Family support
September 5, 2009 | 20,00 EUR | answered by Andreas Scholz
Dear Sir or Madam,
I have remarried and brought a biological child into the marriage. My first husband, and father of my child, had already passed away. In my current marriage, I was a housewife and mother, and also cared for and provided for my husband's children and managed the household. This was possible because my husband earned a good income.
Since I had no income of my own and my biological child was a half-orphan, I transferred the children's allowance in full to the stepfather - that is, my husband. As a result, we were fully considered in the joint assessment.
Then the unthinkable happened. My biological child suddenly and unexpectedly died of an aneurysm a year after our marriage.
Although my husband deducted the funeral expenses from the tax in the joint assessment according to § 33 EStG, he did not actually pay them. These costs are still outstanding today. Now, after the separation, he believes I can pay them from my spousal support.
My question? Family support in marriage covers the joint personal needs. Why should I pay the costs that occurred during the marriage from my spousal support? The separation occurred only a quarter year later. The funeral costs did not arise during the separation, but prior to it. Do I really have to do this, after he has taken advantage of all the tax benefits?
Sincerely,
Carola
Dear questioner,
The liability for funeral costs generally falls on you as the mother. This is because the German Civil Code (BGB) in § 1968 stipulates that the heir is responsible for the funeral expenses.
As the mother, you are initially the heir according to § 1925 para. 2 BGB. In the absence of the deceased father, his descendants take his place, according to § 1925 para. 3 BGB.
Therefore, if there are siblings, they would inherit alongside you. If there are no siblings, then you are the sole heir. This means that you either have to bear the funeral costs alone or jointly with any existing siblings.
If you have renounced the inheritance, you are still liable as the one who was financially responsible for your child. This liability is not based on the BGB, but on the laws of the respective states, which have uniform regulations regarding this liability issue.
In conclusion, your husband is not liable for the funeral costs because the deceased was not his biological child. You, on the other hand, are liable either according to the provisions of the BGB as a sole or joint debtor, or according to the regulations of your state.
Regarding the deduction of funeral expenses on the husband's side, you can inform the tax office that the costs claimed by your husband were not actually incurred by him. Whether you want to inform the tax office about this situation is entirely up to you.
I hope this information has been helpful to you. If you have any further questions, please feel free to ask.
Best regards,
Andreas Scholz, Attorney at Law
