Sale: 546 / 19th Century Art Day Sale, Dec. 09. 2023 in Munich Lot 313


313
Hans Thoma
Schimmel und Sitzende, 1891.
Watercolor and India ink
Estimate:
€ 3,000 - 4,000

 
$ 3,180 - 4,240

+
Schimmel und Sitzende. 1891.
Watercolor and India ink.
Lower right monogrammed (in ligature) and dated. On firm wove paper. 26.9 x 36.8 cm (10.5 x 14.4 in), the full sheet.

PROVENANCE: Leo Smoschewer (1875-1938), Wroclaw.
Else Smoschewer (inherited from the above, until 1939).
Nazi plunder, 1939.
Art dealer Wenzel, Wroclaw (around 1940).
Private collection Germany.
Returned to the heirs after Leo and Else Smoschewer 2021.
Private collection Baden-Württemberg (Sotheby's, July 7 - 13, 2022).

The work is free from restitution claims.

Called up: December 9, 2023 - ca. 13.47 h +/- 20 min.





Buyer's premium and taxation for Hans Thoma "Schimmel und Sitzende"
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.