Wegweiser Inheritance & Estates · When someone has died Deutsch

⚱️ Burial and funeral costs

The funeral costs are in principle borne by the heir. If you cannot pay them, you can apply for social assistance (Sozialhilfe).

funeral costs burial social assistance duty to arrange burial heir social welfare office estate liability

In brief

Under the law, the heir bears the funeral costs. They count as estate debts.

Who must arrange the burial is governed by the burial laws of the federal states. These are often close relatives.

If you cannot pay the costs, the social welfare office (Sozialamt) covers the necessary costs to the extent that they cannot reasonably be expected of you. If possible, apply before you sign the funeral contract.

If you disclaim, you are not an heir. You can still be obliged to arrange the burial as a relative.

Step by step

  1. Clarify the duty to arrange burialWho must arrange burial under state law? If in doubt, ask the public order office or registry office.
  2. Compare costsGet quotes. Costs can vary widely.
  3. Ask the social welfare office if money is shortApplication under § 74 SGB XII; in good time, before signing the contract.
  4. Keep receiptsInvoices are important for the estate and for tax.

Deadlines

Heir bears costs
Costs of the testator's funeral§ 1968 BGB
State law
Deadlines for burial and persons obliged to arrange it: not uniform, not checked hereBurial laws of the federal states
Watch out – common mistakes
  • The social welfare office assesses what can reasonably be expected of you. Ask before the contract, otherwise coverage may fail.
  • The duty to arrange burial and the duty to pay the costs are two different things.
  • Death grants and insurance are not checked here.
In depth · legal basis, figures and practice – for advisers and professionals

Bearing the costs

§ 1968 BGB: the heir bears the costs of the testator's funeral. Under § 1967 BGB the costs are among the estate liabilities. If the estate is insufficient, it remains to be clarified who pays under other provisions.

Coverage by social assistance

§ 74 SGB XII: the necessary costs of a burial are covered to the extent that the person obliged to bear them cannot reasonably be expected to do so. Details of reasonableness and of applying are not checked here.

State law

The federal states regulate who is obliged to arrange burial and how long it may take. This page contains no documented information on this.

Tax

Whether funeral costs are deductible as estate liabilities for inheritance tax is not checked here.

Who is responsible
  • Social welfare office of your place of residence (application under § 74 SGB XII)
  • Public order office or registry office (duty to arrange burial)
  • Funeral director
Further reading
Estate debts and limiting liabilityInheritance tax: allowances, reporting, tax classes

Quick questions

Worum geht es bei „Burial and funeral costs“?
The funeral costs are in principle borne by the heir. If you cannot pay them, you can apply for social assistance (Sozialhilfe).
Which deadlines and figures matter?
  • Heir bears costs: Costs of the testator's funeral (§ 1968 BGB)
  • State law: Deadlines for burial and persons obliged to arrange it: not uniform, not checked here (Burial laws of the federal states)
What should I do first?
  • Clarify the duty to arrange burial: Who must arrange burial under state law? If in doubt, ask the public order office or registry office.
  • Compare costs: Get quotes. Costs can vary widely.
  • Ask the social welfare office if money is short: Application under § 74 SGB XII; in good time, before signing the contract.
What do I need to watch out for?
  • The social welfare office assesses what can reasonably be expected of you. Ask before the contract, otherwise coverage may fail.
  • The duty to arrange burial and the duty to pay the costs are two different things.
  • Death grants and insurance are not checked here.
Evidence
  • Gesetze im Internet, BGB §§ 1967, 1968, retrieved 20 September 2026
  • Gesetze im Internet, SGB XII § 74, retrieved 20 September 2026
As of

September 2026 · Sources and method

A question about your situation that this page does not answer? Write to us or use the contact form – we will tell you which office is responsible and what to bring. Free of charge, without individual legal advice.