Do you resell art works?
Pictoright collects resale right fees for artists
Since 2006, the resale right has been included in copyright law in the Netherlands. This is the right of the artist to receive a small percentage of the sale price when his work is resold. The resale right applies to paintings, drawings, installations, sculptures and photographs, as well as graphics, ceramics and limited edition glassware.
When must an art dealer remit resale rights?
- The resale must be of original works; the resale right does not apply to the first sale.
- The resold work is an original work of art or a work produced by the maker himself or on his authority in a limited edition.
- The resale price is at least €3,000 and a professional art dealer must be involved in the sale. The resale right is calculated over the resale price including premiums, excluding VAT.
- If the work is resold for the first time within three years of its purchase from the artist, the resale right only applies if the sale price is at least €10,000.
- The artist is a citizen of one of the EU countries, Iceland, Liechtenstein and Norway, or a permanent resident of the Netherlands.
- The artist has passed away no more than 70 years ago.
What amount do you have to remit?
|Sale price (excl. VAT)||% resale rights|
|€ 3.000 up to € 50.000||4|
|€ 50.000,01 up to € 200.000||3|
|€ 200.000,01 up to € 350.000||1|
|€ 350.000,01 up to € 500.000||0.5|
|€ 500.000,01 and higher||0.25|
The resale right fee is a maximum of €12,500. For a sale price < 3,000, the resale right amount is 0.