Lot 150 
Raumbeispiel
150
A. R. Penck (d.i. Ralf Winkler)
AB 2, 1983.
Mixed media with synthetic resin on canvas
Estimate:
€ 25,000 - 35,000
$ 27,500 - 38,500
AB 2. 1983.
Mixed media with synthetic resin on canvas.
Signed in upper left. Titled and inscribed with dimensions and "Paris“ on the reverse. 70 x 50 cm (27.5 x 19.6 in).
[AM].
• Fascinating depiction characterized by a striking expressiveness.
• Logic and system of A.R. Penck's pictorial language are unrivaled in German post-war art.
• For the first time offered on the international auction market (source: artprice.com).
PROVENANCE: Galerie Michael Werner, Cologne (with two labels on the reverse).
Private collection North Rhine-Westphalia.
EXHIBITION: A.R. Penck, Galerie Gillespie-Laage-Salomon, Paris, October 22 - November 23, 1983.
Called up: June 9, 2023 - ca. 14.06 h +/- 20 min.
Mixed media with synthetic resin on canvas.
Signed in upper left. Titled and inscribed with dimensions and "Paris“ on the reverse. 70 x 50 cm (27.5 x 19.6 in).
[AM].
• Fascinating depiction characterized by a striking expressiveness.
• Logic and system of A.R. Penck's pictorial language are unrivaled in German post-war art.
• For the first time offered on the international auction market (source: artprice.com).
PROVENANCE: Galerie Michael Werner, Cologne (with two labels on the reverse).
Private collection North Rhine-Westphalia.
EXHIBITION: A.R. Penck, Galerie Gillespie-Laage-Salomon, Paris, October 22 - November 23, 1983.
Called up: June 9, 2023 - ca. 14.06 h +/- 20 min.
In 1939, AR Penck was born in Dresden into the turmoil and brutal destruction of World War II. His artistic career began in the GDR and the post-war world order of the time influenced his thinking and art. East-West, good-evil, socialism-capitalism, this side and behind the border. The letters A and B appear in relation to the boundary between the two systems of the East and the West in his early "Systembilder” (System Pictures) from the mid-1960s. AR Penck's aim always was to use his art to abolish seemingly insurmountable boundaries and to unmask the supposed opposites as mere ideologies. At the same time, "AB 2" from 1983 is also an important review of his early system images and his development as an artist, who was expatriated in the GDR in 1980 and then crossed the system border to the West. [SN]
150
A. R. Penck (d.i. Ralf Winkler)
AB 2, 1983.
Mixed media with synthetic resin on canvas
Estimate:
€ 25,000 - 35,000
$ 27,500 - 38,500
Buyer's premium, taxation and resale right compensation for A. R. Penck (d.i. Ralf Winkler) "AB 2"
This lot can be purchased subject to differential or regular taxation, artist‘s resale right compensation is due.
Differential taxation:
Hammer price up to 800,000 €: herefrom 32 % premium.
The share of the hammer price exceeding 800,000 € is subject to a premium of 27 % and is added to the premium of the share of the hammer price up to 800,000 €.
The share of the hammer price exceeding 4,000,000 € is subject to a premium of 22 % and is added to the premium of the share of the hammer price up to 4,000,000 €.
The buyer's premium contains VAT, however, it is not shown.
Regular taxation:
Hammer price up to 800,000 €: herefrom 27 % premium.
The share of the hammer price exceeding 800,000 € is subject to a premium of 21% and is added to the premium of the share of the hammer price up to 800,000 €.
The share of the hammer price exceeding 4,000,000 € is subject to a premium of 15% and is added to the premium of the share of the hammer price up to 4,000,000 €.
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.
Differential taxation:
Hammer price up to 800,000 €: herefrom 32 % premium.
The share of the hammer price exceeding 800,000 € is subject to a premium of 27 % and is added to the premium of the share of the hammer price up to 800,000 €.
The share of the hammer price exceeding 4,000,000 € is subject to a premium of 22 % and is added to the premium of the share of the hammer price up to 4,000,000 €.
The buyer's premium contains VAT, however, it is not shown.
Regular taxation:
Hammer price up to 800,000 €: herefrom 27 % premium.
The share of the hammer price exceeding 800,000 € is subject to a premium of 21% and is added to the premium of the share of the hammer price up to 800,000 €.
The share of the hammer price exceeding 4,000,000 € is subject to a premium of 15% and is added to the premium of the share of the hammer price up to 4,000,000 €.
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.