Lot 317 
Raumbeispiel
317
Albert Kappis
Abend am See, 1900.
Oil on canvas
Estimate:
€ 9,000 - 12,000
$ 9,630 - 12,840
Abend am See. 1900.
Oil on canvas.
Signed and dated in the lower right. With a label inscribed with the artist's address and titled on the reverse. 63 x 96 cm (24.8 x 37.7 in).
PROVENANCE: Galerie von Negelein, Kiel (1974).
Kunsthaus Bühler, Stuttgart (1982).
Private collection Southern Germany.
EXHIBITION: Albert Kappis, Kunsthaus Bühler, Stuttgart, February 17 - March 28, 2020, p. 37 (illu.).
LITERATURE: Andrea Bühler, Gabriele und Kurt Zimmmermann, Albert Kappis (1836-1914). Werkverzeichnis der Gemälde, Stuttgart 2014, no. 164 (illu.).
Called up: June 8, 2024 - ca. 14.22 h +/- 20 min.
Oil on canvas.
Signed and dated in the lower right. With a label inscribed with the artist's address and titled on the reverse. 63 x 96 cm (24.8 x 37.7 in).
PROVENANCE: Galerie von Negelein, Kiel (1974).
Kunsthaus Bühler, Stuttgart (1982).
Private collection Southern Germany.
EXHIBITION: Albert Kappis, Kunsthaus Bühler, Stuttgart, February 17 - March 28, 2020, p. 37 (illu.).
LITERATURE: Andrea Bühler, Gabriele und Kurt Zimmmermann, Albert Kappis (1836-1914). Werkverzeichnis der Gemälde, Stuttgart 2014, no. 164 (illu.).
Called up: June 8, 2024 - ca. 14.22 h +/- 20 min.
317
Albert Kappis
Abend am See, 1900.
Oil on canvas
Estimate:
€ 9,000 - 12,000
$ 9,630 - 12,840
Buyer's premium and taxation for Albert Kappis "Abend am See"
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.
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.