Lot 503.23 
503.23
Erich Heckel
Spitzer Berg, 1923.
Watercolor over black chalk
Post auction sale: € 8,000 / $ 8,400
Spitzer Berg. 1923.
Watercolor over black chalk.
Lower right signed and dated, titled in lower left. On creme wove paper. 59 x 46 cm (23.2 x 18.1 in), the full sheet. [CH].
The work is registered in the Erich Heckel Estate, Hemmenhofen on Lake Constance. We are grateful to Mrs Renate Ebner for the kind support in cataloging this lot.
PROVENANCE: Estate of Erich Heckel, Hemmenhofen.
Hermann Gerlinger Collection, Würzburg (acquired from the above in 1980, with the collector's stamp, Lugt 6032).
EXHIBITION: Erich Heckel. Watercolors, Drawings, Graphics, Mercury Gallery, London, October 30 - November 23, 1973, cat. no. 7.
Erich Heckel 1883-1970. Aquarelle, Zeichnungen, Ausstellung zum 100. Geburtstag des Malers, Städtische Galerie, Würzburg, April 22 - June 11, 1983, cat. no. 57.
LITERATURE: Heinz Spielmann (ed.), Die Maler der Brücke. Sammlung Hermann Gerlinger, Stuttgart 1995, p. 317, SHG no. 490 (illu.).
Hermann Gerlinger, Katja Schneider (eds.), Die Maler der Brücke. Inventory catalog Hermann Gerlinger Collection, Halle (Saale) 2005, p. 226, SHG no. 521 (illu.).
Watercolor over black chalk.
Lower right signed and dated, titled in lower left. On creme wove paper. 59 x 46 cm (23.2 x 18.1 in), the full sheet. [CH].
The work is registered in the Erich Heckel Estate, Hemmenhofen on Lake Constance. We are grateful to Mrs Renate Ebner for the kind support in cataloging this lot.
PROVENANCE: Estate of Erich Heckel, Hemmenhofen.
Hermann Gerlinger Collection, Würzburg (acquired from the above in 1980, with the collector's stamp, Lugt 6032).
EXHIBITION: Erich Heckel. Watercolors, Drawings, Graphics, Mercury Gallery, London, October 30 - November 23, 1973, cat. no. 7.
Erich Heckel 1883-1970. Aquarelle, Zeichnungen, Ausstellung zum 100. Geburtstag des Malers, Städtische Galerie, Würzburg, April 22 - June 11, 1983, cat. no. 57.
LITERATURE: Heinz Spielmann (ed.), Die Maler der Brücke. Sammlung Hermann Gerlinger, Stuttgart 1995, p. 317, SHG no. 490 (illu.).
Hermann Gerlinger, Katja Schneider (eds.), Die Maler der Brücke. Inventory catalog Hermann Gerlinger Collection, Halle (Saale) 2005, p. 226, SHG no. 521 (illu.).
503.23
Erich Heckel
Spitzer Berg, 1923.
Watercolor over black chalk
Post auction sale: € 8,000 / $ 8,400
Buyer's premium, taxation and resale right compensation for Erich Heckel "Spitzer Berg"
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.