Heinrich Köhler Auktionen
特別拍賣條款：
The auctioneer receives a commission from the buyer of 22 % of the hammer price plus EUR 1,50 for each purchased lot. The buyer will be charged with the cost of postage, packing, insurance and the cost of import if necessary. 19% Value Added Tax (VAT) on commissions and expenses (not on the ...更多
The auctioneer receives a commission from the buyer of 22 % of the hammer price plus EUR 1,50 for each purchased lot. The buyer will be charged with the cost of postage, packing, insurance and the cost of import if necessary. 19% Value Added Tax (VAT) on commissions and expenses (not on the hammer price) will be invoiced to all domestic buyers and all buyers from EU countries without EU VAT-ID number.
For lots marked with a circle (○) next to the lot number an additional 7%VAT on the hammer price will be charged (standard taxation). This charge does not apply to dealers outside Germany and within the European Union with a turnover tax identication number.
Change for all buyers outside the European Union, new treatment of the invoicing of lots with a black dot. (•)
All lots offered in our auctions that are marked with a black dot (•) following the lot number were imported to the European Union by Heinrich Köhler. In doing so, 7% non-deductible import tax was paid. This tax is due with no relevance where the lot is sold to during the auction.
Therefore, starting from this March 2024 auction, all lots marked with a black dot (•) following the lot number will be debited to all buyers with 7% under the description ‘import fees’ (not tax, non deductable) on their invoices. This includes also those buyers from outside the European Union. Waiving the 7% is unfortunately not possible. Buyers from Germany and the European Union always had to pay this fee. This remains unchanged.
