Funeral and related activities

This class includes:

• burial and incineration of human or animal corpses and related activities:
  • preparing the dead for burial or cremation; embalming and morticians’ services
  • providing burial or cremation services
  • rental of equipped space in funeral parlours
• rental or sale of graves
• maintenance of graves and mausoleums
• transport of human remains

This class excludes:

• cemetery gardening, see 81.30
• religious funeral service activities, see 94.91