The decisive factor is the purpose of the appraisal report: if it serves to generate income, for example for financing or determining the value of a rented property, the costs are generally deductible as income-related expenses (Werbungskosten).
If, on the other hand, the appraisal report is needed for an inheritance, a gift, or the sale of an owner-occupied residential property, consideration within the framework of the respective type of tax may be possible, for example for inheritance tax purposes.
If in doubt, it is worth consulting a tax advisor, as the tax treatment depends heavily on the specific individual case.
For a rented property, the costs of the appraisal report can be claimed proportionally or in full as income-related expenses against income from letting and leasing, provided there is a direct connection with the generation of income.
Within the scope of inheritance tax proceedings, the costs of proving a lower fair market value can, under certain conditions, also be considered an estate liability.
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