Please note that the turnover tax treatment of works of art has changed as of 1 st January 2025. According to this amendment, the objects of art listed in Annex 2 No. 53 of the Umsatzsteuergesetz (UStG, Turnover Tax Act) – such as paintings, drawings, sculptures, works of graphic art – now are subject to the reduced turnover tax rate of 7%.

For works of art not classified in this category – such as silkscreen prints, offset prints, photographs – turnover tax will be charged at a rate of 19%, as before. This change will affect all of the lots marked in our catalogues with an “R” (standard taxation).

Please also note that in the case of works giving rise to a right to resale royalties for the artist in accordance with Section 26 of the Urheberrechtsgesetz (UrhG, German Copyright Act), these royalties will be charged to the buyer, in addition to the hammer price and the buyer’s premium, at the percentages stipulated by law. For further information, please refer to section 4.2 of our Conditions of Sale.

If this is your first time bidding at Grisebach and your purchase is expected to exceed a total of 10k, we will require you to provide additional documentation, in addition to the completed registration form for first-time bidders, in order to comply with the requirements of the Money Laundering Act.

We will require a copy of your identity card or a comparable document proving your identity and - if not included - proof of your current registration address.

We will require a document showing the registration of your company (e.g. extract from the commercial register). We also require a document showing your authorisation to represent the company. If you would like a standard taxed invoice showing VAT, please indicate this when registering to bid. We cannot correct invoices retrospectively!

In addition to the registration documents for your client (natural person or company as described above), we also require a document of your identity and a written authorisation from your client.

We ask for your understanding that we generally cannot accept third-party payments for your purchases. Due to legal requirements, we can only accept payments from the buyer. If you are bidding with us for the first time or are planning a significantly higher bidding activity than before, Grisebach may request a bank reference, a bank statement or other suitable security to check your creditworthiness. The amount of the security to be provided may amount to 20% of the total bidding volume planned by you. Please note Grisebach's auction conditions, which become binding for you when you register to bid, and do not hesitate to contact us at any time if you have any questions. You can reach us by telephone on +49 30 885915 0 and by e-mail at registration@grisebach.com.

Bidder numbers are available for collection one hour before the auction. Please register in advance. Only bids using this number will be included in the auction. Bidders previously unknown to Grisebach must submit a written application no later than 24 hours before the auction.

We are pleased to accept written absentee bids or telephone bids; you can download the bidding form here. At www.grisebach.com you can follow the auctions live and register for online live bidding.

Regarding the calculation of the buyer’s premium, please see the Conditions of Sale, section 4 (as of September 2026).

Grisebach is a partner of the Art Loss Register. All objects in this sale which are uniquely identifiable have been individually checked against the register’s database prior to the auction.