Cash is offensive in CZ, as a gift of empathy.

For birthdays, weddings, etc. neither. Gift cards are barely ok, but not really.

As for hiring a cemetery service, I just saw this lovely lady, who is offering it in CZ. "Cemetery Witch" https://www.idnes.cz/liberec/zpravy/...ec-zpravy_jape

She does a great job, especially valued in lockdown. But I think the timing isn't right for OP's friend. I'd wait, OP.