
[null,"Warmwassererzeugung dezentral?",false,{"$f":"IF(C13=TRUE,(LOOKUP(C4,J5:J10,L5:L10))*D4/100,0)","v":{"v":0,"d":"0.00 €"}}]
[]
[null,"Mehrbedarf für kostenaufwändige Ernährung",1,{"$f":"(LOOKUP(C15,J56:J63,K56:K63))/100*D4","v":{"v":0,"d":"0.00 €"}},1]
[null,"Mehrbedarf für kostenaufwändige Ernährung (andere Erkrankung)/ sonstiger Mehrbedarf",null,{"v":0,"d":"0.00 €"}]
[null,"Pflege- und Hygieneartikel, die aus gesundheitlichen Gründen laufend benötigt werden",null,{"v":0,"d":"0.00 €"}]
[null,"Putz-/Haushaltshilfe (körperlich stark beeinträchtigte Personen), soweit nicht anders erstattet",null,{"v":0,"d":"0.00 €"}]
[]
[null,"Kosten zur Wahrnehmung des Umgangsrechts: (Fahrstrecke Kfz in km)",0,{"$f":"C20*0.2","v":{"v":0,"d":"0.00 €"}}]
[null,"oder Kosten bei Nutzung öffentlicher VM"]
[]
[null,null,"Mehrbedarf:",{"$f":"IF(SUM(D6:D22)>D4,D4,SUM(D6:D22))","v":{"v":0,"d":"0.00 €"}},{"$f":"IF(SUM(D6:D22)>D4,2,\"\")","v":""}]
[]
[{"$nulls":8},"nein",1,0]
[1,"nach den Empfehlungen des Deutschen Vereins für öffentliche und private Fürsorge (DV)",{"$nulls":6},"1 Kind < 7 J.",2,36]
[{"$f":"IF(SUM(D6:D22)>D4,\"2\",\"\")","v":""},{"$f":"IF(SUM(D6:D22)>D4,\"Summe des insgesamt anerkannten Mehrbedarfs in Höhe des Regelbedarfs gedeckelt\",\"\")","v":""},{"$nulls":6},"1 Kind > 7 J.",3,12]
[{"$nulls":8},"2 Kinder < 16 J.",4,36]
[{"$nulls":8},"2 Kinder > 16 J.",5,24]
[{"$nulls":8},"1 Kind > 7 J. + 1 Kind > 16 J.",6,24]
[{"$nulls":8},"3 Kinder",7,36]
[{"$nulls":8},"4 Kinder",8,48]
[{"$nulls":8},"5 Kinder",9,60]
[]
[{"$nulls":8},1900,0]
[{"$nulls":8},1947,1]
[{"$nulls":8},1948,2]
[{"$nulls":8},1949,3]
[{"$nulls":8},1950,4]
[{"$nulls":8},1951,5]
[{"$nulls":8},1952,6]
[{"$nulls":8},1953,7]
[{"$nulls":8},1954,8]
[{"$nulls":8},1955,9]
[{"$nulls":8},1956,10]
[{"$nulls":8},1957,11]
[{"$nulls":8},1958,12]
[{"$nulls":8},1959,14]
[{"$nulls":8},1960,16]
[{"$nulls":8},1961,18]
[{"$nulls":8},1962,20]
[{"$nulls":8},1963,22]
[{"$nulls":8},1964,24]
[{"$nulls":8},2099,24]
[]
[{"$nulls":8},"keine",1,0]
[{"$nulls":8},"Niereninsuffizienz",2,10]
[{"$nulls":8},"Zöliakie / Sprue",3,20]
[{"$nulls":8},"Krebs",4,20]
[{"$nulls":8},"HIV-Infektion / AIDS",5,10]
[{"$nulls":8},"Multiple Sklerose",6,10]
[{"$nulls":8},"Colitis ulcerosa",7,10]
[{"$nulls":8},"Morbus Crohn",8,10]

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[null,"Basiswerte Stand ","2025-01-01"]
[]
[null,1,"ausgewählter Wert","Bund","FFB","M (Land)","M (Stadt)","Bund"]
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[null,"Partei/Ehegatte",{"$f":"INDEX(D5:G5,1,$B$3)","v":{"v":619,"d":"619.00 €"}},{"v":619,"d":"619.00 €"},{"v":649,"d":"649.00 €"},{"v":637,"d":"637.00 €"},{"v":650,"d":"650.00 €"},"M (Land)"]
[null,"Kinder bis zur Vollendung des 6. Lebensjahres",{"v":393,"d":"393.00 €"},{"v":393,"d":"393.00 €"},{"v":408,"d":"408.00 €"},{"v":404,"d":"404.00 €"},{"v":407,"d":"407.00 €"},"M (Stadt)"]
[null,"Kinder vom 7. bis zur Vollendung des 14. Lebensjahres",{"v":429,"d":"429.00 €"},{"v":429,"d":"429.00 €"},{"v":443,"d":"443.00 €"},{"v":441,"d":"441.00 €"},{"v":446,"d":"446.00 €"}]
[null,"Jugendliche vom Beginn des 15. bis zur Vollendung des 18. Lebensjahres",{"v":518,"d":"518.00 €"},{"v":518,"d":"518.00 €"},{"v":540,"d":"540.00 €"},{"v":534,"d":"534.00 €"},{"v":541,"d":"541.00 €"}]
[null,"Erwachsene.",{"v":496,"d":"496.00 €"},{"v":496,"d":"496.00 €"},{"v":520,"d":"520.00 €"},{"v":510,"d":"510.00 €"},{"v":519,"d":"519.00 €"}]
[]
["Kindergeld:",null,{"v":259,"d":"259.00 €"},"1.+ 2. Kind"]
[null,null,{"v":259,"d":"259.00 €"},"3. Kind"]
[null,null,{"v":259,"d":"259.00 €"},"4. Kind und weitere"]
[]
["Regelbedarfsstufen",null,{"v":563,"d":"563.00 €"},"alleinstehend"]
[null,null,{"v":506,"d":"506.00 €"},"mit Lebensgef."]
[null,null,{"v":451,"d":"451.00 €"},"18 J. bis <25 J."]
[null,null,{"v":471,"d":"471.00 €"},"14 J. bis <18 J."]
[null,null,{"v":390,"d":"390.00 €"},"6 J. bis <14 J."]
[null,null,{"v":357,"d":"357.00 €"},"< 6 J."]
[]
["Bezugsgröße gem. §18 SGB IV",null,{"v":3955,"d":"3,955.00 €"},"alte BL"]
[null,null,{"v":3955,"d":"3,955.00 €"},"neue BL"]
[]
["Rundfunkbeitrag",null,{"v":18.36,"d":"18.36 €"}]
[]
[]
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