Rauhut & Kruschel

The auctioneer shall receive a commission from the buyer of 22%of the hammer price plus 3.00 Euro per lot. In the case of bids made in writing, the postage and insurance flat ratewill be charged separately. When paying via "Philapay", a 4% fee is added to the invoice amount. The legally applicable value added tax (VAT) at the rate of currently 19% is only charged on additional expenses (additional fees, lot fee, postage etc.) because a purely intermediary service is being provided. Intermediary services are provided to business customers from other EU countries with a VAT no. under the “reverse charge system”, i.e. the commissions, the lot fees and the other costs are not subject to German value added tax. In these cases, the customer is obligated to pay the value added tax on these charges in his or her home country. For intermediary services provided to business customers from a third country, no value added tax is payable if commercial status can be proven in an appropriate manner. The intermediary services provided to private customers from third countries are exempt from value added tax if proof of export can be furnished. Invoices issued during the auction are only valid subject to a special subsequent inspection for errors.