Sale: 561 / Contemporary Day Sale, Dec. 07. 2024 in Munich Lot 307


307
Hans (Jean) Arp
Remerciement pour un coup de dé, 1957.
Oil on brown paper, laid on canvas
Estimate:
€ 40,000 - 60,000

 
$ 44,000 - 66,000

+
Remerciement pour un coup de dé. 1957.
Oil on brown paper, laid on canvas.
Signed, typographically dated, titled and inscribed with the technique on a label on the reverse. 120 x 70 cm (47.2 x 27.5 in), the full sheet.
[AR].

• Large-format work on paper in which Hans Arp allows central elements of his work, such as curves and empty forms, to correlate.
• In the year of its creation, he made a wall relief for the UNESCO building in Paris that features similar formal elements.
• Significant provenance: formerly Galerie Pierre (Loeb), Paris, where the first Surrealist exhibition with works by, among others, Hans Arp, Paul Klee, Man Ray and Max Ernst took place in 1925
.

PROVENANCE: Pierre (Loeb) Gallery, Paris (with a label on reverse, no. 114).
Erker-Galerie, St. Gallen.
Private collection, Switzerland.
From a Swiss collection.

Called up: December 7, 2024 - ca. 15.54 h +/- 20 min.





Buyer's premium, taxation and resale right compensation for Hans (Jean) Arp "Remerciement pour un coup de dé"
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.