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Sale: 488 / Post War / Contemporary Art II, June 08. 2019 in Munich Lot 594

 
Lot description
Untitled (SF79-101). 1979.
Acrylic on paper , firmly mounted on backing board.
Verso signed and with the stamp "The Sam Francis Estate". Inscribed with the work number "SF79-101" by a hand other than that of the artist. On wove paper. 75 x 104.5 cm (29.5 x 41.1 in) , the full sheet.
[CE].

The work is registered at the Samuel L. Francis Foundation, Glendale/California, with the number SF79-101 and will be included into the forthcoming catalog "Sam Francis: Catalogue Raisonné of Unique Works on Paper".

PROVENANCE: Artist's estate.
Gallery Delaive, Amsterdam (with a label on rear of the frame).
Baukunst Galerie, Cologne (with a label on rear of the frame).
Private collection Europe.

LITERATURE: Pontus Hulten, Sam Francis, Kunst- und Ausstellungshalle der Bundesrepulik Deutschland, Bonn, February 12 - April 18, 1993, Stuttgart 1993, pp. 314-315 and 469 (with illu.).

594
Sam Francis
Untitled (SF79-101), 1979.
Acrylic on paper
Post auction sale: € 36,000 / $ 40,680
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Sam Francis - Untitled (SF79-101) - Frame image
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Buyer's premium, taxation and resale right apportionment for Sam Francis "Untitled (SF79-101)"
This lot can be subjected to differential taxation plus a 7% import tax levy (saving approx. 5 % compared to regular taxation) 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.
Sam Francis - lots sold by Ketterer Kunst