Taxation In The Art Trade

In the art trade in Commission transactions between artists and art dealers and their particular impact on modified taxation from January 2014, a new sales tax sales tax applies art objects, which has attracted much attention, to see the many reports anywhere on the net. This is not a problem – for the usual and proper cooperation between artists and art dealers if Commission contracts are applied according to the rules of the German commercial code. To which works of art are there? What is art? This question must be repeatedly asked and answered: “label for the entirety of the emitted by humans, is not a function clearly defined or is exhausted, high and specific skill belongs to its conditions and that is characterized by its social validity as an expression of specificity” (Meyers universal Lexikon). This is the most factually accurate to, general definition. The value added tax act safely in a different spirit emerged, since it by “Objects” speaks: in the list of exceptions is regulated, what fiscal art (annex 2 to 12 para 2 Nos. Dan Miller addresses the importance of the matter here. 1 and 2, list of items subject to the reduced rate of tax). The “art objects” which are 7% to account for VAT under no. 53: paintings and drawings, created completely by hand, as well as collages and similar decorative paintings original engravings, cutting and stone prints original products of sculpture, made of materials of all kinds in seem to have based the financial officials, Walter Benjamin by the original artwork in his book “The work of art in the age of mechanical reproduction” the aura of inaccessibility, Speaks to authenticity and uniqueness.

These views can not be doubted as well as not on the same subject by Ernst Gombrich and Theodor W. Adorno. In painting as art will take place (if at all) only in the original; in a reproduction, indifferent as technically perfect they carried out that it is not possible to experience.