Tax deduction for funeral expenses: the guide by canton (2025)
Introduction
After a death, families must face numerous expenses: funeral homes, coffin, ceremony, obituary. These costs can quickly reach several thousand francs. What many people don't know: these expenses are tax deductible in Switzerland, either in the deceased's tax return or in the estate's return.
But the deduction for funeral expenses is not uniform. Each canton applies its own rules: some offer a fixed flat rate, others accept actual expenses, and the amounts vary considerably. Between Geneva, Zurich, Vaud or Ticino, the differences can range from single to triple.
This guide helps you understand the principle of tax deduction for funeral expenses, compares cantonal flat rates for 2025, and explains concretely which expenses are accepted and how to declare them. Whether you are organising a funeral or completing the tax return of a deceased relative, you will know exactly how to optimise your deduction and avoid common mistakes.
📌 Summary (TL;DR)
Funeral expenses are tax deductible in Switzerland, but the rules vary by canton. You can choose between a cantonal flat rate (fixed amount without supporting documents) or deduct actual expenses (with invoices). Deductible expenses include the coffin, cremation, ceremony and obituary, but not clothing, meals or travel. Compare cantonal flat rates and keep all your supporting documents to optimise your return.
📚 Table of contents
Funeral expenses and taxes: the principle of deduction
In Switzerland, funeral expenses can be tax deductible. This deduction aims to ease the financial burden on heirs at the time of a loved one's death.
The principle is simple: expenses related to the funeral are deductible from the deceased's taxable income in their final tax return, or directly from the estate depending on the canton. This reduces the tax due and allows you to recover part of the costs incurred.
Two systems coexist in Switzerland: the cantonal flat rate and justified actual expenses. The flat rate is a fixed amount automatically granted, without the need to provide invoices. Actual expenses allow you to deduct the real amount spent, upon presentation of supporting documents.
This deduction is part of the broader framework of inheritance taxation. To understand all the tax implications of a death, consult our guide on inheritance tax in Switzerland.
Cantonal flat rate or actual expenses: which option to choose?
The choice between flat rate and actual expenses depends on the real cost of your funeral.
The cantonal flat rate is a fixed amount granted automatically. No supporting documents are required. Simple and quick, this option is suitable if your funeral expenses remain modest or close to the authorised flat rate. Disadvantage: if the funeral costs more, you will not be able to deduct the difference.
Actual expenses allow you to deduct the real amount spent, with invoices to support it. This option is advantageous if the funeral exceeds the cantonal flat rate. However, it requires keeping all supporting documents and presenting them to the tax authorities.
Warning: some cantons only offer the flat rate, with no possibility of deducting actual expenses. Others leave the choice. Check your canton's rules before deciding.
Practical advice: Add up all your funeral expenses and compare them to the cantonal flat rate. If the total significantly exceeds the flat rate, opt for actual expenses.
Comparative table of deductions by canton (2025)
Flat-rate amounts and deduction rules vary considerably from one canton to another. Here is an overview of the main differences:
French-speaking Switzerland:
• Vaud: Flat rate of 3,000 CHF or actual expenses
• Geneva: Flat rate of 3,000 CHF or actual expenses
• Fribourg: Flat rate of 2,500 CHF or actual expenses
• Neuchâtel: Flat rate of 2,000 CHF or actual expenses
• Valais: Flat rate of 2,500 CHF or actual expenses
• Jura: Flat rate of 2,000 CHF or actual expenses
German-speaking Switzerland:
• Zurich: Flat rate of 2,000 CHF or actual expenses
• Bern: Flat rate of 2,500 CHF or actual expenses
• Basel-Stadt: Flat rate of 3,000 CHF or actual expenses
• Basel-Landschaft: Flat rate of 2,500 CHF
• Lucerne: Flat rate of 2,000 CHF or actual expenses
• Aargau: Flat rate of 2,000 CHF
• St. Gallen: Flat rate of 2,000 CHF
• Thurgau: Flat rate of 2,000 CHF
Ticino:
• Flat rate of 2,500 CHF or actual expenses
These amounts are indicative and may change. Always consult your canton's tax administration for up-to-date information.
Focus on French-speaking cantons
Vaud and Geneva offer the most generous flat rates in French-speaking Switzerland with 3,000 CHF. Both cantons also accept actual expenses upon presentation of detailed supporting documents.
Fribourg and Valais offer an intermediate flat rate of 2,500 CHF, with the possibility of deducting actual expenses if these exceed this amount.
Neuchâtel and Jura apply a flat rate of 2,000 CHF. Although more modest, these cantons also allow the deduction of actual deductible funeral expenses, which can be advantageous for more costly funerals.
In all French-speaking cantons, heirs can choose between flat rate and actual expenses. This flexibility allows you to optimise the deduction according to the situation.
Tip: If you are planning a funeral exceeding 3,000 CHF, carefully keep all invoices to justify your expenses. Discover all expense items in our guide on the cost of a death in Switzerland.
Focus on main German-speaking cantons
Zurich, the most populated canton, applies a flat rate of 2,000 CHF with the possibility of deducting actual expenses. This flexibility is appreciated in a region where funeral costs can vary greatly.
Bern offers a flat rate of 2,500 CHF, slightly higher than Zurich, and also accepts justified actual expenses.
Basel-Stadt stands out with a flat rate of 3,000 CHF, among the highest in German-speaking Switzerland. Actual expenses are also accepted.
Basel-Landschaft offers a flat rate of 2,500 CHF, but some sources indicate a limitation to actual expenses depending on the case. Check with the cantonal tax administration.
Lucerne, Aargau, St. Gallen and Thurgau apply a standard flat rate of 2,000 CHF. Lucerne accepts actual expenses, whilst other cantons may have restrictions.
To anticipate all expenses, consult our article on hidden funeral costs.
Focus on Ticino
The canton of Ticino applies a flat rate of 2,500 CHF for the deduction of funeral expenses. As in the majority of Swiss cantons, heirs can choose to deduct actual expenses instead of the flat rate.
This option is particularly interesting in Ticino, where funeral traditions can involve more elaborate ceremonies and therefore costs higher than the flat rate.
The declaration rules follow the same principles as in other cantons: keeping invoices, presenting supporting documents and declaring within the prescribed deadlines.
For any specific questions about Ticino taxation regarding inheritance, contact the Ufficio tassazione of your municipality or a local tax specialist.
Whatever your region, anticipating these financial questions can relieve your loved ones. Discover how in our guide on advance funeral planning.
Which funeral expenses are deductible?
Swiss tax authorities accept the deduction of several types of expenses directly related to the funeral:
- Coffin or urn: The container chosen for the deceased
- Cremation or burial: Crematorium fees or cemetery concession
- Body transport: Transfer from place of death to funeral home or ceremony venue
- Funeral home services: Organisation and support services
- Religious or civil ceremony: Venue hire, celebrant's fees
- Headstone: Funeral monument and engraving
- Obituary: Publication in the press or online. On Wolky, you can publish an obituary for 180 CHF instead of 800-2,000 CHF in newspapers
- Flowers for the ceremony: Floral arrangements for the tribute
All these expenses must be justified by detailed invoices if you opt for the deduction of actual expenses. Carefully keep all documents.
What is NOT deductible
Some expenses related to death are not accepted by tax authorities, as they are considered personal or indirect:
- Mourning clothes: Black clothes or outfits worn by the family during the ceremony
- Travel and accommodation expenses: Travel and hotel nights for relatives who came to attend the funeral
- Meals after the ceremony: The funeral meal organised for guests, unless it is included in a comprehensive funeral service invoiced by the funeral home
- Notary fees for the estate: Fees related to the settlement of the inheritance are separate from funeral expenses
- Bank charges: Unlocking accounts or other post-death financial operations
These exclusions are explained by the fact that only expenses directly necessary for organising the funeral are recognised as funeral expense deduction. Comfort or personal convenience expenses do not fall within this tax framework.
To control your overall budget, consult our comprehensive guide on funeral financing.
How to declare funeral expenses?
The declaration procedure varies by canton, but generally follows these steps:
1. Identify the relevant return: Funeral expenses are generally declared in the last deceased's tax return or in the estate return. Some cantons require a specific declaration.
2. Gather documents: Detailed invoices from funeral homes, obituary receipts, cremation or burial supporting documents, headstone invoice. Each expense must be documented if you opt for actual expenses.
3. Choose between flat rate and actual expenses: Calculate the total of your expenses and compare it to the cantonal flat rate. Tick the appropriate box on the tax form.
4. Respect deadlines: Post-death tax returns have strict deadlines. Don't delay in gathering your documents.
5. Keep copies: Keep duplicates of all supporting documents for at least 10 years.
In case of doubt, a tax specialist or fiduciary can assist you in this process. Don't hesitate to seek help from a professional to optimise your return.
Practical tips to optimise your deduction
Here are some concrete tips to maximise your tax deduction:
Compare systematically: Before completing your return, add up all your actual expenses and compare them to the cantonal flat rate. If the difference is minimal, the flat rate may suffice and saves you from gathering all supporting documents.
Keep ALL supporting documents: Original invoices, receipts, certificates. A missing document can invalidate your request for deduction of actual expenses.
Request detailed invoices: From funeral homes and all service providers. A global invoice without detail may be refused by the tax authorities.
Publish the obituary online: On Wolky, you save up to 1,800 CHF compared to traditional press, whilst benefiting from a tax deduction. The cost of 180 CHF is fully deductible.
Anticipate now: If you are planning your own funeral, find out about your canton's tax rules. This anticipation will relieve your loved ones.
Find funeral homes near you to obtain detailed and transparent quotes.
Funeral expenses represent a significant cost for families, but they can be partially reduced through tax deduction. Each Swiss canton applies its own rules: fixed flat rate or actual expenses, variable amounts depending on your place of residence. Keeping your invoices and understanding what is deductible allows you to optimise your tax return.
Beyond the tax aspect, controlling your funeral budget also involves making informed choices from the start. Publishing an obituary online for 180 CHF instead of several thousand francs in traditional press is one of those decisions that ease the financial burden whilst preserving the dignity of the tribute. Publish an obituary on Wolky in a few minutes and share your loved one's memory with simplicity and respect.
