Which funeral expenses are not recognised by the tax office?
The tax office does not recognise certain costs related to a funeral as extraordinary expenses under section 33 (1) EStG. These include, in particular:
- Catering costs for funeral guests (e.g. funeral meal)
- Purchase of mourning clothes for the funeral or mourning period
- Travel expenses for relatives to attend the funeral
These expenses are considered general living expenses and are not tax-deductible.
No recognition of funeral provision expenses
Expenses for your own funeral provision – for example, by taking out a provision contract – are not deductible as extraordinary expenses.
This was decided by the Fiscal Court of Münster in its judgement of 23.06.2025 (Ref. 10 K 1483/24 E).
