Lot 182
Back side
182
Dieter Roth
Drilling, 1985/86.
Assemblage. Coat hanger, brush, wood, glue and ...
Post auction sale: € 25,000 / $ 26,250
Drilling. 1985/86.
Assemblage. Coat hanger, brush, wood, glue and oil paint on glass, over plywood panels painted with oil paint, covered with glass on the back, in orig. aluminum frame.
Signed and dated on the right hanger, titled under each hanger. Barely legibly inscribed in upper center. Once more signed and dated on the reverse. 51.4 x 95.5 x 3.5 cm (20.2 x 37.5 x 1.3 in).
[AR].
• Same and yet different: Dieter Roth's "Drilling" work plays with multiple levels of association.
• The use of everyday objects, such as coat hangers and brushes here, is one of the basic principles of his artistic work.
• Exhibited alongside works by his partner Dorothy Iannone at the Sprengel Museum in 2005, .
• Works by the artist are in international museums like the Museum of Modern Art, New York, Tate Britain, London, the art museums in Bern and Basel, the Centre Pompidou, Paris, the Sprengel Museum in Hanover and the Staatsgalerie Stuttgart.
PROVENANCE: Private collection Switzerland.
Galerie Andy Jllien, Zürich.
Corporate Collection Ahlers AG, Herford (acquired fom the above in 2001).
EXHIBITION: Dieter Roth, Lagerhalle Holderbank, Ocotber 23, 1992 - March 19, 1993.
Dieter Roth & Dorothy Iannone, Sprengel Museum Hanover, in cooperation with the Foundation Ahlers Pro Arte, May 22 - September 25, 2005, p. 222, cat. no. 72 (fig. p. 98).
LITERATURE: Galerie Burkard, auction 47, Lucerne, June 5, 1999, lot 229.
Assemblage. Coat hanger, brush, wood, glue and oil paint on glass, over plywood panels painted with oil paint, covered with glass on the back, in orig. aluminum frame.
Signed and dated on the right hanger, titled under each hanger. Barely legibly inscribed in upper center. Once more signed and dated on the reverse. 51.4 x 95.5 x 3.5 cm (20.2 x 37.5 x 1.3 in).
[AR].
• Same and yet different: Dieter Roth's "Drilling" work plays with multiple levels of association.
• The use of everyday objects, such as coat hangers and brushes here, is one of the basic principles of his artistic work.
• Exhibited alongside works by his partner Dorothy Iannone at the Sprengel Museum in 2005, .
• Works by the artist are in international museums like the Museum of Modern Art, New York, Tate Britain, London, the art museums in Bern and Basel, the Centre Pompidou, Paris, the Sprengel Museum in Hanover and the Staatsgalerie Stuttgart.
PROVENANCE: Private collection Switzerland.
Galerie Andy Jllien, Zürich.
Corporate Collection Ahlers AG, Herford (acquired fom the above in 2001).
EXHIBITION: Dieter Roth, Lagerhalle Holderbank, Ocotber 23, 1992 - March 19, 1993.
Dieter Roth & Dorothy Iannone, Sprengel Museum Hanover, in cooperation with the Foundation Ahlers Pro Arte, May 22 - September 25, 2005, p. 222, cat. no. 72 (fig. p. 98).
LITERATURE: Galerie Burkard, auction 47, Lucerne, June 5, 1999, lot 229.
182
Dieter Roth
Drilling, 1985/86.
Assemblage. Coat hanger, brush, wood, glue and ...
Post auction sale: € 25,000 / $ 26,250
Buyer's premium, taxation and resale right compensation for Dieter Roth "Drilling"
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.