Auktionskatalog Marbacher Wochenende 2018
DSP-Reitpferdeauktion und DSP-Sattelkörung, regionale Ponkörung vom 2. bis 4. November 2018 in Marbach/Lauter - www.pzv-bw.de
DSP-Reitpferdeauktion und DSP-Sattelkörung, regionale Ponkörung vom 2. bis 4. November 2018 in Marbach/Lauter - www.pzv-bw.de
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tHE AGEncy The agency BASED BUSInESS based business tRAnSAct transaction<br />
tHE AGEncy BASED BUSInESS tRAnSAct<br />
the sign agreement for sale ist an important document. Please take it to our auction office. the purchaser’s<br />
the sign agreement settlement for sale the agency ist an important based business document. transaction Please take will be it to issued our auction as follows:<br />
office. the purchaser’s<br />
exhibitiors settlement sales for tax the rate agency gets added based to business the knock-down transaction price. will this be issued individual as follows: tax rate:<br />
the the exhibitiors sales • tax commercial rate gets added or farmer to the opting knock-down to tax= 19%<br />
price. this individual tax rate:<br />
• (or commercial flat tax rate farmer of or the = farmer 10,7% home opting country)<br />
to tax= 19%<br />
• flat hobby tax breeder/private= farmer = 10,7% 0%<br />
• hobby commercial breeder/private= seller from the 0% European Union<br />
• = commercial individual tax seller rate from of the the corresponding European Union country<br />
= individual tax rate of the corresponding country<br />
will be published in the catalogue with the pedigree of horse. the purchasers settlement will be<br />
will issued be as published follows:<br />
in the catalogue with the pedigree of horse. the purchasers settlement will be<br />
issued as follows:<br />
Exhibitor’s sale<br />
hobby/privat flat tax farmer<br />
commercial<br />
Exhibitor’s tax rate<br />
sale<br />
tax rate<br />
Knock-down price plus<br />
exhibitor’s Knock-down sales price tax<br />
plus<br />
exhibitor’s sales tax<br />
Subtotal 1<br />
Subtotal 1<br />
auction fee<br />
auction fee<br />
+ 19% VAt<br />
hobby/privat 0%<br />
0%<br />
10.000,00 €<br />
10.000,00 – €<br />
– 10.000,00 €<br />
10.000,00 600,00 €<br />
600,00 €<br />
114,00 €<br />
flat tax 10,7%<br />
farmer<br />
10,7%<br />
10.000,00 €<br />
10.000,00 1.070,00 €<br />
1.070,00 11.070,00 €<br />
11.070,00 600,00 €<br />
600,00 €<br />
114,00 €<br />
commercial 19%<br />
19%<br />
10.000,00 €<br />
10.000,00 1.900,00 €<br />
1.900,00 11.900,00 €<br />
11.900,00 600,00 €<br />
600,00 €<br />
114,00 €<br />
+ 19% VAt<br />
Subtotal 2<br />
Subtotal 2<br />
Insurance 1,75% from<br />
subtotal Insurance 2<br />
1,75% from<br />
subtotal + 19% Insurance 2 VAt<br />
+ 19% Insurance VAt<br />
Final balance amount<br />
114,00 10.714,00 €<br />
10.714,00 187,50 €<br />
187,50 €<br />
35,63 €<br />
35,63 €<br />
10.937,13 €<br />
114,00 11.784,00 €<br />
11.784,00 206,22 €<br />
206,22 €<br />
39,18 €<br />
39,18 €<br />
12.029,40 €<br />
114,00 12.614,00 €<br />
12.614,00 226,75 €<br />
226,75 €<br />
41,94 €<br />
41,94 €<br />
12.876,69 €<br />
Final balance amount<br />
10.937,13 €<br />
12.029,40 €<br />
12.876,69 €<br />
Informations for clients from other countries<br />
Informations For foreign clients for clients the billed from sales other tas countries rate from farmers using a flat tax (10,7%) cannot be refunded<br />
in For Germany, foreign clients as the the tax billed from the sales exhibitior tas rate from does farmers not get paid using to a the flat tax authorities. (10,7%) cannot Upon be presenta-<br />
refunded<br />
in tion Germany, ot the required as the tax documents, from the exhibitior exemption does from not sales get tax paid may to the be granted tax authorities. to calculate Upon the presentation<br />
there ot will required be no documents, changes with exemption from from sales sales tax tax may if the be ex-<br />
granted to calculate the auction<br />
hibitior fee. there is a will commerical be no changes farmer with (19%) exemption or opting from to tax sales (19%). tax if Furthermore, ex-<br />
you have to arrange<br />
auction<br />
fee. export hibitior details is a commerical and make farmer transport (19%) decisisons or opting as to soon tax as (19%). possible Furthermore, after purchase.<br />
you have to arrange<br />
export details and make transport decisisons as soon as possible after the purchase.<br />
More questions? Please contact our auction office<br />
More questions? Please contact our auction office<br />
109
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