When you buy one of my prints, you profit from all the tax incentives (in French right) related to the acquisition of works of alive artists (article 200 of the cgi for the private individuals and 238 (a) for the companies). Purchase of works of alive artists by companies and liberal professions: The acquisition of a work of art of an alive artist (Article 238 (a) AB of the cgi) opens right to a deduction on the taxable result of 1/5ème of the value of work during 5 years. This deduction is limited to 5/1000 of the turnover (or fees for the liberal professions). The ceiling of 5/1000 applies in office plurality to the gifts and acquisition of work of Article.

This tax incentive is conditioned by 4 elements:

• Acquired works must be registered on an account of permanent assets.
• The deduction carried out under each exercise should not exceed 0,5% of the sales turnover of the year.
• Work must be exposed, during the 5 years, in a place freely accessible to the employees and the visitors from the company.
• The company must register on a special reserve account in the passive of the assessment a sum equal to the operated deduction, knowing that this sum will be reinstated in the taxable result in the event of levy or or transfer assignment change of work on the reserve account.

This tax incentive allows not only for the company of défiscaliser and to reduce its taxes but also to constitute a sure inheritance.


Exemption STF:
The works of art are not subjugated with the Solidarity tax on Fortune (STF). They are thus not mentioned in the declaration of the STF and the amounts devoted to acquisition are nontaxable. This tax provision, applicable as well to paintings, drawings, gouaches, watercolours as with the sculptures and bronzes, in fact a perfect tool of removal of the upper limit of the STF.

Exemption of appreciation after 12 years:
Moreover, the purchase of a work of art is exonerated from appreciation last 12 years. Knowing that an abatement of 10% is authorized each year beyond two years of detention, the normal appreciation of 27% dies out itself at the end of 12 years. Obviously, this is possible if one can attest date of purchase by the supply of an invoice.

Are considered, by the French tax services, like works of art allowing the desfiscalisation:
- photographs taken by the artist, drawn by him or under its control, signed and numbered within the limit of thirty specimens, all formats and supports confused.