ART TAX AND VAT

Collection By MZB conveys art on behalf of artists.

Collection By MZB undertakes on behalf of the Artist and in the Artist's name to mediate the sale of all works of art by the Artist which the Artist completes and signs during the agreement period.
The agreement is intended for pure dissemination sales, where the gallery has taken on the service of selling works of art on behalf of the artist. It is an important point that the gallery will sell works of art in the artist's name, as this is a prerequisite for there to be dissemination sales.
All artwork in Collection By MZB is sold in the artist's own name, and mediated by the gallery as an intermediary. Dissemination of works of art for the artist is exempt from VAT liability according to the VAT Act § 3-7 (5).
For all other VAT-liable sales, including but not limited to framing, shipping, applied art, interior and furniture, the VAT amount is specified on the invoice in a separate field.
For you as a customer, this means that you shop from the artist, who is then considered a contract counterparty, with Collection By MZB as an intermediary. 

ART FEE
According to the law on fees for the sale of visual art, etc. of 4 November 1948 no. 1 (the Art Fees Act), buyers of works of art shall pay a fee of 5% which shall be paid to the Artists' Aid Fund. The art fee is administered by Bildende Kunstneres Hjelpefond (BKH). No art fee shall be paid on the sale of works of art below NOK 2,000. The tax is in addition to the sales price and must be borne by the buyer. The gallery is responsible for informing buyers about the fee, collecting it, and paying the fee to BKH.

If you have any questions regarding this manner, send an email to mdezeiner@gmail.com.