Heidrun Höhn e. K. Auktionshaus

簡易條款及細則

 The hammer price is the net price and forms the calculation basis for the premium to be paid by the buyer for German collectors of 23%. Gold coins that are exempt from VAT will be charged with a surcharge of 15%. Gold coins valid at the exchange rate are exempt from turnover tax; however, the auctioneer reserves the right to recalculate the turnover tax for those items which are not included in a catalogue to be drawn up by the Federal Ministry of Finance. Private buyers domiciled in an EU member state will be charged German VAT. Merchants whose place of business is in an EU member state are requested to state their VAT identification number (UST-IdNr.) in their bids so that the auctioned goods can be delivered VAT-free.

For buyers domiciled in third countries (outside the EU) the following applies: The premium is a uniform 17%. If the goods are exported to third countries by the buyer himself or by third parties, the statutory value-added tax will be charged, but refunded upon presentation of the legally required export documents. If we export these goods ourselves to third countries, the statutory value added tax will not be charged. It is to be paid free of bank charges.