18
Pablo Picasso
Le Sculpteur et son Modèle, 1933.
Gouache, watercolor and India ink
Estimate:
€ 800,000 - 1,200,000
$ 904,000 - 1,356,000
Le Sculpteur et son Modèle. 1933.
Gouache, watercolor and India ink.
Signed and dated "Cannes, 19 juillet XXXIII" in the upper left. On creme paper. 40.1 x 50.5 cm (15.7 x 19.8 in). [JS].
• Colorful, painterly, and large: an outstanding testimony to Picasso's undisputed draftsmanship.
• “Artist and model” is a key theme of Picasso's oeuvre.
• “Le Sculpteur et son Modèle”: an intimate document of the passionate love affair between Picasso and his muse Marie-Thérèse Walter.
• Art and eros: Picasso masterfully blends the ancient Pygmalion iconography with the faun, his famous alter ego, to create an intimate double portrait with his young lover.
• The companion piece “Le Sculpteur et la Statue,” is part of the renowned Picasso collection Berggreun, Berlin.
• Most works of this quality are owned by notable collections, and hardly ever appear on the international auction market.
We are grateful to the heirs of Paul Rosenberg for their kind assistance.
We are also grateful to Elisabeth Royer-Grimblat, Paris, for her kind expert advice.
PROVENANCE: Galerie Paul Rosenberg & Co, Paris/Bordeaux (from the artist in 1933, inv. no. 5160; until September 1940, confiscated by the German occupying forces in Bordeaux/Floirac; transferred by the ERR to the Jeu de Paume in Paris in 1942).
Galerie Raphaël Gérard, Paris (probably obtained from the ERR in exchange; with a numbered and inscribed label on the back of the frame).
Paul Rosenberg & Co., New York (retrieved in September 1945, inv. no. 3191-P, with a numbered and inscribed label on the back of the frame).
Private collection, Europe (acquired in 1976: Galerie Motte, Geneva).
Private collection, Switzerland (acquired from the above in 1993: Sotheby's).
EXHIBITION: Exposition d'œuvres récentes de Picasso, Galerie Paul Rosenberg, Paris, March 3 - 31, 1936, no. 25.
LITERATURE: Cf. Christian Zervos, Pablo Picasso, vol. 8, works from 1932 to 1937, Paris 1957, catalogue raisonné numbers 120 and 121 (each with illustration).
Galerie Motte, Geneva, Tableaux modernes, sale on February 13, 1976, at the Palace Hotel St. Moritz, lot 68 (illustrated)
Sotheby's, London, Impressionist and Modern Paintings Part I, auction on November 30, 1993, lot 63 (illustrated)
The Picasso Project Alan Wofsy Fine Arts, Picasso's Paintings, Watercolors, Drawings, and Sculptures, a comprehensive illustrated catalog, Surrealism 1930-1936, San Francisco 1997, p. 177, cat. no. 33-071 (a) (illustrated)
ARCHIVE MATERIAL:
The Paul Rosenberg Archives, MoMA New York, Series III: Photographic Materials, Series III.A: Rosenberg Galleries (Paris) [circa 1910-1940], Subseries III.A.1 Galerie Paul Rosenberg (Paris) and Paul Rosenberg & Company (New York): black and white photographic prints collection [1910-1940], III.A. 1.12-41 Exhibitions and installations, Paris and New York, Folder III.A.1.27 Picasso, fol. 29: Exhibition view Paris 1936; Series III.B: Photographic Materials: PR & Co Research Collection: Artists files, Subseries III.B.1: Black and White Photographic Prints [1910s-1980s], III.B.1.119-330: Artists files, Contains gallery stock and private collection, Folder III.B.1.277 Pablo Picasso, fol. 17-18: Inventory photo.
Federal Archives, Koblenz: B323/288 Seligmann, Rosenberg, Halphen, Bernheim-Jeune, Rosenberg-Bernstein collections, fol. 440; B323/294 Inventories of Reichsleiter Rosenberg's task force concerning works of art from the Rothschild collection in the depot of the German Embassy, Paris, fol. 256, 257; B323/1020 Collections Paul Rosenberg, Rosenberg-Bernstein, Bordeaux, and Rosengart-Famel, fol. 30ar and 30av.
Services français de récupération artistique (spoliations de la Deuxième Guerre mondiale), Ministère de l'Europe et des Affaires étrangères, Archives diplomatiques, La Courneuve: Série ERR - Inventaires de l'Einsatzstab Reichsleiter Rosenberg (1940-1959), 209SUP/103/29 ERR - inventaires est listes des caisses pour Nikolsburg; Album de photographies (1940-1950); 209SUP/998 Rosenberg (Paul), fol. 165; 209SUP/390 Dossier P26, fol. 7.
NARA, Washington D.C.: Einsatzstab Reichsleiter Rosenberg Card File and Photos, 1940-1945, RG 260, M1943 Roll 25, p. 97, Rosenberg-Bernstein Bordeaux 8.
Called up: June 6, 2025 - ca. 18.04 h +/- 20 min.
Gouache, watercolor and India ink.
Signed and dated "Cannes, 19 juillet XXXIII" in the upper left. On creme paper. 40.1 x 50.5 cm (15.7 x 19.8 in). [JS].
• Colorful, painterly, and large: an outstanding testimony to Picasso's undisputed draftsmanship.
• “Artist and model” is a key theme of Picasso's oeuvre.
• “Le Sculpteur et son Modèle”: an intimate document of the passionate love affair between Picasso and his muse Marie-Thérèse Walter.
• Art and eros: Picasso masterfully blends the ancient Pygmalion iconography with the faun, his famous alter ego, to create an intimate double portrait with his young lover.
• The companion piece “Le Sculpteur et la Statue,” is part of the renowned Picasso collection Berggreun, Berlin.
• Most works of this quality are owned by notable collections, and hardly ever appear on the international auction market.
We are grateful to the heirs of Paul Rosenberg for their kind assistance.
We are also grateful to Elisabeth Royer-Grimblat, Paris, for her kind expert advice.
PROVENANCE: Galerie Paul Rosenberg & Co, Paris/Bordeaux (from the artist in 1933, inv. no. 5160; until September 1940, confiscated by the German occupying forces in Bordeaux/Floirac; transferred by the ERR to the Jeu de Paume in Paris in 1942).
Galerie Raphaël Gérard, Paris (probably obtained from the ERR in exchange; with a numbered and inscribed label on the back of the frame).
Paul Rosenberg & Co., New York (retrieved in September 1945, inv. no. 3191-P, with a numbered and inscribed label on the back of the frame).
Private collection, Europe (acquired in 1976: Galerie Motte, Geneva).
Private collection, Switzerland (acquired from the above in 1993: Sotheby's).
EXHIBITION: Exposition d'œuvres récentes de Picasso, Galerie Paul Rosenberg, Paris, March 3 - 31, 1936, no. 25.
LITERATURE: Cf. Christian Zervos, Pablo Picasso, vol. 8, works from 1932 to 1937, Paris 1957, catalogue raisonné numbers 120 and 121 (each with illustration).
Galerie Motte, Geneva, Tableaux modernes, sale on February 13, 1976, at the Palace Hotel St. Moritz, lot 68 (illustrated)
Sotheby's, London, Impressionist and Modern Paintings Part I, auction on November 30, 1993, lot 63 (illustrated)
The Picasso Project Alan Wofsy Fine Arts, Picasso's Paintings, Watercolors, Drawings, and Sculptures, a comprehensive illustrated catalog, Surrealism 1930-1936, San Francisco 1997, p. 177, cat. no. 33-071 (a) (illustrated)
ARCHIVE MATERIAL:
The Paul Rosenberg Archives, MoMA New York, Series III: Photographic Materials, Series III.A: Rosenberg Galleries (Paris) [circa 1910-1940], Subseries III.A.1 Galerie Paul Rosenberg (Paris) and Paul Rosenberg & Company (New York): black and white photographic prints collection [1910-1940], III.A. 1.12-41 Exhibitions and installations, Paris and New York, Folder III.A.1.27 Picasso, fol. 29: Exhibition view Paris 1936; Series III.B: Photographic Materials: PR & Co Research Collection: Artists files, Subseries III.B.1: Black and White Photographic Prints [1910s-1980s], III.B.1.119-330: Artists files, Contains gallery stock and private collection, Folder III.B.1.277 Pablo Picasso, fol. 17-18: Inventory photo.
Federal Archives, Koblenz: B323/288 Seligmann, Rosenberg, Halphen, Bernheim-Jeune, Rosenberg-Bernstein collections, fol. 440; B323/294 Inventories of Reichsleiter Rosenberg's task force concerning works of art from the Rothschild collection in the depot of the German Embassy, Paris, fol. 256, 257; B323/1020 Collections Paul Rosenberg, Rosenberg-Bernstein, Bordeaux, and Rosengart-Famel, fol. 30ar and 30av.
Services français de récupération artistique (spoliations de la Deuxième Guerre mondiale), Ministère de l'Europe et des Affaires étrangères, Archives diplomatiques, La Courneuve: Série ERR - Inventaires de l'Einsatzstab Reichsleiter Rosenberg (1940-1959), 209SUP/103/29 ERR - inventaires est listes des caisses pour Nikolsburg; Album de photographies (1940-1950); 209SUP/998 Rosenberg (Paul), fol. 165; 209SUP/390 Dossier P26, fol. 7.
NARA, Washington D.C.: Einsatzstab Reichsleiter Rosenberg Card File and Photos, 1940-1945, RG 260, M1943 Roll 25, p. 97, Rosenberg-Bernstein Bordeaux 8.
Called up: June 6, 2025 - ca. 18.04 h +/- 20 min.
Pablo Picasso and the line – the graphic mastery of an artistic genius
Calling Picasso an artistic genius is by no means an exaggeration. His mastery of line and color and infinite inventiveness never fails to astonish us. These qualities characterized Picasso's exuberant creative output until he died in 1973. Hardly any other artist of the 20th century can match Picasso's enduring artistic progressiveness, his work shaping many art historical trends well into his old age. Picasso was obsessed, constantly seeking new forms of creative expression, tirelessly exploring and refining his style, motifs, and technical skills. Unlike his paintings, however, Picasso's works on paper captivate viewers with the unique immediacy of expression through which the artist rendered ideas that had just sprung from his creative mind onto paper. Free and spontaneous, these works are fascinating in how ideas that solely exist as mental images are brought to life with confident strokes.

“Le Sculpteur et son Modèle” – Artist and model: a key theme in Picasso's oeuvre
The gouache “Le Sculpteur et son Modèle” is particularly remarkable for its high technical quality and outstanding draftsmanship. Colorful, painterly, and executed in a large format, this work, created in Cannes on the Côte d'Azur in the summer of 1933, is directly related to the gouache “Le Sculpteur et la Statue” (Zervos XIII, 120, formerly also Paul Rosenberg, Paris, now in the Berggruen Collection, Berlin), from 1932. The artist explores the motif of artist and model, which is significant in art history in general and for Picasso in particular, in both drawings. This motif became one of his most important themes over the decades until his death. In the early 1930s, Picasso acquired the famous Château de Boisgeloup in Normandy as an artistic retreat, where he worked inspired and captivated by the striking beauty of his young muse, Marie-Thérèse Walter, creating various versions of his famous sculpture “Bust of a Woman (Marie Thérèse).” This artistic encounter and intense visual exploration of his model and lover on the Côte d'Azur in the summer of 1933 must have inspired Picasso to depict this intimate creative moment in a scene showing the sculptor and his model. Although Picasso was blessed with a talent for drawing that made even his depictions of goats and cats famous, his long and intense exploration of the female body revealed his exceptional talent as a draftsman. Using a reverse drawing technique, the artist's incarnate and the sculpture he created remain in the paper's tone, standing out against his nude model draped in a soft blue.

Picasso and Marie-Thérèse Walter – “Le Sculpteur et son Modèle” as an intimate testimony to a passionate love affair
Inspired by the famous Pygmalion scene from ancient mythology and a topic in art history since the Renaissance, Picasso created a classic yet highly personal motif in “Le Sculpteur et son Modèle.” Just as the ancient sculptor Pygmalion falls in love with his statue of Aphrodite that comes to life before his eyes, blurring the lines between art and reality, Picasso—who was still married to his first wife Olga at the time—fell in love with his young model Marie-Thérèse, whom he had met in Paris in 1927 when she was just 17 years old.

Until the mid-1930s, Picasso was able to keep his affair with his new muse a secret from his wife. However, Picasso attributed the distinct facial features of his new love to the female nude in “Le Sculpteur et son modèle.” Artist and model, naked and close, admire the sculpture as their joint work. Moreover, Picasso merges the artist not only with his person but also with the representation of the faun as Picasso's alter ego, as he had already done in the sheets of his famous graphic series “Suite Vollard,” published in 1937. The erotic component of the ancient theme is emphasized and emotionally charged to reflect the artist's situation.

Looking out over the deep blue sea, Picasso painted his turbulent feelings, stirred by his love for the young Marie-Thérèse, with ravishing perfection on the Côte d'Azur on July 19, 1933. As a diary entry turned into a picture, “Le Sculpteur et son Modèle” is not only an outstanding example of Picasso's unrivaled draftsmanship but also a compelling intimate testimony to Picasso's deep love for Marie-Thérèse Walter, who, alongside his later muse Dora Maar, inspired the artistic genius to some of art history's most significant works. The portrait of Marie-Thérèse, “Femme à la montre” (1932), which was auctioned in New York in 2023, is the second most expensive Picasso ever sold at auction. [JS]
“Mon cher Rosi – Mon cher Pic": an artist and his dealer
With the opening of his gallery at 21 rue La Boétie in 1910, Paul Rosenberg (1881–1959) established one of the most prominent establishments in the Paris art world. Rosenberg's program included both Picasso and avant-garde luminaries, including Georges Braque, Marie Laurencin, Fernand Léger, and Henri Matisse. With an early focus on French Impressionism, particularly artists such as Renoir, Monet, and Degas, Rosenberg would play a key role in Picasso's rise to the foremost exponent of modern art between 1918 and 1939. The artist and his art dealer were connected by more than just a business arrangement – their collaboration was characterized by mutual trust, aesthetic harmony, and deep personal friendship. Rosenberg represented Picasso through exhibitions and provided him with a studio in the neighboring 23 rue La Boétie. A particular highlight of his promotion of Picasso was the retrospective “Picasso: Forty Years of His Art” at the Museum of Modern Art in New York (1939/40), which he co-initiated and made possible by his close connection to the director Alfred H. Barr. Among other works, the counterpart to the gouache presented here, now in the Berggruen Collection, was on display there.

Theft, rescue from a rolling train, and restitution
The occupation of France marked the beginning of a dark chapter for Rosenberg. Immediately after the German invasion in May/June 1940, widespread looting began, with renowned art dealers and collectors among the first victims. Paul Rosenberg was also targeted by the Nazi looting organization “Reichsleiter Rosenberg Taskforce,” established solely for this purpose and headed by Alfred Rosenberg. In July 1940, his Paris gallery was expropriated, and in September, his inventory, which had been secured in Floirac near Bordeaux, fell victim to confiscation. More than 200 works by important artists—including Picasso, Braque, Matisse, Cézanne, Sisley, and Van Gogh—were confiscated and gradually transferred to the Musée du Jeu de Paume in Paris, which had been converted into a looting depot. Rosenberg and his family escaped the occupying forces by fleeing to New York via Portugal; a year later, he founded the Paul Rosenberg & Co. Gallery at 16 East 57th Street.
Meanwhile, the occupying forces used many of the looted works as commodities to obtain high-quality Old Master paintings. The Germans used a network of collaborating art dealers such as Raphael Gérard, who had been Rosenberg's neighbor in the Rue La Boétie in his early days. As defeat loomed, the Germans attempted to remove the remaining artworks from the country and, in August 1944, loaded 148 crates containing around 1,000 artworks onto a freight train bound for the Nikolsburg camp (now Mikulov, Czech Republic). However, informed by art historian Rose Valland, a troop commando unit, in collaboration with the Resistance – in which Rosenberg's son Alexandre is said to have been involved – managed to divert the train and finally stop it in Aulnay-sous-Bois, north of Paris. The works left behind on the train were among the first to be restituted by the Commission de récupération artistique, established in 1944, including the present gouache. Paul Rosenberg himself returned to Paris immediately after the liberation. He set out, among other places, to Switzerland in search of the remaining stolen artworks, some of which remain missing. [KT]

Calling Picasso an artistic genius is by no means an exaggeration. His mastery of line and color and infinite inventiveness never fails to astonish us. These qualities characterized Picasso's exuberant creative output until he died in 1973. Hardly any other artist of the 20th century can match Picasso's enduring artistic progressiveness, his work shaping many art historical trends well into his old age. Picasso was obsessed, constantly seeking new forms of creative expression, tirelessly exploring and refining his style, motifs, and technical skills. Unlike his paintings, however, Picasso's works on paper captivate viewers with the unique immediacy of expression through which the artist rendered ideas that had just sprung from his creative mind onto paper. Free and spontaneous, these works are fascinating in how ideas that solely exist as mental images are brought to life with confident strokes.

Picasso's plaster heads after the model of Marie-Thérèse Walter in his studio at the Château de Boisgeloup, France, 1932, gelatine silver print, photo: Brassaï (Gyula Halász). © Succession Picasso / VG Bild-Kunst, Bonn 2025, Estate Brassaï – RMN-Grand Palais.
“Le Sculpteur et son Modèle” – Artist and model: a key theme in Picasso's oeuvre
The gouache “Le Sculpteur et son Modèle” is particularly remarkable for its high technical quality and outstanding draftsmanship. Colorful, painterly, and executed in a large format, this work, created in Cannes on the Côte d'Azur in the summer of 1933, is directly related to the gouache “Le Sculpteur et la Statue” (Zervos XIII, 120, formerly also Paul Rosenberg, Paris, now in the Berggruen Collection, Berlin), from 1932. The artist explores the motif of artist and model, which is significant in art history in general and for Picasso in particular, in both drawings. This motif became one of his most important themes over the decades until his death. In the early 1930s, Picasso acquired the famous Château de Boisgeloup in Normandy as an artistic retreat, where he worked inspired and captivated by the striking beauty of his young muse, Marie-Thérèse Walter, creating various versions of his famous sculpture “Bust of a Woman (Marie Thérèse).” This artistic encounter and intense visual exploration of his model and lover on the Côte d'Azur in the summer of 1933 must have inspired Picasso to depict this intimate creative moment in a scene showing the sculptor and his model. Although Picasso was blessed with a talent for drawing that made even his depictions of goats and cats famous, his long and intense exploration of the female body revealed his exceptional talent as a draftsman. Using a reverse drawing technique, the artist's incarnate and the sculpture he created remain in the paper's tone, standing out against his nude model draped in a soft blue.

Pablo Picasso, Le Sculpteur et la Statue, gouache, watercolor and ink on paper, 1933, Berggreun Collection, Berlin. © Succession Picasso / VG Bild-Kunst, Bonn 2025
Picasso and Marie-Thérèse Walter – “Le Sculpteur et son Modèle” as an intimate testimony to a passionate love affair
Inspired by the famous Pygmalion scene from ancient mythology and a topic in art history since the Renaissance, Picasso created a classic yet highly personal motif in “Le Sculpteur et son Modèle.” Just as the ancient sculptor Pygmalion falls in love with his statue of Aphrodite that comes to life before his eyes, blurring the lines between art and reality, Picasso—who was still married to his first wife Olga at the time—fell in love with his young model Marie-Thérèse, whom he had met in Paris in 1927 when she was just 17 years old.

Jean Raoux, Pygmalion amoureux de sa statue (Pygmalion worships his statue), 1717, oil on canvas.
Until the mid-1930s, Picasso was able to keep his affair with his new muse a secret from his wife. However, Picasso attributed the distinct facial features of his new love to the female nude in “Le Sculpteur et son modèle.” Artist and model, naked and close, admire the sculpture as their joint work. Moreover, Picasso merges the artist not only with his person but also with the representation of the faun as Picasso's alter ego, as he had already done in the sheets of his famous graphic series “Suite Vollard,” published in 1937. The erotic component of the ancient theme is emphasized and emotionally charged to reflect the artist's situation.

Marie-Thérèse Walter, around 1933.
Looking out over the deep blue sea, Picasso painted his turbulent feelings, stirred by his love for the young Marie-Thérèse, with ravishing perfection on the Côte d'Azur on July 19, 1933. As a diary entry turned into a picture, “Le Sculpteur et son Modèle” is not only an outstanding example of Picasso's unrivaled draftsmanship but also a compelling intimate testimony to Picasso's deep love for Marie-Thérèse Walter, who, alongside his later muse Dora Maar, inspired the artistic genius to some of art history's most significant works. The portrait of Marie-Thérèse, “Femme à la montre” (1932), which was auctioned in New York in 2023, is the second most expensive Picasso ever sold at auction. [JS]
“Mon cher Rosi – Mon cher Pic": an artist and his dealer
With the opening of his gallery at 21 rue La Boétie in 1910, Paul Rosenberg (1881–1959) established one of the most prominent establishments in the Paris art world. Rosenberg's program included both Picasso and avant-garde luminaries, including Georges Braque, Marie Laurencin, Fernand Léger, and Henri Matisse. With an early focus on French Impressionism, particularly artists such as Renoir, Monet, and Degas, Rosenberg would play a key role in Picasso's rise to the foremost exponent of modern art between 1918 and 1939. The artist and his art dealer were connected by more than just a business arrangement – their collaboration was characterized by mutual trust, aesthetic harmony, and deep personal friendship. Rosenberg represented Picasso through exhibitions and provided him with a studio in the neighboring 23 rue La Boétie. A particular highlight of his promotion of Picasso was the retrospective “Picasso: Forty Years of His Art” at the Museum of Modern Art in New York (1939/40), which he co-initiated and made possible by his close connection to the director Alfred H. Barr. Among other works, the counterpart to the gouache presented here, now in the Berggruen Collection, was on display there.

Exhibition view at the Paul Rosenberg Gallery in March 1936, The Paul Rosenberg
Archives, MoMA New York. Succession Picasso / VG Bild-Kunst, Bonn 2025
Archives, MoMA New York. Succession Picasso / VG Bild-Kunst, Bonn 2025
Theft, rescue from a rolling train, and restitution
The occupation of France marked the beginning of a dark chapter for Rosenberg. Immediately after the German invasion in May/June 1940, widespread looting began, with renowned art dealers and collectors among the first victims. Paul Rosenberg was also targeted by the Nazi looting organization “Reichsleiter Rosenberg Taskforce,” established solely for this purpose and headed by Alfred Rosenberg. In July 1940, his Paris gallery was expropriated, and in September, his inventory, which had been secured in Floirac near Bordeaux, fell victim to confiscation. More than 200 works by important artists—including Picasso, Braque, Matisse, Cézanne, Sisley, and Van Gogh—were confiscated and gradually transferred to the Musée du Jeu de Paume in Paris, which had been converted into a looting depot. Rosenberg and his family escaped the occupying forces by fleeing to New York via Portugal; a year later, he founded the Paul Rosenberg & Co. Gallery at 16 East 57th Street.
Meanwhile, the occupying forces used many of the looted works as commodities to obtain high-quality Old Master paintings. The Germans used a network of collaborating art dealers such as Raphael Gérard, who had been Rosenberg's neighbor in the Rue La Boétie in his early days. As defeat loomed, the Germans attempted to remove the remaining artworks from the country and, in August 1944, loaded 148 crates containing around 1,000 artworks onto a freight train bound for the Nikolsburg camp (now Mikulov, Czech Republic). However, informed by art historian Rose Valland, a troop commando unit, in collaboration with the Resistance – in which Rosenberg's son Alexandre is said to have been involved – managed to divert the train and finally stop it in Aulnay-sous-Bois, north of Paris. The works left behind on the train were among the first to be restituted by the Commission de récupération artistique, established in 1944, including the present gouache. Paul Rosenberg himself returned to Paris immediately after the liberation. He set out, among other places, to Switzerland in search of the remaining stolen artworks, some of which remain missing. [KT]

Pablo Picasso, Le peintre et son modèle, 1963, oil on canvas, Pinakothek der Moderne, Munich. © Succession Picasso / VG Bild-Kunst, Bonn 2025
18
Pablo Picasso
Le Sculpteur et son Modèle, 1933.
Gouache, watercolor and India ink
Estimate:
€ 800,000 - 1,200,000
$ 904,000 - 1,356,000
Buyer's premium, taxation and resale right compensation for Pablo Picasso "Le Sculpteur et son Modèle"
This lot can only be purchased subject to regular taxation, artist‘s resale right compensation is due.
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 7 % is levied to the sum of hammer price and premium.
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.
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 7 % is levied to the sum of hammer price and premium.
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.
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