The auctioneer receives a premium of 23.8% of the hammer price from the buyer plus 2.00 Euro per purchased lot. For lots marked with (R), the reduced VAT will be charged on the hammer price and the buyer‘s premium. Lots with marking (D) are sold under the margin system (§25a UStG); there will be no turnover tax statement. Lots with + (plus) behind the lot number are regular taxed lots. If shipment is requested by the buyer or becomes necessary, costs for postage, packing and insurance plus VAT will be charged separately. For purchases from abroad, which will be exported to a third country (non-EU), VAT will not be invoiced after receiving an evidence of expor­tation. Duty and/or other charges related to importing the purchases into the country of destination are on buyer‘s account.