For original works of fine art and photography by living artists or by artists who died less than 70 years ago that are subject to resale rights (marked FR in the catalogue), an additional resale right remuneration in the amount of the remuneration specified in § 26 para. 2 UrhG, currently as follows:

4 % for the portion of the sale proceeds from EUR 400.00 up to EUR 50,000, a further 3 per cent for the portion of the sale proceeds from EUR 50,000.01 to EUR 200,000, a further 1 per cent for the portion of the sale proceeds from EUR 200,000.01 to EUR 350,000, a further 0.5 per cent for the portion of the sale proceeds from EUR 350,000.01 to EUR 500,000 and a further 0.25 per cent for the portion of the sale proceeds over EUR 500,000.

The total amount of the resale royalty from a resale shall not exceed EUR 12,500.5.6 Export deliveries to EU countries are exempt from VAT upon presentation of the VAT number. Export deliveries to third countries (outside the EU) are exempt from VAT; if the auctioned items are exported by the buyer, the VAT will be refunded to the buyer as soon as the Auctioneer receives proof of export.