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Kat.1_Numismatik2

VALUE ADDED TAX (VAT) Swiss Value Added Tax (VAT) All lots marked with * in this catalogue are subject to Swiss value added tax (VAT). The legal VAT of 8% will be imposed on the grand total of the auction in- voice in any event (hammer price plus commission plus postage plus insurance plus possible additional services). Lots without * For auction lots which are not marked with *, the legal VAT of 8% will only be im- posed on the commission, postage, insurance and possible additional services. Please note section 3 of the Terms of the Auction Sale. The Value Added Tax shall not be applicable under the following conditions › If the lots will be sent abroad by Peter Rapp AG. › If the foreign purchaser delivers an official export certificate of the Swiss customs authorities after regular export of the lots. The original documents must be submitted. In this case, the value added tax previously invoiced will be refunded. English | 33

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