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.