Heidrun Höhn e. K. Auktionshaus

短縮規定

The hammer price is the basis for the calculation of the buyer’s surcharge. For buyers from EEC countries the following applies: for consumers there is a standard surcharge of 23 % (relevant VAT already included). For traders according to the Value Added Tax Act the surcharge is 23 % (relevant VAT already included) for goods delivered by difference taxation; for goods delivered by standard taxation the surcharge is 17 % plus the relevant VAT on the entire amount of hammer price and surcharge. Export deliveries to EEC countries shall be free of VAT upon presentation of the required legal documents. For buyers from abroad (no EEC countries) the following applies: there is a standard surcharge of 20 %. As far those buyers export the good in person or by third persons, the relevant VAT will be charged but refunded upon presentation of a valid legal export certificate. If we export these goods the relevant VAT will not be charged. For gold coins, which are not subject to the legal VAT, the surcharge is 17 % of the hammer price.