Every corpse must be buried, either by burial in a grave (burial) or by cremation in a cremation facility and burial of the ashes sealed in a solid urn in a grave (cremation) or by cremation in a cremation facility and burial of the urn from a ship on the high seas (burial at sea). The bodies and ashes of the deceased must always be buried in cemeteries.

The provisions of burial law essentially ensure that public safety and order are maintained. Important points here are health protection, the administration of criminal justice, the dignity of the deceased and the public's sense of piety. The municipalities and the district offices as state administrative authorities must ensure that the burial regulations are complied with. They can issue the necessary orders in individual cases.

If such orders are not possible or not permissible or do not promise success, the municipality or, in cases that cannot be postponed, the police, must arrange for the post-mortem examination, the burial and the necessary preliminary services, for the burial of miscarriages or fetuses and embryos from abortions, for the disposal of body and body parts and for reburials themselves or through contracted agents. The municipality and the police authority can demand reimbursement of the necessary costs from the person responsible for burial.

The competent authorities and their representatives may enter properties, rooms and movable property located there in order to enforce the provisions of burial law. The holder of actual authority must make these accessible to them. Anyone who is aware of facts that are necessary for enforcement is obliged to provide information about them immediately upon request by the competent authority; the same applies to the submission of documents.

The health authorities shall participate in enforcement tasks insofar as health concerns are affected; they shall be involved by the competent authorities in this respect.