Lot 208 
208
Hermann Nitsch
Schüttbild mit Malhemd, 1989.
Mixed media on canvas Oil and dispersion paint ...
Post auction sale: € 70,000 / $ 73,500
Schüttbild mit Malhemd. 1989.
Mixed media on canvas Oil and dispersion paint on jute.
Signed and dated. 200 x 300 cm (78.7 x 118.1 in).
[AR].
• Large format, unmistakably dramatic-powerful Pour Painting with the painter's shirt.
• Religious references are characteristic of Nitsch, as is the case here with the use of the liturgical colors blue and green.
• The painting shirt refers to the physical process of creation and evokes associations with depictions of the crucifixion.
• Nitsch is regarded the main representative of Viennese Actionism and his oeuvre as a groundbreaking contribution to the art of the 20th century.
PROVENANCE: Galerie Steinek, Vienna.
Corporate Collection Ahlers AG, Herford (acquired from the above in 2006).
EXHIBITION: Fetische des Blicks. Mode und Verführung, Foundation Ahlers Pro Arte, Herford, September 11, 2021 - January 16, 2022, pp. 18/19.
Mixed media on canvas Oil and dispersion paint on jute.
Signed and dated. 200 x 300 cm (78.7 x 118.1 in).
[AR].
• Large format, unmistakably dramatic-powerful Pour Painting with the painter's shirt.
• Religious references are characteristic of Nitsch, as is the case here with the use of the liturgical colors blue and green.
• The painting shirt refers to the physical process of creation and evokes associations with depictions of the crucifixion.
• Nitsch is regarded the main representative of Viennese Actionism and his oeuvre as a groundbreaking contribution to the art of the 20th century.
PROVENANCE: Galerie Steinek, Vienna.
Corporate Collection Ahlers AG, Herford (acquired from the above in 2006).
EXHIBITION: Fetische des Blicks. Mode und Verführung, Foundation Ahlers Pro Arte, Herford, September 11, 2021 - January 16, 2022, pp. 18/19.
208
Hermann Nitsch
Schüttbild mit Malhemd, 1989.
Mixed media on canvas Oil and dispersion paint ...
Post auction sale: € 70,000 / $ 73,500
Buyer's premium, taxation and resale right compensation for Hermann Nitsch "Schüttbild mit Malhemd"
This lot can be subjected to differential taxation plus a 7% import tax levy (saving approx. 5 % compared to regular taxation) 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.