If a worker or a self-employed person or a family member maintained by the person has died in a member state which is not the competent state (competent is the state of employment), the death is considered to have happened in the competent state. Funeral allowances are paid by the competent institution, according to the regulations it is administering. These conditions are considered also when an accident in the working place or occupational disease has been the cause of the death.

If a beneficiary of a Latvian pension who lived in another member state has died, the person who undertakes burial of the deceased person is entitled to burial allowance paid by the Latvian state. If the deceased was a beneficiary of pensions paid by several states, the entitlement to burial allowance is claimed by the states according to their respective legislative regulations.

Burial allowances can be requested at the competent institution of the state of permanent residence or at the respective institution of the competent state. Application form E124 with the death certificate attached is used for requiring the allowance.