In the UK, Covid was recorded as a “cause of death” if a person died within 28 days of a positive test. I don’t know about other countries and how they reported deaths.
The reporting here was based on people dying who had no other conditions other than the virus and this was why the death figures here were significantly lower the the UK, however where applicable covid was reported as a contributing factor especially in the case of people suffering from respiratory illnesses, but not the primary cause of death.