Sale: 548 / Contemporary Art Day Sale, Dec. 08. 2023 in Munich Lot 199


199
Gerhard Richter
Tisch (8.1.87), 1987.
Watercolor and pencil on wove paper
Post auction sale: € 40,000 / $ 42,000
+
Tisch (8.1.87). 1987.
Watercolor and pencil on wove paper.
Lower right signed, upper right dated. 17 x 24 cm (6.6 x 9.4 in), the full sheet.
[SM].

• The table is also the motif in the first painting mentioned in the catalogue raisonné.
• One of the few figurative watercolors in this small group.
• Even though Richter increasingly turned to abstraction in the 1980s, he also made still lifes, landscapes and portraits at that time
.

The work is mentioned in the online catalogue raisonné.

PROVENANCE: Galerie Fred Jahn, Munich.
Galerie Casteel, Mönchengladbach.
Private collection North Rhine-Westphalia.

LITERATURE: Dieter Schwarz, Gerhard Richter. Aquarelle = Watercolors, 1999, p. 143.
Klaus Albrecht Schröder (ed.), Gerhard Richter: Aquarelle und Zeichnungen, 2009, pp. 13, 31.




199
Gerhard Richter
Tisch (8.1.87), 1987.
Watercolor and pencil on wove paper
Post auction sale: € 40,000 / $ 42,000
+


Buyer's premium, taxation and resale right compensation for Gerhard Richter "Tisch (8.1.87)"
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.