Sale: 533 / Modern Art Day Sale and Gerlinger Collection, Dec. 10. 2022 in Munich Lot 451

 

451
Emil Nolde
Mädchen mit blauen Augen, Um 1946.
Watercolor and India ink
Estimate:
€ 30,000 - 40,000

 
$ 30,000 - 40,000

+
Mädchen mit blauen Augen. Um 1946.
Watercolor and India ink.
Lower right signed. On firm paper. Ca. 20.1 x 15.3 cm (7.9 x 6 in), the full sheet.
[AR].
• Effectful interplay of colored and blank parts.
• In his portraits, which he was occupied with throughout his life, Emil Nolde studies human nature and depicts his sitters with a mysterious aloofness.
• For the first time offered on the international auction market (source: artprice.com)
.

Accompanied by a photo expertise from Prof. Dr. Manfred Reuther, Foundation Seebüll Ada and Emil Nolde, dated August 14, 2002.

PROVENANCE: Private collection.
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. 17.38 h +/- 20 min.




 

Buyer's premium, taxation and resale right compensation for Emil Nolde "Mädchen mit blauen Augen"
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.