Sale: 528 / Modern Art, June 11. 2022 in Munich Lot 436

 

436
Josef Scharl
Knüpferinnen / Stickerinnnen, 1923.
Oil on canvas
Post auction sale: € 17,000 / $ 19,720
+
Knüpferinnen / Stickerinnnen. 1923.
Oil on canvas.
Firmenich/Lukas 43. Lower left signed and dated. Verso of the canvas with a label inscribed with the number "101" by hand and with a paint supplier's stamp "Viktoria-Maltuch A. Schutzmann Herrsching". Verso of the stretcher with an exhibition label and a pasted newspaper ad of Galerie Hagemeier, Frankfurt a.M. 82 x 44 cm (32.2 x 17.3 in).
[KT].
• Very early work of the young artist, made after he had completed his studies at the Munich Art Academy 1921
• In the 1920s Scharl put strong focus on teh depiction of people, whom he encountered in a manner charcaterized by empathy, social criticism and a matter-of-fact observation
• His early works are documents of his close examination of Vincent van Gogh's creation
• After the deprivations of the war, which also left its traces on Scharl, he made a first step into artistic independence with the 1923 exhibition of the Munich Secession
.

PROVENANCE: Galerie Günther Franke, Munich.
Private collection.
Private collection. Berlin (ever since family-owned).

EXHIBITION: Josef Scharl, Galerie Günther Franke, Munich, April 17 - May 29, 1971, cat. no. 1.
Josef Scharl 1896-1954. Städtische Galerie im Lenbachhaus, Munich, December 15, 1982 - January 30, 1983, cat. no. 3 (with illu. on p. 23, 112) (with a label on the reverse).

LITERATURE: Hauswedell & Nolte, Hamburg, auction 227, June 1- 3 , 1978, cat. no. 1180 (with illu.).




436
Josef Scharl
Knüpferinnen / Stickerinnnen, 1923.
Oil on canvas
Post auction sale: € 17,000 / $ 19,720
+

 

Buyer's premium, taxation and resale right compensation for Josef Scharl "Knüpferinnen / Stickerinnnen"
This lot can be purchased subject to differential or regular taxation, artist‘s resale right compensation is due.

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.

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.