Since the patronage law of August 1, 2003 , for the purchase of a work of art, a professional can deduct from his tax base 20% of the purchase price of a work of art over a period of 5 years, within the limit of 0.5% of the annual turnover of the company .

For example :
For a company with a turnover of €2 million, the maximum tax deduction for the purchase of works of art is €10,000 per year (5‰ of €2,000,000). If the company purchases a work of art for €50,000, the deduction is spread over 5 years, i.e. €10,000 per year for 5 years, without exceeding the annual ceiling of €10,000.

This assumes that the work is publicly exhibited or freely accessible to employees for at least 5 years, and that all specific conditions of the law are respected. For more details, see the Public Service page .

Leasing artworks offers businesses and liberal professions optimal financial flexibility with tax benefits. And this is without mentioning the values of creativity and openness linked to a stated desire to support artistic creation.

A leasing contract (rental-purchase), rental with option to purchase ( LOA ) or long-term rental ( LDD ), allows you to finance your purchases of works over 13 to 60 months while reducing your corporate tax thanks to monthly payments deductible from your taxable income. Rents are 100% deductible from your operating profit (Article 39-1-1° of the CGI).

( NB: the 14-day withdrawal period does not apply to lease purchases ).

1. Tax deduction: Rent paid under leasing is 100% deductible from operating profit, which reduces corporate tax (IS) for businesses or personal income tax (IRPP) for liberal professions.
2. Cost Spreading: The cost of acquiring the artwork can be spread over a period of 13 to 60 months, which helps preserve the company's cash flow.
3. Preservation of Borrowing Capacity: Leasing is considered a rental expense, not a purchase, thus allowing companies to preserve their borrowing capacity from financial institutions.
4. Attractive Purchase Option: At the end of the leasing contract, companies have the option to purchase the artwork for a relatively low residual value (around 5% of its initial value) and become the owner of the artwork.
5. Corporate Image Enhancement: Integrating artwork into business premises can enhance corporate image and create a more stimulating and culturally enriching work environment.