Disclaiming an Inheritance: Who Pays the Funeral Costs?

Do I have to pay funeral costs if I disclaim the inheritance?

The answer is: it depends. Disclaiming the inheritance frees you from the debts of the deceased. It does not, however, automatically free you from the obligation to pay for the funeral. These two legal areas are independent of each other.

German law distinguishes between two bases for cost liability:

• Estate liability (§ 1968 BGB): the costs of an appropriate funeral are borne by the Erbe (heir / inheritance). Anyone who disclaims is not an Erbe and falls out of this duty.
• Bestattungspflicht (under Land law): the funeral statutes of the federal states (Bundeslaender) oblige close relatives to arrange the funeral. This duty exists regardless of whether you are an Erbe.

In practice that means: you can disclaim the inheritance and still be stuck with the funeral costs.

Bestattungspflicht and estate liability: the difference

Estate liability under § 1968 BGB

The costs of burying the Erblasser (testator) are borne by the Erbe. The rule is clear. If you disclaim, you are treated as if you had never inherited. The estate liability then falls on whoever actually becomes Erbe.

If all Erben disclaim, the estate passes to the State (Fiskus, § 1936 BGB). The State then bears the funeral costs to the extent of the estate. If the estate does not suffice, the State does not get stuck with the costs. Instead the public-order office (Ordnungsamt) turns to the relatives who are subject to the Bestattungspflicht.

Bestattungspflicht under Land law

Every federal state (Bundesland) has its own funeral statute. These statutes govern who has to arrange the funeral. The order of those subject to the duty is broadly similar:

1. Spouse or registered civil partner
2. Children
3. Parents
4. Siblings
5. Grandchildren
6. Grandparents

The Bestattungspflicht is a public-law duty. It arises from the family relationship, not from the position as Erbe. Disclaiming the inheritance does not change that.

Example from Hesse (§ 13 FBG Hessen): the persons subject to the funeral duty are, in the following order, the spouse, the children, the parents, the siblings and the grandchildren. Anyone who is subject to the duty and fails to arrange the funeral commits an administrative offence.

What does a funeral in Germany cost?

The costs of a funeral vary widely. A simple burial can start at EUR 3,000. An elaborate funeral with a large funeral service can cost EUR 15,000 or more.

Average cost breakdown

The public-order office applies the standard of an "appropriate funeral" when determining costs. Luxurious specifications fall outside that scope. A dignified funeral with coffin or urn, grave and a simple funeral service is regarded as appropriate.

Three stages of cost liability

In practice a three-stage order has emerged:

Stage 1: the Erben (§ 1968 BGB)

The Erben primarily bear the funeral costs. If there are Erben and the estate is sufficient, the costs are paid out of the estate. The Erben are personally liable with all their private assets if the estate does not suffice.

Stage 2: relatives subject to the funeral duty (Land law)

If all Erben have disclaimed or the estate is completely without means, the public-order office turns to the relatives subject to the Bestattungspflicht. The office orders the funeral and invoices the costs by administrative decision.

You can object to that decision and then bring a court action. The prospects of success are limited, however, where you are actually subject to the duty.

Stage 3: the social welfare office (§ 74 SGB XII)

If no relative can bear the costs, the social welfare carrier takes over the necessary costs of a funeral. Precondition: the costs cannot reasonably be expected from those obliged.

Requirements for the social welfare office to take over costs:

• You are subject to the funeral duty
• You cannot bear the costs from your own income or assets
• The estate is not sufficient to cover them
• There are no other relatives able to pay

The social welfare office reviews your financial capacity. Assets above the protection amounts are taken into account. The application generally has to be filed before or shortly after the funeral.

Practical tips: how to protect yourself

Tip 1: keep the receipts

If you organise the funeral although you have disclaimed the inheritance, keep all invoices and receipts. You have a claim for reimbursement against the actual Erben or the estate.

Tip 2: get cost estimates

Before the funeral, obtain at least two cost estimates. The public-order office only reimburses appropriate costs. Anyone choosing an elaborate funeral remains stuck with the difference.

Tip 3: contact the social welfare office early

If it becomes foreseeable that you cannot bear the costs, file the application under § 74 SGB XII before the funeral. Retrospective approval is significantly more difficult.

Tip 4: check for funeral insurance

Check whether the deceased had a funeral insurance policy. These policies often cover EUR 5,000 to 15,000 and are paid independently of the estate to the named beneficiary. The beneficiary is often a close relative.

Tip 5: decouple Bestattungspflicht and disclaimer

Make both decisions consciously and separately. The question "do I disclaim the inheritance?" and the question "who organises the funeral?" have different deadlines and legal bases. Pay attention here to the six-week period for disclaiming, which runs independently of the funeral.

Special case: funeral already paid, then the inheritance disclaimed

Anyone who has arranged and paid for the funeral and then disclaims the inheritance has a claim for reimbursement against the estate. The costs of an appropriate funeral are estate liabilities. The new Erbe or the estate administrator has to reimburse those costs.

In practice, enforcement is difficult where the estate is over-indebted. The estate assets then do not suffice for a complete reimbursement.

Conclusion

Disclaiming the inheritance frees you from the debts of the deceased, but not automatically from the funeral costs. The Bestattungspflicht under Land law catches close relatives regardless of the position as Erbe, and average funeral costs of EUR 5,000 to 10,000 can be claimed by administrative decision. Anyone who obtains cost estimates in good time and applies under § 74 SGB XII where necessary can keep the financial burden in check.

Frequently asked questions

Can the public-order office force me to pay for the funeral?

Yes. If you are subject to the Bestattungspflicht and fail to arrange the funeral, the public-order office orders the funeral ex officio. You receive the costs as an administrative decision. You can lodge an objection, but the funeral duty itself cannot be shaken off.

Do funeral costs count as estate liabilities for Erbschaftsteuer (German inheritance tax)?

Yes. For the Erben the funeral costs are deductible as estate liabilities (§ 10 (5) No. 3 ErbStG). The lump-sum allowance is EUR 10,300, without any need for evidence.

What happens if the deceased left a funeral directive?

A funeral directive governs how the funeral should run (burial or cremation, place, sequence). It does not, however, govern who bears the costs. The cost liability continues to follow from § 1968 BGB and the Land funeral law.

Next steps

The decision on a disclaimer of inheritance should not be taken without also thinking through the funeral costs. The two issues interlock. What you have to look out for after an Erbfall (death event) is in the guide Erbfall happened: the most important steps and deadlines.

Use the Erbschafts-Navigator to capture your situation in structured form. Or book an Erstgespraech (first meeting) to discuss the financial consequences of a disclaimer in your concrete case.

Related topics

• Disclaiming the inheritance: period, effect, liability — the fundamentals overview.
• Disclaiming the inheritance: period missed — what to do? — when the six-week period has lapsed.
• Who inherits if I disclaim? — statutory succession after a disclaimer.
• Disclaiming the inheritance: template plus notary — form and template.
• Disclaiming the inheritance — costs: notary, court, lawyer — fee table and worked values.
• Disclaiming the inheritance among siblings — strategic constellations.
• Topic hub: disclaiming the inheritance — all answers at a glance.
• Erbfall — first steps and deadlines — full process overview.

Personal conversation?

If the estate looks dangerous from a liability angle (debts, guarantees, business shares), the question of whether or not to disclaim is rarely trivial. A 30-minute Erstgespraech clarifies whether disclaimer, acceptance under reservation of the inventory or estate insolvency is the right strategy.

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