The mother of all "it" bags is going on sale. Jane Birkin's Hermes bag, which spawned one of the most-coveted fashion items in history, will be up for auction next month.
Part of Sotheby's Fashion Icons sale, the online auction on July 10 will be held in parallel with the Paris Haute Couture Week.
Created 40 years ago for the late British singer and actress by French fashion house Hermes, the Birkin is one of the most sought-after handbags in the world today – with rare models fetching millions of dollars at auctions.
The actress was gifted five Birkin bags over the years, but she used the original prototype for about 10 years before putting it up for an Aids charity auction in 1994. It was subsequently sold again at auction in 2000 and has been in private hands ever since.
The bag was only seen again in public for the first time last year at Sotheby's Paris, attracting thousands of visitors.
Ahead of its sale, here are six things to know about The Original Birkin.
Origin story
At the peak of her popularity, Birkin had an encounter with Jean-Louis Dumas, the then chief executive of Hermes, in the first-class cabin of a flight from Paris to London.
Birkin was carrying a wicker purse, but its contents spilt out over the plane floor when she attempted to place it in the overhead locker. As Dumas began to assist her, Birkin complained she was unable to find a suitable leather weekend bag that would hold all the essentials.
And the rest is fashion history. Borrowing elements from Hermes’s existing sac Haut A Courroies, the finished all-black bag was eventually delivered to Birkin in 1985.
Birkin's initials
The original Birkin is branded with her initials JB on the front flap of the bag, below the lock. The bag would become Birkin's favourite accessory and was inseparable from her. "She would usually cradle it with both arms and took it with her everywhere," Sotheby's says.
Shoulder strap
The original Birkin is the only model with a non-removable shoulder strap, a design element that has not been retained in other Birkins. Only one limited-edition Birkin with a detachable shoulder strap was produced in the 1990s.
Nail clipper
Famed for her tomboyish dress sense and casual style, Birkin hated long painted nails and so she had a nail clipper on a chain hanging from the base of the shoulder strap, inside of her bag, for easy access and regular use.
Condition of the bag
The original Birkin is being sold in the exact condition in which Birkin had left it. An activist acutely aware of the power her image carried internationally, she also used her bag as an eye-catching placard to promote causes and organisations close to her heart, such as Medecins du Monde (Doctors of the World) and Unicef. The bag still bears the marks of the stickers she pasted on to it.
Seven key features
As a prototype, the original bag features key design elements that differentiate it from other commercially-produced Birkins. These include the size and the use of hardware. For example, the original Birkin features gilded brass hardware, which was replaced by gold-plated hardware when the first series of Birkin was launched in 1986.
Bidding on all items from the Sotheby's Fashion Icons sale begins on June 26 and closes on July 10
BORDERLANDS
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Director: Eli Roth
Rating: 0/5
Ten tax points to be aware of in 2026
1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
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England win by 86 runs
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