Sale: 524 / Post War / Contemporary Art II, Dec. 10. 2021 in Munich Lot 59

 

59
Martin Kippenberger
Ohne Titel (Que calor II), 1991.
Watercolor and pencil
Post auction sale: € 23,000 / $ 25,990
+
Ohne Titel (Que calor II). 1991.
Watercolor and pencil.
Bottom right monogrammed and dated. On laid paper. 41.9 x 55.8 cm (16.4 x 21.9 in), size of sheet.
[AR].
• In 1991 Kippenberger revisited the idea of entrusting a third person with the mere technical process of painting; this was also the case with the watercolor offered here.
• Works from this series are acknowledged as Kippenberger's works and find mention in significant museum collections.
• In 2006 Tate Modern, London, honnored the early deceased German artist with a grand solo show
.

With a certificate issued by Galerie Gisela Capitain, Cologne, in August 2017.

PROVENANCE: Private collection Germany.

EXHIBITION: New Work: Martin Kippenberger, Museum of Modern Art, San Francisco, June 13 - August 25, 1991.




59
Martin Kippenberger
Ohne Titel (Que calor II), 1991.
Watercolor and pencil
Post auction sale: € 23,000 / $ 25,990
+

 

Buyer's premium, taxation and resale right apportionment for Martin Kippenberger "Ohne Titel (Que calor II)"
This lot can be purchased subject to differential or regular taxation.

Differential taxation:
Hammer price up to 500,000 €: herefrom 32 % premium.
The share of the hammer price exceeding 500,000 € is subject to a premium of 27 % and is added to the premium of the share of the hammer price up to 500,000 €.
The share of the hammer price exceeding 2,500,000 € is subject to a premium of 22 % and is added to the premium of the share of the hammer price up to 2,500,000 €.
The buyer's premium contains VAT, however, it is not shown.

Regular taxation:
Hammer price up to 500,000 €: herefrom 25 % premium.
The share of the hammer price exceeding 500,000 € is subject to a premium of 20% and is added to the premium of the share of the hammer price up to 500,000 €.
The share of the hammer price exceeding 2,500,000 € is subject to a premium of 15% and is added to the premium of the share of the hammer price up to 2,500,000 €.
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.

Resale right apportionment:
In accordance with §26 of German Copyright Act, a droit de suite charge of 2.4% including VAT is levied for original artworks and photographs for the compensation of the statutory right of resale.