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).