Sale: 553 / Contemporary Day Sale, June 07. 2024 in Munich Lot 127


127
HP (d. i. Hans Peter) Zimmer
Ohne Titel, 1961.
Oil on canvas
Estimate:
€ 18,000 - 24,000

 
$ 19,260 - 25,680

+
Ohne Titel. 1961.
Oil on canvas.
Lower right signed and dated. Once more signed in the wet paint in lower left. With the crossed out inscription "17" on the reverse. Stretcher inscribed by a hand other than that of the artist. 120 x 140 cm (47.2 x 55.1 in).

In 1958, the artist founded the artist group "SPUR" together with Helmut Sturm, Heimrad Prem and Lothar Fischer.
• From 1959 to 1962, HP Zimmer was a member of the Situationist International.
• With their provocative positions, HP Zimmer and the other SPUR group members stand for the artistic and social awakening of the 1960s.
• In the first art trial after World War II, SPUR was accused of, among other things, blasphemy and pornography
.

We are grateful to Dr. Nina Zimmer, SPUR-Archive Berlin, for her kind support in cataloging this lot.

PROVENANCE: Private collection Denmark.
Private collection Southern Germany (since 2014, Grisebach).

LITERATURE: Grisebach Auktionen, Moderne Kunst, auction 233, November 28, 2014, lot 571 (illu.).

Called up: June 7, 2024 - ca. 14.07 h +/- 20 min.





Buyer's premium, taxation and resale right compensation for HP (d. i. Hans Peter) Zimmer "Ohne Titel"
This lot can be purchased subject to differential or regular taxation, artist‘s resale right compensation is due.

Differential taxation:
Hammer price up to 800,000 €: herefrom 32 % premium.
The share of the hammer price exceeding 800,000 € is subject to a premium of 27 % and is added to the premium of the share of the hammer price up to 800,000 €.
The share of the hammer price exceeding 4,000,000 € is subject to a premium of 22 % and is added to the premium of the share of the hammer price up to 4,000,000 €.
The buyer's premium contains VAT, however, it is not shown.

Regular taxation:
Hammer price up to 800,000 €: herefrom 27 % premium.
The share of the hammer price exceeding 800,000 € is subject to a premium of 21% and is added to the premium of the share of the hammer price up to 800,000 €.
The share of the hammer price exceeding 4,000,000 € is subject to a premium of 15% and is added to the premium of the share of the hammer price up to 4,000,000 €.
The statutory VAT of currently 19 % is levied to the sum of hammer price and premium. As an exception, the reduced VAT of 7 % is added for printed books.

We kindly ask you to notify us before invoicing if you wish to be subject to regular taxation.

Calculation of artist‘s resale right compensation:
For works by living artists, or by artists who died less than 70 years ago, a artist‘s resale right compensation is levied in accordance with Section 26 UrhG:
4 % of hammer price from 400.00 euros up to 50,000 euros,
another 3 % of the hammer price from 50,000.01 to 200,000 euros,
another 1 % for the part of the sales proceeds from 200,000.01 to 350,000 euros,
another 0.5 % for the part of the sale proceeds from 350,000.01 to 500,000 euros and
another 0.25 % of the hammer price over 500,000 euros.
The maximum total of the resale right fee is EUR 12,500.

The artist‘s resale right compensation is VAT-exempt.