In partnership with "FINE ART MANAGEMENT"

Expert in financing works of art dedicated to companies & liberal professions

Invest in the art print and you will pay less taxes ! Treat yourself to beautiful photos to decorate your open space, halls, or meeting rooms. Dare to take Black and White photos, portraits of stars, or landscapes, to dress up your restaurant, hotel or lounge. Large formats are best displayed in a loft or showroom.

Benefit from a tax reduction with article 238 bis AB of the General Tax Code, by purchasing art prints and exhibiting them on your company's premises.
Fine Art Management finances your works under leasing :

Article 238 bis AB of the General Tax Code

"Companies that purchase original works by living artists and enter them in a fixed asset account may deduct from the result of the acquisition year, and from the following four years, in equal parts, an amount equal to the acquisition price.

The deduction thus made in respect of each financial year may not exceed the limit referred to in the first paragraph of Article 238a(1), less the total payments referred to in that Article.

Article 238 bis, paragraph 1: The right to a tax deduction equal to 60% of their amount shall be granted in respect of payments, within the limit of 5 per thousand of turnover, made by companies subject to income tax or corporation tax to the benefit of

To benefit from the deduction provided for in the first paragraph, the company must display in a place accessible to the public or to employees, with the exception of their offices, the property it has acquired for the period corresponding to the financial year of acquisition and the following four years.

In 2019, paragraph 1 of Article 238 bis of the General Tax Code is amended as follows : in the first paragraph, the words : "5 per thousand of turnover" are replaced by the words : "10 000 € or 5 per thousand of turnover when the latter amount is higher"; in the twenty-second paragraph, the words : "5 per thousand of turnover" are replaced by the words : "10 000 € or 5 per thousand of turnover when the latter amount is higher". 1 applies to payments made during financial years ending on or after 31 December 2019.

The rental of exhibitions

The Artphotoby Gallery provides companies and professionals with turnkey photo exhibitions to introduce art photography on their premises. Thus offer their customers an in situ exhibition to build their loyalty and enable them to acquire the works on site.

The gallery takes care of the transport, hanging and changing the exhibition theme according to demand. By appointment, we propose and present the available exhibitions. Quotation on request at

The advantages

Recognized as works of art under French law, the price of renting a work of art from our art photographs is considered as rent, i.e. fully deductible from the taxable base. There is no limit, you deduct 100% of the rents from your taxable profit.

Renting, considered as a rent is 100% deductible because the work of art is an acquisition committed in the interest of your company (strengthen your brand image, dress an interior, walk the look of your visitors, establish a proximity that promotes loyalty)

Tax exemption for works of art for PARTICULAR : exemption from ISF

Value of patrimonial diversification and pleasure, works of art are for the private individual exempt from the Solidarity Tax on Fortune (ISF) and are easily transferable. In some cases, they make it possible to pay off a tax debt by remitting works of art (dation). The tax reduction on contemporary art is therefore also advantageous for individuals.
Works of art are exempt from the base of the Solidarity Tax on Fortune (ISF) under the 885 I article of CGI.



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