Lot 218 
218
Peter Dreher
Tag um Tag guter Tag (Nr. 2455-2459), 2013.
Oil on canvas
Estimate:
€ 40,000 - 60,000
$ 44,000 - 66,000
Tag um Tag guter Tag (Nr. 2455-2459). 2013.
Oil on canvas.
Each with the number scratched into the wet paint in top center. Each signed and dated on the reverse. Je 25 x 20 cm (9.8 x 7.8 in).
Painting from the "Tag" (Day) series. [AM].
• Five consecutively numbered paintings from Peter Dreher's famous work series "Tag um Tag guter Tag“ (Day by Day Good Day).
• Dreher makes everyday objects like water glasses and keys new icons.
• Other paintings from this unique series are at the Museum für Moderne Kunst, Frankfurt a.M., and the Staatliche Kunsthalle, Karlsruhe.
PROVENANCE: Private collection Southern Germany (acquired from the artist in 2016).
Called up: June 9, 2023 - ca. 15.37 h +/- 20 min.
Oil on canvas.
Each with the number scratched into the wet paint in top center. Each signed and dated on the reverse. Je 25 x 20 cm (9.8 x 7.8 in).
Painting from the "Tag" (Day) series. [AM].
• Five consecutively numbered paintings from Peter Dreher's famous work series "Tag um Tag guter Tag“ (Day by Day Good Day).
• Dreher makes everyday objects like water glasses and keys new icons.
• Other paintings from this unique series are at the Museum für Moderne Kunst, Frankfurt a.M., and the Staatliche Kunsthalle, Karlsruhe.
PROVENANCE: Private collection Southern Germany (acquired from the artist in 2016).
Called up: June 9, 2023 - ca. 15.37 h +/- 20 min.
218
Peter Dreher
Tag um Tag guter Tag (Nr. 2455-2459), 2013.
Oil on canvas
Estimate:
€ 40,000 - 60,000
$ 44,000 - 66,000
Buyer's premium, taxation and resale right compensation for Peter Dreher "Tag um Tag guter Tag (Nr. 2455-2459)"
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.