Which products are subject to the reduced VAT rate is conclusively regulated in Annex 2 of the VAT law; writing instruments are not listed there, so they are generally taxed at the regular rate. Limited editions too are tax-wise classified as writing instruments and not as artworks. From the tax-law view, such pieces can however in a professional context count as "work tools" and thus be deducted via income tax, e.g. via multi-year AfA depreciations. Thus a part of the higher VAT can in the individual case be compensated again, provided the tax office recognises the professional use.