Please note that the total amount of applicable transportation costs resulting from distance, size and content cannot be calculated at present.
Information on taxation/examples of calculation of fees
Items marked "+" are subject to full legal VAT of 20 %,
those marked "#" are subject to reduced VAT of 10 %.
Items marked "-" are subject to reduced VAT of 13 %.
Items marked “V” (consignment sales) are sold in the name and for the account of the consigner.
Items marked "0" are not liable to VAT.
Items marked "*" might be liable to Resale Royalties.
- Example for margin tax or agent sales:
Sale of an object at the hammer price of EUR 3,000, with resale right royalty -> The gross price amounts to EUR 3,870 (hammer price of EUR 3000 + buyer‘s premium of EUR 750 +resale right royalty of EUR 120)
- Example for a fully taxable item subject to 20% VAT:
Sale of an object at the hammer price of EUR 3,000, with resale right royalty -> The gross price amounts to EUR 4,494 (hammer price of EUR 3,000 + buyer‘s premium of EUR 625 + resale right royalty of EUR 120 + VAT of EUR 749)
Motor vehicles/Technology, stamps, coins
- Example for margin tax or agent sales:
Sale of item at the hammer price of EUR 1,000 -> gross price amounts to EUR 1,220 (hammer price of EUR 1,000 + buyer’s premium of EUR 220)
- Example for a fully taxable item subject to 20% VAT:
Sale of item at the hammer price of EUR 1,000 -> gross price amounts to EUR 1,420 (hammer price of EUR 1,000 + buyer’s premium of EUR 183 + EUR 237 VAT)
Classic Motor Vehicles
- Example for margin tax or agent sales:
Sale of item at the hammer price of EUR 1,000 -> gross price amounts to EUR 1,120 (hammer price of EUR 1,000 + buyer’s premium of EUR 120)
- Example for a fully taxable item subject to 20% VAT:
Sale of item at the hammer price of EUR 1,000 -> gross price amounts to EUR 1,320 (hammer price of EUR 1,000 + buyer’s premium of EUR 100 + EUR 220 VAT)
