These lots have been imported from outside the EU for sale using a Temporary Import regime. Import VAT is payable (at 5%) on the Hammer price. VAT is also payable (at 20%) on the buyer’s Premium on a VAT inclusive basis. This VAT is not shown separately on the invoice. When a buyer of such a lot has registered an EU address but wishes to export the lot or complete the import into another EU country, he must advise Christie's immediately after the auction.
From the collection of the Kierulff family, acquired in the late 19th - early 20th century by Danish businessmen Peter Arnt Kierulff (1838-1909) and Hannibal Julius Kierulff (1858-1907); thence by descent to the present owner.
PROPERTY FROM THE COLLECTION OF THE KIERULFF FAMILY (LOTS114-115)