When a relative dies, costs are incurred in many places, which in most cases have to be paid by the community of heirs. Who has to bear the costs for the funeral has already been determined in this article shown. However, the costs incurred do not end with the funeral. On the contrary, in practice it is often forgotten that ongoing costs for grave maintenance are also incurred after the funeral.
What do the grave care costs include?
It is not possible to give a generalised answer regarding the amount of grave care costs. The costs for grave care are made up of various expenses that are incurred over time.
Firstly, it should be noted that the purpose of grave maintenance is to ensure the preservation of the grave site. In many cemeteries, regular maintenance of the gravesite is prescribed and penalties are imposed in the event of non-compliance.
It is generally understood that grave care includes all work that is suitable for ensuring that a grave looks well-kept and is safe; decorative design is also included in grave care. In particular, the responsible persons are obliged to control pests, pull weeds and remove other disturbing elements.
The following aspects are relevant with regard to the cost issue:
- Duration of care
- Maintenance intervals
- The cemetery statutes, which specify the rules for planting and designing the grave.
Depending on the amount of work involved, the cost of grave maintenance ranges from 80 to 700 euros per year.
Who pays the grave care costs?
§ Section 1968 of the German Civil Code states that the heir bears the costs of the deceased's funeral; the law does not make any corresponding provisions with regard to subsequent grave care costs.
The burial is completed within the meaning of § 1968 BGB with the preparation of the grave site and the transfer of the mortal remains to this grave site.
It is not uncontroversial whether the grave maintenance costs described above are also to be borne by the heirs. Originally, some were of the opinion that the grave maintenance costs should be borne by the community of heirs as a liability of the estate.
However, the BGH has since ruled in its judgement of 26 May 2021 that grave care costs are not estate liabilities within the meaning of Section 2311 BGB (Ref.: IV ZR 174/20). This decision was based on the fact that, according to the wording of Section 1968 BGB, the heir or the community of heirs bears the costs of the deceased's funeral; the actual costs of a funeral only include the act of burial itself, which is concluded with the establishment of a permanent and appropriate burial site. Expenses for the care and maintenance of the grave monument and the burial site no longer fall under the burial costs, but could at most be regarded as a moral obligation of the heirs.
Are the costs of grave care tax-deductible?
For some years now, private individuals have been able to claim expenses for household-related services against tax. A total of 20 % of the expenses are recognised.
In its judgement of 28 February 2009, the Lower Saxony Tax Court ruled that the maintenance of a grave is not to be regarded as a household-related service (ref. no.: 4 K 12315/06).