The auctioneer receives a commission from the buyer amounting to 17 % of the hammer price, as well as 1,- Euro for each lot purchased, for the dispatch an additional charge for postage + insurance costs will be added.

For the commission, the lot fee and the shipping the legal value added tax is charged (19 %) and indicated. For the lots marked with ° the auction is held in own name and invoice (sale of difference taxed lots § 25a), hammer price, auctioneer’s commission and expenses already include VAT (currently 19%) which is not indicated. Supplies to EU customers outside Germany holding an EU VAT-ID-number underly the “Reverse Charge-System” for commission and expenses the German VAT does not apply, the buyer is obliged to include the respective VAT in his VAT-declaration in his home country. Non-EU-Member States are exempted from VAT on commission and expenses with presentation of relevant export documents.