How to set up a funeral home - step by step

Service Business

A funeral director can offer a wide range of services, ranging from burying the deceased, organizing a funeral ceremony and making up for the deceased, to selling funeral props. Read our article and check out how to set up a funeral director!

Preliminary requirements for running a funeral home

You do not have to complete any school or course to run a funeral director. However, due to the specificity of the profession, a person deciding on this type of business should have certain character traits. We are talking here about high resistance to stress, empathy and patience. The entrepreneur should also be available - in this profession, the customer can call at any time of the day or night.

As already mentioned, no special permissions are needed to run a funeral home. What's more - conducting this activity requires only registration on general terms.

Also running services such as:

  • cremation,

  • transport of dead bodies,

  • sale of funeral accessories,

  • exhumation or embalming

also does not require any additional permissions.

In some cases, only the consent of the cemetery administrator or sanitary inspection is required.

Acceptable forms of running a funeral home

A funeral home can be run in any form, except for a partnership. When establishing a sole proprietorship or civil partnership, the entrepreneur registers this fact in CEIDG. In the case of other companies (general partnership, limited partnership, limited joint-stock partnership, limited liability, joint-stock company) - this fact is reported to the National Court Register.

How to set up a funeral home?

A funeral home and a sole proprietorship

Running a sole proprietorship is the simplest form of running a business. Both the formalities and keeping accounting records are very simple and kept to a minimum. In a sole proprietorship, the entrepreneur is responsible for the funeral home with his private property. He is its sole owner and representative. Registration of a sole proprietorship is made at CEIDG.

A funeral home and a civil partnership

To set up a civil law partnership, you need at least two natural or legal persons who already have established business activity. The partnership deed is made in writing, it is not registered in the National Court Register, and each partner places information about it in the entry in the Central Register and Information on Economic Activity.

A funeral home and a trading company

The trading companies are:

  • general partnerships,

  • partner companies (this type of business cannot be chosen by the person setting up a funeral home),

  • limited partnerships,

  • limited joint-stock partnerships,

  • limited liability companies,

  • joint-stock companies.

All the above-mentioned types of companies must be entered in the National Court Register kept by the district courts competent for the registered office of the company being created.

Determination of the PKD number for the funeral home

The PKD number for the funeral home is: 96.03.Z Funeral and related activities. This subclass includes:

  • burial and cremation of human and animal remains, as well as related services:

  • preparation of the body for burial or cremation, embalming,

  • funeral home services,

  • carrying out a funeral or cremation,

  • renting a prepared place in funeral homes.

The best form of taxation for a funeral director

When choosing the form of taxation for a funeral home, the entrepreneur should be guided by the form that is most beneficial to him. The form of business may also depend on the choice.

Funeral home and taxation on general principles

This is the basic form of income taxation that does not require additional declarations. The general rules allow for settlement in the amount of 18% (after a reduction by the tax-free amount of PLN 556.02) or 32% (PLN 14,839.02 plus the surplus over PLN 85,528 of the tax base). The tax amount may be reduced by the allowances and deductions provided for in the act.

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Funeral home and flat taxation

This form of taxation is profitable, in particular, when the funeral director exceeds the second tax threshold (PLN 85,528). Why? Because when taxed with a flat tax, regardless of the amount of income, the taxpayer always pays 19% of the tax. This is definitely more advantageous than in the general rules, where the funeral director would have to pay 32% of the tax in such a situation.

A funeral home and a lump sum on recorded revenues

The use of a lump sum on recorded revenues is mainly related to the inability to classify expenses as tax deductible costs. This is because the settlement only takes into account the income from the funeral home. The lump sum for each activity is different, for a funeral home it is 8.5%. Choosing a lump sum, the entrepreneur loses the possibility of joint settlement with the spouse, and he will not deduct the child allowance.

In the case of providing funeral services, the entrepreneur cannot tax income from business activity with a lump sum in the form of a tax card.

Funeral home with or without VAT

When running a funeral home, an entrepreneur may take advantage of a VAT exemption if his turnover does not exceed PLN 150,000. zlotys. Otherwise, the provision of funeral services is subject to 8% VAT. This taxation applies to the entire amount payable by the purchaser of the service.

A funeral director may also benefit from an exemption from the cash register if it provides services to natural persons and its turnover does not exceed PLN 20,000. zlotys.


When purchasing the first cash register, the taxpayer may take advantage of the discount (90% of the device value, but not more than PLN 700 from the net purchase price of the cash register).

ZUS contributions to the funeral home

After opening a funeral home, the entrepreneur must report to the Social Insurance Institution (ZUS) insurance within 7 days. He does it on the ZUS ZUA form, if the funeral home is his only place of work, or at ZUS ZZA, if he works elsewhere.

Entrepreneurs who have started a sole proprietorship may take advantage of preferential ZUS contributions. Thanks to this, they pay reduced social insurance for 24 months (without voluntary sickness insurance). They also do not have to pay contributions to the Labor Fund during this time.

Business account for a funeral director

The legislator did not explicitly specify whether an entrepreneur should set up a separate company account when running a funeral home. He has the right to use his private account, provided that he is its sole owner.

However, when running a funeral home, it is a good idea to set up a company account. Especially if the plant offers more services.

If the entrepreneur decides to set up a company account, he can do so in a bank of his choice. It is worth getting acquainted with the banks' offers before making your choice and make sure that there are no additional, hidden fees in maintaining the account. If he already opens an account, he is obliged to inform the competent tax office and the Social Insurance Institution about it.

Housing conditions for a funeral home

The premises intended for running a funeral home should be spacious and consist of at least several rooms:

  • offices where clients will be admitted;

  • a back room where the coffins and funeral accessories will be kept;

  • the farewell room, i.e. a room where the family can say goodbye to the deceased.


The farewell room must meet certain sanitary requirements and temperature regimes.


If a body is to be stored in a funeral home, it involves additional rooms - a room for storing the body and remains, which must contain:

  • a stainless steel table, intended for the preparation of the body for burial,

  • disinfection equipment,

  • exhumation mats,

  • boxes for the transport of corpses and remains,

  • cleaning equipment.

Additionally, in the funeral home there must be a break room for employees working in the preparation of the bodies and their burial.

The preparation room must be ventilated, and the walls and floors must be made of easily washable material that is resistant to strong disinfectants. Additionally, there should be a refrigerator for storing the corpse, with a temperature not higher than 4 degrees. The body or remains may be kept in the morgue for a maximum of 72 hours.

Playing music in a funeral home

When planning to play music at a funeral director, the entrepreneur must obtain a license. Such a license is granted for individual forms of use of works, e.g .:

  • for public reproductions and performances of works,

  • for the display and public reproduction of audiovisual works.


The law allows to play works and programs in a public place without a license. However, this cannot be combined with the achievement of financial benefits, the so-called fair use of works.

Marketing for the funeral director

Marketing for a funeral director is quite a delicate matter. Due to the specific nature of the services offered, in Poland you cannot afford humorous advertisements for coffins or cremation. Of course, advertisements in the press or local radio may be a good idea. However, nowadays, the most important issue will be the operation of the funeral home on the Internet. It is worth investing in very good website positioning. So that after entering "city funeral director" in the search engine, the website of our company would appear as high as possible in the results.


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