Rapp Auktionen

Buyer’s Premium and VAT
For each lot, the auctioneer charges the buyer a buyer’s premium of 25 % on the hammer price.
Swiss value added tax (VAT) of currently 8.1 % applies to the buyer’s premium, as well as to any postage, insurance, and additional service costs.
Please refer to the Conditions of Sale.

Stamps
All lots are fully subject to Swiss VAT.
The VAT of 8.1 % is charged on the hammer price and buyer’s premium, as well as on any postage, insurance, and additional services.
Please refer to the Conditions of Sale, in particular Clause 3.

Coins, Medals, Banknotes and Orders
Lots marked with * are fully subject to Swiss VAT.
The VAT of 8.1 % is charged on the hammer price and buyer’s premium, as well as on any postage, insurance, and additional services.
Lots without * are subject to VAT of 8.1 % only on the buyer’s premium, postage, insurance, and any additional services.
Please refer to the Conditions of Sale, in particular Clause 3.

Jewellery, Porcelain, Watches and Luxury Handbags
Lots marked with * are fully subject to Swiss VAT.
The VAT of 8.1 % is charged on the hammer price and buyer’s premium, as well as on any postage, insurance, and additional service costs.
Lots marked with ~ cannot be shipped abroad.
They must be collected at the auction house or delivered to an address in Switzerland.
Please refer to the Conditions of Sale.

Whiskies and Wines
Lots marked with * are fully subject to Swiss VAT.
The VAT of 8.1 % is charged on the hammer price and buyer’s premium, as well as on any postage, insurance, and additional services.
Special shipping regulations apply to this category.
Please note that alcoholic lots (Whisky & Wine) cannot be shipped to all countries; shipping is subject to current transport and customs regulations.
Please refer to the Conditions of Sale.

VAT Exemption
VAT does not apply in the following cases:

• If the lots are exported abroad by Peter Rapp AG.
• If the buyer provides official Swiss customs export documentation after duly completing the export procedure.

Please refer to the Conditions of Sale.

Do you have questions regarding the different VAT regulations?
Our team will be happy to assist you – please contact us at info@rapp-auktionen.ch.