Lot 316 
316
Raymond Hains
Seita, 1970.
Wood, painted, sand paper
Post auction sale: € 30,000 / $ 34,800
Raymond Hains
1926 - 2005
Seita. 1970.
Wood, painted, sand paper.
Signed, dated, and titled on the inside of the wooden display stand. Ca. 90.5 x 79.5 x 49 cm (35.6 x 31.2 x 19.2 in).
The depth varies depending on how the object is positioned, however, the minimum depth is 11 cm. [AR].
• Iconic, early work from the famous matchbox series.
• Monumentalization of an everyday object by one of the key pioneers of 20th-century art.
• Similar works from this series, entitled “Seifa” or “Saffa,” are in international museums like the Museum of Modern Art in New York, the Museum of Modern Art in Vienna, and the Museum Ludwig in Cologne.
PROVENANCE: Galleria L'Elefante, Treviso.
Galerie Lara Vincy, Paris.
Private collection (acquired from the above).
1926 - 2005
Seita. 1970.
Wood, painted, sand paper.
Signed, dated, and titled on the inside of the wooden display stand. Ca. 90.5 x 79.5 x 49 cm (35.6 x 31.2 x 19.2 in).
The depth varies depending on how the object is positioned, however, the minimum depth is 11 cm. [AR].
• Iconic, early work from the famous matchbox series.
• Monumentalization of an everyday object by one of the key pioneers of 20th-century art.
• Similar works from this series, entitled “Seifa” or “Saffa,” are in international museums like the Museum of Modern Art in New York, the Museum of Modern Art in Vienna, and the Museum Ludwig in Cologne.
PROVENANCE: Galleria L'Elefante, Treviso.
Galerie Lara Vincy, Paris.
Private collection (acquired from the above).
316
Raymond Hains
Seita, 1970.
Wood, painted, sand paper
Post auction sale: € 30,000 / $ 34,800
Buyer's premium, taxation and resale right compensation for Raymond Hains "Seita"
This lot can only be purchased subject to regular taxation, artist‘s resale right compensation is due.
Regular taxation:
Hammer price up to 1,000,000 €: herefrom 29 % premium.
The share of the hammer price exceeding 1,000,000 € is subject to a premium of 23% and is added to the premium of the share of the hammer price up to 1,000,000 €.
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 7 % is levied to the sum of hammer price and premium.
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.
Regular taxation:
Hammer price up to 1,000,000 €: herefrom 29 % premium.
The share of the hammer price exceeding 1,000,000 € is subject to a premium of 23% and is added to the premium of the share of the hammer price up to 1,000,000 €.
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 7 % is levied to the sum of hammer price and premium.
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.
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