Lot 795
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Buyer's premium, taxation and resale right apportionment for Emil Nolde "Zwei Frösche"
This lot can be purchased subject to differential or regular taxation.
Differential taxation:
Hammer prices up to € 500,000: 32 % buyer's premium
Hammer prices above € 500,000: for the share up to € 500,000: 32%, for the share above € 500,000: 27% buyer's premium
The buyer's premium contains VAT, however, it is not shown.
Regular taxation:
Hammer prices up to € 500,000: 25 % buyer's premium plus statutory sales tax Hammer prices above € 500,000: for the share up to € 500,000: 25%, for the share above € 500.000: 20% buyer's premium, each plus statutory sales tax
We kindly ask you to notify us before invoicing if you wish to be subject to regular taxation.
Resale right apportionment:
Objects made by artists who have not died at least 70 years ago are subject to a resale right apportionment of 1.5% plus statutory sales tax.
Differential taxation:
Hammer prices up to € 500,000: 32 % buyer's premium
Hammer prices above € 500,000: for the share up to € 500,000: 32%, for the share above € 500,000: 27% buyer's premium
The buyer's premium contains VAT, however, it is not shown.
Regular taxation:
Hammer prices up to € 500,000: 25 % buyer's premium plus statutory sales tax Hammer prices above € 500,000: for the share up to € 500,000: 25%, for the share above € 500.000: 20% buyer's premium, each plus statutory sales tax
We kindly ask you to notify us before invoicing if you wish to be subject to regular taxation.
Resale right apportionment:
Objects made by artists who have not died at least 70 years ago are subject to a resale right apportionment of 1.5% plus statutory sales tax.
Emil Nolde - lots sold by Ketterer Kunst