Art Taxation

Why buy a work from an emerging artist?

Acquiring a work by an emerging artist is much more than a simple purchase: it is direct support for creation, a human encounter, and an accessible opportunity to enter the art world.

A tax advantage for businesses

Businesses can benefit from a particularly attractive tax scheme by purchasing original works from living artists—including emerging ones.

The amount of the work can be deducted from taxable income, spread over 5 years, within the limits provided by regulations.

In return:

  • The work must be displayed in an accessible space (for employees or the public)

  • It must be recorded as an asset of the company

  • The artist must be alive at the time of purchase

This is a concrete way to support young creators while enhancing a company's image and workspaces.

An accessible opportunity for individuals

Buying a work from a budding artist allows you to enter art collecting at often more affordable prices, while betting on the artist's potential.

From a tax perspective:

  • Artworks are not subject to wealth tax (IFI)

  • They may benefit from specific tax conditions in case of inheritance or resale

But beyond these aspects, it is above all a purchase from the heart.

Supporting contemporary creation

Choosing an emerging artist means:

  • Encouraging an artistic approach in full development

  • Acquiring a unique, often bolder, work

  • Directly participating in an artistic adventure

Each acquisition has a real impact on the artist's journey.

A human investment above all

Buying a work from an emerging artist means choosing authenticity, closeness, and emotion.

It also sometimes means discovering tomorrow's talents today.