Yves Siebers 87th Auction - Art, Design & Antiques
2024年06月27日〜28日
Art & Antiques & Modern & Design
簡易條款及細則
The purchase price consists of the hammer price and the buyer's premium.
Differencial Tax applies according to Section §25a UStG for items where pre-tax deductions do not apply. The hammer price is the Net price. A provision of 25% is applied on top of the hammer price. The total sum already includes VAT.
A open tax disclosure can not be made in accordance with §25a UStG (Sales Tax Act).
For items that do not meet the requirements of § 25a of UStG applies the following rule.
The hammer price is the Net price. A provision of 28 % + VAT will be applied on top of the hammer price.
The following marking can be found in the description text if this taxation rule is applied.
Rgb = 19 %
Rgb * = 7 %
The complete invoice can be issued following these rules for domestic buyers who are entitled to a tax subtraction if the tax identification number was previously provided and requested.
Shippments to countries outside the EU are VAT exempt, as well as shipments to companies in EU-Member states which provided a Tax identification number. VAT will be reimbursed for purchasers who will bring these items to countries outside the EU once we are provided with the customs export certificate and import evidence of the country of import.
The auctionhouse may charge a handling fee for rewritting invoices.
A additional 4 % will be charged on the knockdown price for purchases of an original work of art (sculptures, graphics and paintings) for certain artists, or those which have been deceased for less than 70 years according to § 26 German Copyright Act. (Picture & Art resale rights).
The buyer and consignor will each contribues half of this (2 %). These items are marked with a # behind the lot number.
拍項拍賣開始 | 拍項拍賣已逾時 | 開始時間 | |
---|---|---|---|
2024年06月27日 | |||
1 | 1328 | 10:00 CEST | |
2024年06月28日 | |||
1329 | 2591 | 10:00 CEST |