Heinz Frank: Die Verbindung der Grundstellung

Buyer’s Commission Subject to differential taxation the buyer’s commission is on the hammer price up to € 500.000 30% on the part of the hammer price in excess of € 500.000 up to € 5.000.000 25% on the part of the hammer price in excess of € 5.000.000 17% including 20% sales tax Subject to normal taxation (marked with “▲” or intended for export to non-EU countries) on the hammer price up to € 500.000 25% on the part of the hammer price in excess of € 500.000 up to € 5.000.000 20,8% on the part of the hammer price in excess of € 5.000.000 14,2% plus 13% VAT with paintings or 20% VAT with antiques Please note that these fees exclude any import VAT in the state of destination in case of an export. Online Bidding Fee for Live Auctioneers: 5 % Droit de Suite Objects marked with an asterisk * in the catalogue are subject to droit de suite in addition to the purchase price. up to € 50.000: 4 % a further € 150.000: 3 % a further € 150.000: 1 % a further € 150.000: 0,5 % over this: 0,25 % But not exceeding a total sum of € 12,500