What if you were to offer your company a work of art as part of the tax depreciation scheme in the special reserve?



In addition to being satisfied, it is an opportunity to beautify your premises for the enjoyment of all, to engage in further discussions with your visitors and to make a placement that may one day prove interesting...!


Provided you buy it from a living artist, directly or through the art market (gallery, auction, etc.), you can deduct the corresponding expense from your taxable income in equal instalments for 5 years, each instalment being capped at 5 ‰ from your turnover.


This device is valid under the following additional conditions:
* To be a company imposed on the IS or IR in the BIC category (exclusion of the BNC liberal professions which cannot endow the compulsory special reserve);
* Enter the work on the assets side of the balance sheet;
* Exhibit the work in a place accessible to the public or to the company's employees for 5 years: building hall, waiting room... excluding your offices.


The work of art may also be entrusted to a museum or placed in storage with local institutions (region, department, municipality or their public institutions).

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