Grieving families in Tayside are being asked to consider postponing their funeral service until a later date.
Social distancing guidelines are putting undertakers under pressure to limit the number of mourners.
The body which represents UK funeral directors is giving advice which includes suggesting the webcasting of funeral services or an internment or cremation with a separate memorial service at a later date.
Funeral director David Bell from Emslie Collier in Montrose said: “We are following the advice of the National Association of Funeral Directors and the National Society of Allied and Independent Funeral Directors at this difficult time.
“We are trying to encourage families to keep the number of mourners to as small a number as possible.
“A maximum of 30 people at a service is being seen as ideal. Where possible, we are also suggesting a private internment if they are still going to go ahead.
“The memorial service could then take place at a later date. We appreciate that things are going to look very different for a period of time.”
Mr Bell said services taking place just now in the area are seeing small numbers in attendance.
“People are following the advice and we are seeing low numbers in attendance.
“They are also making sure they are adequately separated from one another in the pews during services.”
Italy has cancelled funeral services but Mr Bell said there is no way of knowing if they would eventually be stopped altogether in the UK if things go the same way.
The Church of Scotland said sensitive conversations should take place with families and mourners ahead of funeral ceremonies, and to consider the size of groups gathering for funerals.
Masses and church services have also been postponed as part of Scotland’s anti-virus measures.
The National Association of Funeral Directors said: “Funeral homes and families should assess each funeral individually and consider whether it might mean smaller numbers of people and organising a celebration of life or memorial service planned for a later date.
“Alternatives such as webcasting may enable other mourners to participate.”
A spokesman for the National Society of Allied and Independent Funeral Directors said: “SAIF is aware there is lots of conflicting advice across the nation.
“It is a very confusing picture how funeral directors should protect themselves from Covid-19 and service their families during this crisis.”