The basis for calculating the buyer's premium shall be the hammer price (net price) of the lots sold subject to differential taxation without display of value added tax.

 

For buyers from countries of the European Union applies:

 

Consumers pay a uniform buyer's premium of 25%. Dealers in the sense of the UstG pay 25% buyer's premium for goods subject to differential taxation (the buyer's premium includes the statutory VAT of 19%), plus postage and insurance.

 

For dealers, the invoice can be issued rule-taxed. The surcharge is then 21% plus 19% VAT on the sum of surcharge, surcharge and postage/insurance. Intra-European goods traffic can be exempted from VAT according to the legal regulations (with VAT ID No.).

 

For buyers residing in third countries (outside the EU) the following applies: Buyers pay 21% surcharge. If Rhenumis by Felzmann & Fischer | Düsseldorf - Bonn exports the goods itself or through third parties to third countries, the invoice will be issued without statutory VAT. If the goods are exported to third countries by the buyer himself or by third parties, the statutory sales tax will be charged and refunded upon presentation of the necessary export certificates. Import taxes or customs duties incurred in the third country shall be borne by the buyer in any case.

 

A fee of € 3,- will be charged per auction lot.

 

For gold coins which are exempt from sales tax, a surcharge of 21% applies.