Funeral expenses as an extraordinary burden

Only if estate and other benefits are not sufficient for the funeral costs, a deduction as an extraordinary burden comes into question.

It is true that the costs of a funeral are unavoidable expenses and thus fulfill an important requirement for an extraordinary burden. However, they can only be claimed as such if the costs cannot be met in full from the estate and are not covered by other cash benefits received in connection with the death. With this ruling, the Hamburg Fiscal Court followed a comparable decision by the Federal Fiscal Court in another case.