Lot 300 
Raumbeispiel
300
Christian Morgenstern
Landschaft, 1843.
Oil on cardboard
Estimate: € 800 / $ 856
Landschaft. 1843.
Öl auf Malpappe.
Verso signiert und datiert. Verschiedentlich nummeriert und bezeichnet sowie mit Sammlungs-Etikett Georg Schäfer, Schweinfurt. 11 x 15,8 cm (4,3 x 6,2 in).
PROVENIENZ: Sammlung Georg Schäfer, Schweinfurt.
Privatsammlung Bayern.
Aufrufzeit: 08.06.2024 - ca. 14.00 h +/- 20 Min.
Öl auf Malpappe.
Verso signiert und datiert. Verschiedentlich nummeriert und bezeichnet sowie mit Sammlungs-Etikett Georg Schäfer, Schweinfurt. 11 x 15,8 cm (4,3 x 6,2 in).
PROVENIENZ: Sammlung Georg Schäfer, Schweinfurt.
Privatsammlung Bayern.
Aufrufzeit: 08.06.2024 - ca. 14.00 h +/- 20 Min.
300
Christian Morgenstern
Landschaft, 1843.
Oil on cardboard
Estimate: € 800 / $ 856
Buyer's premium and taxation for Christian Morgenstern "Landschaft"
This lot can be purchased subject to differential or regular taxation.
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.
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.