Invest in contemporary art:
Since the 1st of January 2002, companies that buy original works of living artists and who record in the asset account may deduct from its income for the year of acquisition and the next four years in equal installments, an amount equal to the purchase price.
The deduction so made in respect each fiscal year must not exceed the limit in the first paragraph 1 of Article 238 bis, minus the total of the payments referred to in that section.
To qualify for the deduction in the first paragraph, the company must set out in a place accessible to the public or employees, with the exception of their offices, property acquired in the corresponding period of the year of acquisition and the four years.
All informations on the french Government website
Favorite themes :
Guillaume Appolinaire - "Le Guetteur mélancolique", poèmes inédits, Gallimard, 1952 : Source wikipedia
|
AVF - Interactivity 
