The purchaser shall pay the sales prices plus 25% buyers commission.
Buyers must pay Swiss VAT (currently 8.1%) on the commission, all postage and insurance costs, and all additional services.

Stamps
All lots offered in this catalogue are basically subject to Swiss value added tax (VAT). The legal VAT rate of 8,1 % will be levied on the grand total of the auction invoice (hammer price plus surcharge plus possible postage and insurance).


Coins, Medals, Banknotes and Orders
All lots marked with * in the auction catalogue are subject to VAT in full. For these lots, Swiss VAT (currently 8.1%) is charged on the hammer price plus commission, all postage and insurance costs, and all additional services.

Lots without *
For auction lots which are not marked with * , the legal VAT of 8,1% will only be imposed on the commission, postage, insurance and possible additional services. Please note section 3 of the Terms of the Auction Sale.

Jewellery, Porcelain, Watches and Handbags
All lots marked with * in the auction catalogue are subject to VAT in full. For these lots, Swiss VAT (currently 8.1%) is charged on the hammer price plus commission, all postage and insurance costs, and all additional services.
Rapp Auctions is not able to ship any lots marked with ~ to foreign countries. These lots can only be picked up on site or sent to an address within Switzerland.


Wines & Whisky

Vat Does Not Apply in the Following Circumstances

• If the lots are shipped to an address outside Switzerland by the company Peter Rapp AG.
• If the buyer produces an official export certificate from Swiss customs following proper exportation of the lots.
• Dealers based in Switzerland can deduct the VAT paid to Peter Rapp AG as input tax on their own VAT return.

Please note the Rapp Auctions terms of auction sale!