Can I claim funeral expenses in an unlimited amount?
No, the tax office only recognises funeral expenses as extraordinary burdens up to a “reasonable amount”.
Since 2003, a reasonableness limit of 7.500 Euro has been used as a guideline. This means:
- Higher costs can be submitted,
- but are only considered up to the limit – except in justified exceptional cases.
Deduction only if the estate is insufficient
Funeral expenses are only deductible if:
- the deceased's estate is insufficient to cover the costs,
- no death benefit insurance or other earmarked benefits cover the costs.
In these cases, the proven costs – minus the reasonable personal burden – are considered extraordinary burdens according to § 33 EStG.
Special case: Taxed death benefit
If an taxed death benefit is paid to the heir, this does not reduce the deductible funeral costs.
BFH decision of 15.06.2023 (VI R 33/20): Taxable death benefit must not reduce deductibility to avoid double taxation.
Tip: Even if your funeral expenses exceed 7,500 Euro, you should fully document and submit them. In special cases – such as repatriation from abroad or religiously motivated additional expenses – the tax office may also recognise higher amounts.
