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. 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.
We thank Nathalie Lallemand-Buyssens for having pointed out that this is a study by Courtois for his painting now in the Gemäldegalerie Alte Meister, Dresden (inv. 745). She will include the drawing in her forthcoming catalogue raisonné of Courtois’s work.
PROPERTY FROM A SWISS PRIVATE COLLECTION