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.
Please note that Dr. Alexandra Zvereva, to whom we are grateful, believes this to be a portrait by Gillis Claeissens (Bruges c. 1536-1605), on whose work she is preparing a catalogue raisonné.
PROPERTY FROM THE COLLECTION OF ERNST HOLZSCHEITER (LOTS 108 AND 111)