Sale: 533 / Modern Art Day Sale and Gerlinger Collection, Dec. 10. 2022 in Munich Lot 513

 

513
Emil Nolde
Dahlienblüten und Stiefmütterchen, Um 1945/1948.
Watercolor and opaque colors
Estimate:
€ 30,000 - 40,000

 
$ 30,000 - 40,000

+
Dahlienblüten und Stiefmütterchen. Um 1945/1948.
Watercolor and opaque colors.
On Japon. 19.4 x 13.8 cm (7.6 x 5.4 in), the full sheet.
[AR].
• Large-size staged blossoms in a small format work.
• Emil Nolde eternalizes the summer flowers' fugacious splendor in bright watercolors.
• A comparable sheet is part of the collection of the Nolde Foundation in Seebüll
.

Accompanied by a photo expertise (in copy) from Prof. Dr. Manfred Reuther, Foundation Seebüll Ada and Emil Nolde, dated May 31, 2002.

PROVENANCE: Galerie Margaret Heuser, Düsseldorf.
Private collection Wuppertal (acquired from the above in 2003)
Private collection North Rhine-Westphalia (inherited from the above).

Called up: December 10, 2022 - ca. 19.00 h +/- 20 min.




 

Buyer's premium, taxation and resale right compensation for Emil Nolde "Dahlienblüten und Stiefmütterchen"
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.