How to Take Advantage of Tax Exemptions by Investing in Art?

Buying art is not limited to aesthetics or cultural investment, it is also a strategic lever to optimize your taxes. In France, many systems allow individuals and companies to benefit from tax advantages by investing in works of art. This page explains everything you need to know to take advantage of these opportunities with Paris Créations Virtuelles .

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1. Tax exemption for individuals

There are several reasons why individuals consider purchasing art as a tax optimization tool:

1.1. Exemption from IFI (Property Wealth Tax)

Works of art are not included in taxable assets under the IFI, whatever their value.

• Advantage: If you own works of art, they are not taken into account in the calculation of this tax, unlike real estate or other valuable assets.
• For whom? Individuals whose taxable net assets exceed 1.3 million euros.

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1.2. Reduction of Capital Gains Tax

When reselling a work of art, the tax rules are very advantageous:

• Works sold for less than €5,000: No capital gains tax is due.
• For works over €5,000:
  • The seller can choose between the flat rate tax of 6.5% or the capital gains regime for movable property.
  • In the latter case, a progressive reduction of 5% per year applies from the third year, making the work totally exempt after 22 years of ownership.

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1.3. Transmission and Inheritance

Works of art benefit from a special assessment during inheritances or donations:

• Favorable assessment basis: The value of the work can be estimated more favorably.
• Optimizing transmission: By integrating works into your heritage, you limit the tax impact on your heirs.

➡️ Discover our certified works for a secure investment →

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2. Tax exemption for businesses

Companies, whether SMEs, VSEs or large groups, can also benefit from significant tax advantages by investing in art, in particular thanks to article 238 bis AB of the General Tax Code.

2.1. Tax Deduction on the Purchase of Works by Living Artists

• Principle: Companies can deduct 100% of the purchase price of a work by a living artist, divided equally over 5 years.
• Ceiling: The deduction is limited to 20% of annual turnover excluding tax.
• Terms :
  • The work must be exhibited in a place accessible to the public or employees (reception, meeting room, etc.).
  • The artist must be alive at the time of purchase.

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2.2. Communication and Corporate Image

Investing in art can also strengthen your company's image:

• CSR (Corporate Social Responsibility): Highlight your commitment to culture and living artists.
• Differentiation: Create an inspiring environment for your employees and customers with original works.

➡️ Explore eligible works for businesses →

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3. Eligibility Conditions to Benefit from Tax Exemption

3.1. Purchasing Original Works

Only original works by living artists are eligible for certain schemes. This includes:

• Paintings, sculptures, photographs, original drawings .
• Digital works, provided they are accompanied by a certificate of authenticity.

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3.2. Verified and Certified Origin

The artwork must be purchased from a recognized gallery, artist or platform. At Paris Créations Virtuelles , we guarantee:

• Certificates of authenticity: Delivered for each work.
• Complete traceability: Clear history of the part.

➡️ See our certified works →

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4. Why Save Taxes with Paris Virtual Creations?

At Paris Créations Virtuelles , we support you every step of the way to take advantage of the tax benefits associated with purchasing art:

• Rigorous selection: Works by living artists eligible for tax exemption schemes.
• Personalized support: Our team guides you in choosing works adapted to your tax needs.
• Certifications Included: Each piece comes with documents guaranteeing its authenticity.

➡️ Contact us for tax advice →

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5. Frequently Asked Questions (FAQ)

Can I deduct the purchase of a digital work?

Yes, as long as it is certified and comes from a living artist.

Should the work be exhibited?

For businesses, yes, it must be accessible to the public or employees. For individuals, no obligation.

What taxes apply in the event of resale?

For a resale of more than €5,000, you can choose between the flat-rate tax of 6.5% or the capital gains regime for movable property.

➡️ See all our FAQs on tax exemption →

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6. Take Advantage of Tax Relief Today!

With Paris Créations Virtuelles , invest in art while optimizing your taxes. Whether you are an individual or a professional, we help you make the right choices to combine artistic pleasure and tax benefits.

➡️ Explore our works eligible for tax exemption →
➡️ Contact us to find out more →