Lot 297 
297
Chiharu Shiota
State of Being (Dress), 2012.
Mixed media. Metal frame, cloth, paint and wool...
Estimate:
€ 80,000 - 120,000
$ 92,800 - 139,200
Chiharu Shiota
1972
State of Being (Dress). 2012.
Mixed media. Metal frame, cloth, paint and wool yarn.
Monogrammed in the bottom on the reverse of the metal frame. 121 x 80 x 45 cm (47.6 x 31.4 x 17.7 in). [AW].
• Chiharu Shiota is a Japanese installation and performance artist.
• Webs woven around found objects such as shoes, windows, or clothes using black and gray wool threads are a trademark of her art.
• Themes such as memory and forgetting, the presence and absence of the body, and the intertwined and complex nature of human relationships form the basis of her explorations.
• In 2015, Chiharu Shiota exhibited at the Japanese pavilion at the Venice Biennale.
PROVENANCE: Munich Modern, Munich.
Private collection, southern Germany (acquired from the above in 2013).
Called up: December 6, 2025 - ca. 17.22 h +/- 20 min.
1972
State of Being (Dress). 2012.
Mixed media. Metal frame, cloth, paint and wool yarn.
Monogrammed in the bottom on the reverse of the metal frame. 121 x 80 x 45 cm (47.6 x 31.4 x 17.7 in). [AW].
• Chiharu Shiota is a Japanese installation and performance artist.
• Webs woven around found objects such as shoes, windows, or clothes using black and gray wool threads are a trademark of her art.
• Themes such as memory and forgetting, the presence and absence of the body, and the intertwined and complex nature of human relationships form the basis of her explorations.
• In 2015, Chiharu Shiota exhibited at the Japanese pavilion at the Venice Biennale.
PROVENANCE: Munich Modern, Munich.
Private collection, southern Germany (acquired from the above in 2013).
Called up: December 6, 2025 - ca. 17.22 h +/- 20 min.
297
Chiharu Shiota
State of Being (Dress), 2012.
Mixed media. Metal frame, cloth, paint and wool...
Estimate:
€ 80,000 - 120,000
$ 92,800 - 139,200
Buyer's premium, taxation and resale right compensation for Chiharu Shiota "State of Being (Dress)"
This lot can be purchased subject to differential or regular taxation, artist‘s resale right compensation is due.
Differential taxation:
Hammer price up to 1,000,000 €: herefrom 34 % premium.
The share of the hammer price exceeding 1,000,000 € is subject to a premium of 29 % and is added to the premium of the share of the hammer price up to 1,000,000 €.
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 1,000,000 €: herefrom 29 % premium.
The share of the hammer price exceeding 1,000,000 € is subject to a premium of 23% and is added to the premium of the share of the hammer price up to 1,000,000 €.
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 7 % is levied to the sum of hammer price and premium.
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 1,000,000 €: herefrom 34 % premium.
The share of the hammer price exceeding 1,000,000 € is subject to a premium of 29 % and is added to the premium of the share of the hammer price up to 1,000,000 €.
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 1,000,000 €: herefrom 29 % premium.
The share of the hammer price exceeding 1,000,000 € is subject to a premium of 23% and is added to the premium of the share of the hammer price up to 1,000,000 €.
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 7 % is levied to the sum of hammer price and premium.
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.
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