Lot 153 
Raumbeispiel
153
Otto Pippel
Münchner Wirtsgarten, Um 1930.
Oil on canvas
Estimate:
€ 12,000 - 15,000
$ 13,080 - 16,350
Münchner Wirtsgarten. C. 1930.
Oil on canvas.
Signed lower right while paint still wet. With artist's labels verso on the stretcher, there titled and with a numbered gallery label. 111 x 100 cm (43.7 x 39.3 in).
• Under a light-flooded leafy canopy, Pippel celebrates Bavarian culinary culture.
• Delicate and furious painting technique in the style of late German Impressionism.
• He is primarily known for his Munich motifs.
• Otto Pippel's works can be found in the Städtische Galerie im Lenbachhaus, Munich, and the Städtische Galerie Rosenheim, among others.
PROVENANCE: Galerie del Vecchio, Leipzig (with the label on the reverse).
Collection of the 'Westfalen-Blatt' publishing house, Bielefeld.
Private collection North Rhine-Westphalia (as a donation from the above in 1972).
Family-owned.
Called up: December 7, 2024 - ca. 14.09 h +/- 20 min.
Oil on canvas.
Signed lower right while paint still wet. With artist's labels verso on the stretcher, there titled and with a numbered gallery label. 111 x 100 cm (43.7 x 39.3 in).
• Under a light-flooded leafy canopy, Pippel celebrates Bavarian culinary culture.
• Delicate and furious painting technique in the style of late German Impressionism.
• He is primarily known for his Munich motifs.
• Otto Pippel's works can be found in the Städtische Galerie im Lenbachhaus, Munich, and the Städtische Galerie Rosenheim, among others.
PROVENANCE: Galerie del Vecchio, Leipzig (with the label on the reverse).
Collection of the 'Westfalen-Blatt' publishing house, Bielefeld.
Private collection North Rhine-Westphalia (as a donation from the above in 1972).
Family-owned.
Called up: December 7, 2024 - ca. 14.09 h +/- 20 min.
153
Otto Pippel
Münchner Wirtsgarten, Um 1930.
Oil on canvas
Estimate:
€ 12,000 - 15,000
$ 13,080 - 16,350
Buyer's premium, taxation and resale right compensation for Otto Pippel "Münchner Wirtsgarten"
This lot can be purchased subject to differential 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.
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.