Lot 361 
Raumbeispiel
361
Hans Unger
Frauenkopf mit Tuch, 1924.
Oil on panel
Estimate:
€ 2,500 - 3,500
$ 2,675 - 3,745
Frauenkopf mit Tuch. 1924.
Oil on panel.
Lower right signed, dated and inscribed "M [?] Knittel". 46 x 38 cm (18.1 x 14.9 in).
PROVENANCE: John Knittel Collection (1891-1970), Switzerland (ever since family-owned).
Called up: June 8, 2024 - ca. 15.22 h +/- 20 min.
Oil on panel.
Lower right signed, dated and inscribed "M [?] Knittel". 46 x 38 cm (18.1 x 14.9 in).
PROVENANCE: John Knittel Collection (1891-1970), Switzerland (ever since family-owned).
Called up: June 8, 2024 - ca. 15.22 h +/- 20 min.
361
Hans Unger
Frauenkopf mit Tuch, 1924.
Oil on panel
Estimate:
€ 2,500 - 3,500
$ 2,675 - 3,745
Buyer's premium and taxation for Hans Unger "Frauenkopf mit Tuch"
This lot can be subjected to differential taxation plus a 7% import tax levy (saving approx. 5 % compared to regular taxation) 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.