diff --git a/api/v1/runtime_types.go b/api/v1/runtime_types.go
index 72e53f70..2b4ca2f7 100644
--- a/api/v1/runtime_types.go
+++ b/api/v1/runtime_types.go
@@ -28,7 +28,10 @@ import (
 //+kubebuilder:printcolumn:name="SHOOT-NAME",type=string,JSONPath=`.metadata.labels.kyma-project\.io/shoot-name`
 //+kubebuilder:printcolumn:name="Age",type="date",JSONPath=".metadata.creationTimestamp"
 
-const Finalizer = "runtime-controller.infrastructure-manager.kyma-project.io/deletion-hook"
+const (
+	Finalizer                              = "runtime-controller.infrastructure-manager.kyma-project.io/deletion-hook"
+	AnnotationGardenerCloudDelConfirmation = "confirmation.gardener.cloud/deletion"
+)
 
 const (
 	RuntimeStateReady       = "Ready"
@@ -60,12 +63,13 @@ const (
 	ConditionReasonConfigurationCompleted = RuntimeConditionReason("ConfigurationCompleted")
 	ConditionReasonConfigurationErr       = RuntimeConditionReason("ConfigurationError")
 
-	ConditionReasonDeletion        = RuntimeConditionReason("Deletion")
-	ConditionReasonDeletionErr     = RuntimeConditionReason("DeletionErr")
-	ConditionReasonConversionError = RuntimeConditionReason("ConversionErr")
-	ConditionReasonCreationError   = RuntimeConditionReason("CreationErr")
-	ConditionReasonGardenerError   = RuntimeConditionReason("GardenerErr")
-	ConditionReasonDeleted         = RuntimeConditionReason("Deleted")
+	ConditionReasonDeletion           = RuntimeConditionReason("Deletion")
+	ConditionReasonDeletionErr        = RuntimeConditionReason("DeletionErr")
+	ConditionReasonConversionError    = RuntimeConditionReason("ConversionErr")
+	ConditionReasonCreationError      = RuntimeConditionReason("CreationErr")
+	ConditionReasonGardenerError      = RuntimeConditionReason("GardenerErr")
+	ConditionReasonSerializationError = RuntimeConditionReason("SerializationErr")
+	ConditionReasonDeleted            = RuntimeConditionReason("Deleted")
 )
 
 //+kubebuilder:object:root=true
diff --git a/internal/controller/runtime/fsm/runtime_fsm_delete_shoot.go b/internal/controller/runtime/fsm/runtime_fsm_delete_shoot.go
index 7e6a8f79..acdb9bd1 100644
--- a/internal/controller/runtime/fsm/runtime_fsm_delete_shoot.go
+++ b/internal/controller/runtime/fsm/runtime_fsm_delete_shoot.go
@@ -2,14 +2,47 @@ package fsm
 
 import (
 	"context"
+	"encoding/json"
 
 	imv1 "github.com/kyma-project/infrastructure-manager/api/v1"
-	v1 "k8s.io/apimachinery/pkg/apis/meta/v1"
+	metav1 "k8s.io/apimachinery/pkg/apis/meta/v1"
+	"k8s.io/apimachinery/pkg/types"
+	"k8s.io/utils/ptr"
 	ctrl "sigs.k8s.io/controller-runtime"
 )
 
 func sFnDeleteShoot(ctx context.Context, m *fsm, s *systemState) (stateFn, *ctrl.Result, error) {
+	if !isGardenerCloudDelConfirmationSet(s.shoot.Annotations) {
+		m.log.Info("patching shoot with del-confirmation")
+		// workaround for Gardener client
+		s.shoot.Kind = "Shoot"
+		s.shoot.APIVersion = "core.gardener.cloud/v1beta1"
+		s.shoot.Annotations = addGardenerCloudDelConfirmation(s.shoot.Annotations)
+		s.shoot.ManagedFields = nil
+		// attempt to marshall patched instance
+		shootData, err := json.Marshal(&s.shoot)
+		if err != nil {
+			// unrecoverable error
+			s.instance.UpdateStateDeletion(
+				imv1.ConditionTypeRuntimeProvisioned,
+				imv1.ConditionReasonSerializationError,
+				"False",
+				err.Error())
+			return updateStatusAndStop()
+		}
+		// see: https://gardener.cloud/docs/gardener/projects/#four-eyes-principle-for-resource-deletion
+		if s.shoot, err = m.ShootClient.Patch(ctx, s.shoot.Name, types.ApplyPatchType, shootData,
+			metav1.PatchOptions{
+				FieldManager: "kim",
+				Force:        ptr.To(true),
+			}); err != nil {
+			m.log.Error(err, "unable to patch shoot:")
+			return requeue()
+		}
+	}
+
 	if !s.instance.IsStateWithConditionSet(imv1.RuntimeStateTerminating, imv1.ConditionTypeRuntimeProvisioned, imv1.ConditionReasonDeletion) {
+		m.log.Info("setting state to in deletion")
 		s.instance.UpdateStateDeletion(
 			imv1.ConditionTypeRuntimeProvisioned,
 			imv1.ConditionReasonDeletion,
@@ -19,8 +52,8 @@ func sFnDeleteShoot(ctx context.Context, m *fsm, s *systemState) (stateFn, *ctrl
 		return updateStatusAndRequeue()
 	}
 
-	err := m.ShootClient.Delete(ctx, s.instance.Name, v1.DeleteOptions{})
-
+	m.log.Info("deleting shoot")
+	err := m.ShootClient.Delete(ctx, s.instance.Name, metav1.DeleteOptions{})
 	if err != nil {
 		m.log.Error(err, "Failed to delete gardener Shoot")
 
@@ -32,5 +65,22 @@ func sFnDeleteShoot(ctx context.Context, m *fsm, s *systemState) (stateFn, *ctrl
 		)
 		return updateStatusAndRequeue()
 	}
-	return updateStatusAndStop()
+
+	return updateStatusAndRequeue()
+}
+
+func isGardenerCloudDelConfirmationSet(a map[string]string) bool {
+	if len(a) == 0 {
+		return false
+	}
+	val, found := a[imv1.AnnotationGardenerCloudDelConfirmation]
+	return found && (val == "true")
+}
+
+func addGardenerCloudDelConfirmation(a map[string]string) map[string]string {
+	if len(a) == 0 {
+		a = map[string]string{}
+	}
+	a[imv1.AnnotationGardenerCloudDelConfirmation] = "true"
+	return a
 }
diff --git a/internal/controller/runtime/fsm/runtime_fsm_delete_shoot_test.go b/internal/controller/runtime/fsm/runtime_fsm_delete_shoot_test.go
new file mode 100644
index 00000000..267eea9e
--- /dev/null
+++ b/internal/controller/runtime/fsm/runtime_fsm_delete_shoot_test.go
@@ -0,0 +1,64 @@
+package fsm
+
+import (
+	"fmt"
+	"testing"
+
+	v1 "github.com/kyma-project/infrastructure-manager/api/v1"
+)
+
+func Test_addGardenerCloudDelConfirmation(t *testing.T) {
+	instance := v1.Runtime{}
+	actual := addGardenerCloudDelConfirmation(instance.Annotations)
+	if _, found := actual[v1.AnnotationGardenerCloudDelConfirmation]; !found {
+		t.Errorf("actual map should contain '%s' annotation", v1.AnnotationGardenerCloudDelConfirmation)
+	}
+}
+
+func Test_IsGardenerCloudDelConfirmation(t *testing.T) {
+	var cases = []struct {
+		annotations map[string]string
+		expected    bool
+	}{
+		{
+			expected: false,
+		},
+		{
+			annotations: (map[string]string{}),
+			expected:    false,
+		},
+		{
+			annotations: map[string]string{"test": "me"},
+			expected:    false,
+		},
+		{
+			annotations: map[string]string{
+				v1.AnnotationGardenerCloudDelConfirmation: "true",
+				"test": "me",
+			},
+			expected: true,
+		},
+		{
+			annotations: map[string]string{
+				v1.AnnotationGardenerCloudDelConfirmation: "anything",
+				"test": "me",
+			},
+			expected: false,
+		},
+		{
+			annotations: map[string]string{
+				v1.AnnotationGardenerCloudDelConfirmation: "",
+			},
+			expected: false,
+		},
+	}
+
+	for i, tt := range cases {
+		t.Run(fmt.Sprintf("case-%d", i), func(t *testing.T) {
+			if actual := isGardenerCloudDelConfirmationSet(tt.annotations); actual != tt.expected {
+				t.Errorf("expected IsGardenerCloudDelConfirmation == %t",
+					tt.expected)
+			}
+		})
+	}
+}
diff --git a/internal/controller/runtime/fsm/runtime_fsm_initialise.go b/internal/controller/runtime/fsm/runtime_fsm_initialise.go
index c0bd9c5d..9a37a186 100644
--- a/internal/controller/runtime/fsm/runtime_fsm_initialise.go
+++ b/internal/controller/runtime/fsm/runtime_fsm_initialise.go
@@ -42,15 +42,18 @@ func sFnInitialize(ctx context.Context, m *fsm, s *systemState) (stateFn, *ctrl.
 		return switchState(sFnPrepareCluster) // wait for pending shoot operation to complete
 	}
 
-	if !instanceIsNotBeingDeleted && instanceHasFinalizer && s.shoot != nil {
-		m.log.Info("Instance is being deleted")
+	shootInOrAfterDeleting := s.shoot == nil || !s.shoot.GetDeletionTimestamp().IsZero()
+
+	if !instanceIsNotBeingDeleted && instanceHasFinalizer && !shootInOrAfterDeleting {
+		m.log.Info("Delete instance resources")
 		return switchState(sFnDeleteShoot)
 	}
 
-	if !instanceIsNotBeingDeleted && instanceHasFinalizer && s.shoot == nil {
+	if !instanceIsNotBeingDeleted && instanceHasFinalizer && shootInOrAfterDeleting {
 		return removeFinalizerAndStop(ctx, m, s)
 	}
 
+	m.log.Info("noting to reconcile, stopping sfm")
 	return stop()
 }
 
diff --git a/internal/controller/runtime/runtime_controller.go b/internal/controller/runtime/runtime_controller.go
index 5415cd53..769a0764 100644
--- a/internal/controller/runtime/runtime_controller.go
+++ b/internal/controller/runtime/runtime_controller.go
@@ -55,7 +55,7 @@ func (r *RuntimeReconciler) Reconcile(ctx context.Context, request ctrl.Request)
 
 	if err := r.Get(ctx, request.NamespacedName, &runtime); err != nil {
 		return ctrl.Result{
-			Requeue: true,
+			Requeue: false,
 		}, client.IgnoreNotFound(err)
 	}
 
@@ -90,6 +90,6 @@ func NewRuntimeReconciler(mgr ctrl.Manager, shootClient gardener.ShootClient, lo
 func (r *RuntimeReconciler) SetupWithManager(mgr ctrl.Manager) error {
 	return ctrl.NewControllerManagedBy(mgr).
 		For(&imv1.Runtime{}).
-		WithEventFilter(predicate.And(predicate.GenerationChangedPredicate{})).
+		WithEventFilter(predicate.GenerationChangedPredicate{}).
 		Complete(r)
 }
diff --git a/internal/gardener/client.go b/internal/gardener/client.go
index 4a543318..9f5e075f 100644
--- a/internal/gardener/client.go
+++ b/internal/gardener/client.go
@@ -7,6 +7,7 @@ import (
 
 	gardener_api "github.com/gardener/gardener/pkg/apis/core/v1beta1"
 	v1 "k8s.io/apimachinery/pkg/apis/meta/v1"
+	types "k8s.io/apimachinery/pkg/types"
 	restclient "k8s.io/client-go/rest"
 	"k8s.io/client-go/tools/clientcmd"
 )
@@ -16,6 +17,7 @@ type ShootClient interface {
 	Create(ctx context.Context, shoot *gardener_api.Shoot, opts v1.CreateOptions) (*gardener_api.Shoot, error)
 	Get(ctx context.Context, name string, opts v1.GetOptions) (*gardener_api.Shoot, error)
 	Delete(ctx context.Context, name string, opts v1.DeleteOptions) error
+	Patch(ctx context.Context, name string, pt types.PatchType, data []byte, opts v1.PatchOptions, subresources ...string) (result *gardener_api.Shoot, err error)
 	// List(ctx context.Context, opts v1.ListOptions) (*gardener.ShootList, error)
 }
 
diff --git a/internal/gardener/mocks/ShootClient.go b/internal/gardener/mocks/ShootClient.go
index cd0cc706..ac582f90 100644
--- a/internal/gardener/mocks/ShootClient.go
+++ b/internal/gardener/mocks/ShootClient.go
@@ -1,4 +1,4 @@
-// Code generated by mockery v2.36.1. DO NOT EDIT.
+// Code generated by mockery v2.42.1. DO NOT EDIT.
 
 package mocks
 
@@ -7,6 +7,8 @@ import (
 
 	mock "github.com/stretchr/testify/mock"
 
+	types "k8s.io/apimachinery/pkg/types"
+
 	v1 "k8s.io/apimachinery/pkg/apis/meta/v1"
 
 	v1beta1 "github.com/gardener/gardener/pkg/apis/core/v1beta1"
@@ -21,6 +23,10 @@ type ShootClient struct {
 func (_m *ShootClient) Create(ctx context.Context, shoot *v1beta1.Shoot, opts v1.CreateOptions) (*v1beta1.Shoot, error) {
 	ret := _m.Called(ctx, shoot, opts)
 
+	if len(ret) == 0 {
+		panic("no return value specified for Create")
+	}
+
 	var r0 *v1beta1.Shoot
 	var r1 error
 	if rf, ok := ret.Get(0).(func(context.Context, *v1beta1.Shoot, v1.CreateOptions) (*v1beta1.Shoot, error)); ok {
@@ -47,6 +53,10 @@ func (_m *ShootClient) Create(ctx context.Context, shoot *v1beta1.Shoot, opts v1
 func (_m *ShootClient) Delete(ctx context.Context, name string, opts v1.DeleteOptions) error {
 	ret := _m.Called(ctx, name, opts)
 
+	if len(ret) == 0 {
+		panic("no return value specified for Delete")
+	}
+
 	var r0 error
 	if rf, ok := ret.Get(0).(func(context.Context, string, v1.DeleteOptions) error); ok {
 		r0 = rf(ctx, name, opts)
@@ -61,6 +71,10 @@ func (_m *ShootClient) Delete(ctx context.Context, name string, opts v1.DeleteOp
 func (_m *ShootClient) Get(ctx context.Context, name string, opts v1.GetOptions) (*v1beta1.Shoot, error) {
 	ret := _m.Called(ctx, name, opts)
 
+	if len(ret) == 0 {
+		panic("no return value specified for Get")
+	}
+
 	var r0 *v1beta1.Shoot
 	var r1 error
 	if rf, ok := ret.Get(0).(func(context.Context, string, v1.GetOptions) (*v1beta1.Shoot, error)); ok {
@@ -83,6 +97,43 @@ func (_m *ShootClient) Get(ctx context.Context, name string, opts v1.GetOptions)
 	return r0, r1
 }
 
+// Patch provides a mock function with given fields: ctx, name, pt, data, opts, subresources
+func (_m *ShootClient) Patch(ctx context.Context, name string, pt types.PatchType, data []byte, opts v1.PatchOptions, subresources ...string) (*v1beta1.Shoot, error) {
+	_va := make([]interface{}, len(subresources))
+	for _i := range subresources {
+		_va[_i] = subresources[_i]
+	}
+	var _ca []interface{}
+	_ca = append(_ca, ctx, name, pt, data, opts)
+	_ca = append(_ca, _va...)
+	ret := _m.Called(_ca...)
+
+	if len(ret) == 0 {
+		panic("no return value specified for Patch")
+	}
+
+	var r0 *v1beta1.Shoot
+	var r1 error
+	if rf, ok := ret.Get(0).(func(context.Context, string, types.PatchType, []byte, v1.PatchOptions, ...string) (*v1beta1.Shoot, error)); ok {
+		return rf(ctx, name, pt, data, opts, subresources...)
+	}
+	if rf, ok := ret.Get(0).(func(context.Context, string, types.PatchType, []byte, v1.PatchOptions, ...string) *v1beta1.Shoot); ok {
+		r0 = rf(ctx, name, pt, data, opts, subresources...)
+	} else {
+		if ret.Get(0) != nil {
+			r0 = ret.Get(0).(*v1beta1.Shoot)
+		}
+	}
+
+	if rf, ok := ret.Get(1).(func(context.Context, string, types.PatchType, []byte, v1.PatchOptions, ...string) error); ok {
+		r1 = rf(ctx, name, pt, data, opts, subresources...)
+	} else {
+		r1 = ret.Error(1)
+	}
+
+	return r0, r1
+}
+
 // NewShootClient creates a new instance of ShootClient. It also registers a testing interface on the mock and a cleanup function to assert the mocks expectations.
 // The first argument is typically a *testing.T value.
 func NewShootClient(t interface {