Auktionshaus Ulrich Felzmann
特別拍賣條款:
The sale of auction lots is subject to differential taxation. The acquisition price forms the basis for calculating the premium to be paid by the buyer. A fee of €3 is charged per auction lot. No VAT is indicated for goods that are subject to differential taxation.
For buyers in European Union ...更多
The sale of auction lots is subject to differential taxation. The acquisition price forms the basis for calculating the premium to be paid by the buyer. A fee of €3 is charged per auction lot. No VAT is indicated for goods that are subject to differential taxation.
For buyers in European Union countries: Consumers pay a standard premium of 26,2% plus lot fee, postage and insurance.
For Traders (as defined in the German VAT Act – UStG) pay a premium of 26,2% on goods that are subject to differential taxation (this premium includes 19% VAT) plus lot fee, postage and insurance. In the case of goods that are subject to regular taxation, a premium of 22% is charged, plus 19% VAT charged on the total sum of acquisition
price, premium, lot fee and postage/insurance. The movement of goods within the EU can be exempted from VAT in accordance with statutory provisions.
For buyers resident in third-party countries (outside the EU): Buyers pay a 22% premium plus lot fee, postage and insurance. If Auktionshaus Ulrich Felzmann GmbH & Co. KG exports the goods to third-party countries itself, the invoice will not contain VAT. If the goods are exported by the buyer him/herself or via a third party, VAT will be charged and reimbursed on presentation of the necessary proof of export.In all cases, the buyer him/herself will assume any import taxes or customs duties.
A premium of 22% will be charged for gold coins that are exempt from VAT.