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).