Cemetery and burial fees; levy
The municipalities charge fees for the use of their burial facilities on the basis of a cemetery fee statute.
The fees for the use of the municipal burial facilities can generally be divided into grave usage fees and burial fees.
The amount of the grave usage fees is essentially based on the expenditure for the provision and maintenance of the cemetery. It is usually charged once in advance for the entire period of use. The burial fees cover the usual services for a burial, such as opening and closing the grave, laying out in the mortuary, etc., taking into account the regular expenses.
The administrative fee, which the municipality can charge for official acts with which it enforces the burial regulations, is to be distinguished from the user fees.
The user fees are set in a statute on the basis of the Municipal Tax Act. The revenue from the charges is intended to cover the costs that can be assessed according to economic principles. The fees are also to be assessed according to the extent to which the public facility is used. A prerequisite for the levying of administrative charges is a municipal cost statute, the legal basis of which is the Cost Act. Here, the administrative expense and the importance of the matter are to be taken into account.
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Responsible for editing: Bayerisches Staatsministerium des Innern, für Sport und Integration
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