Germans don't have a reputation for being extremely funny. In cinema, they are better known for their dramas than for their comedies. 'Toni Erdmann' is the exception to the rule. It's a German comedy and - surprise! - it has funny moments.
On the other hand, this film is as much a drama as a comedy. The focus is not so much on the humor, but rather on the relationship between a father and his daughter. The daughter is a tense career woman, who lives in Bucharest and doesn't really seem to enjoy her life. When her father visits her, he tries to make her unwind a bit by performing crazy pranks and practical jokes. It's because of these jokes, sometimes leading to hilarious situations, that the film is classified as a comedy. But on the other hand, there is always a bitter aftertaste to the humour, because it is secondary to the father-daughter theme.
As irritating and embarrassing the father sometimes is to the daughter, at last he succeeds in changing her attitude. This in itself leads to some bizarre and also dramatically strong scenes.
In my opinion, the script could have used some streamlining and there was no need to stretch the movie to 162 minutes. On the plus side: this film offers an original view to the question how seriously we should take life. And the two lead actors do a great job.