This lot reputedly formed part of a suite of seat-furniture which reached the Residenz, Munich, through Maria Leopoldine of Bavaria (d. 1838), daughter of Archduke Ferdinand of Austria, Duke of Modena (d. 1806) and Maria Beatrix of Este, upon her marriage to the Elector of Palatine, Karl Philipp of Neuburg-Sulzbach (d. 1799). A conclusive link has, however, not been established. This provenance is possibly also why the suite has in the past been given a German attribution.
The design relates to works by Jean-Démosthène Dugourc (d. 1825), who was appointed designer to Pernon of Lyon. A design of 1788 by Dugourc for three tabourets, at least two of which were executed for the Spanish Royal collection, with similar fret-work and displaying comparable delicacy and intricacy, is in the Musée des arts décoratifs, Paris (illustrated in 'De Dugourc à Pernon', Exhibition Catalogue, Lyon, 1991, cat. 16). The carving in particular also relates to works by Giuseppe Maria Bonzanigo (d. 1820), designer and carver to the Piedmontese court, such as a console table of 1787 at the Palazzina de Caccia, Stupinigi, which displays closely related acanthus scrolls to the angles (illustrated in C. Bertolotto and V. Villani, ed., 'Giuseppe Maria Bonzanigo', Exhibition Catalogue, Turin, 1989, plate XIX a and b).
An identical suite, comprising four fauteuils, a canapé, two benches and nine chairs, reputedly from the collection of Count Leopold Berchtold (d. 1809), foreign minister in Austria-Hungary, was sold at the Dorotheum, Vienna, 2 December 1966, lot 982. One fauteuil, possibly from that group, was sold anonymously at Sotheby's London, 10 December 1993, lot 234. A further suite with a canapé and four fauteuils, believed to be from the 'Dorotheum' set, was sold anonymously at Millon & Robert, Paris, 3 April 1995, lot 208. A further fauteuil is illustrated in Carlton Hobbs, Catalogue, 1993, no. 4, cat. 20, with another of the same model, probably not from the 'Dorotheum' set, is in the Österreichisches Museum für Angewandte Kunst, Vienna (illustrated in Dr. Christian Witt-Dörring, 'Empire oder höfisches Biedermeier', Kunst und Antiquitäten, November 1991, p. 19).