Heinrich Johann von Zügel (1850-1941) is generally classed among the German impressionists with Max Liebermann and Max Slevogt; but these German 'impressionists' were fundamentally realist painters who painted in a looser style and often brighter colours than the French realists earlier in thw 19th Century. So they don't quite engage with their subject-matter in the same way as their namesakes to the West, but basically convey the external appearance of things; accordingly, their work can often be rather stolid and unexciting. Zügel specialized in animals, and his painting can sometimes seem like those of Dutch animal painters of the 17th Century, such as Paulus Potter; but he was also good at conveying overall impressions of light and atmosphere. The title of this painting is Heavy Labour, with some oxen hard at work in a plough-field. Quite vivid I think.
This is clearly related to the previous, perhaps the preliminary study.
Some cows having a bath.