Leasing presents a clear financial and tax interest for companies and the liberal professions, since leasing is subject to the common law regime of expenses deductible from the net result (art. 39-1 of the CGI), which reduces your IS or IRPP.

Leasing allows the cost of the acquisition of an art piece to be spread out over several years (from 13 to 60 months) and thus preserves the precious cash-flow of the company, which the immediate or staggered purchase, not depreciable, does not allow.

Leasing is by nature a rental charge. As a result, it does not affect the borrowing capacity of your company and considerably lightens the top of your balance sheet

Leasing, unlike immediate or staggered purchase, allows to separate the financed art piece from balance sheet assets. Thus, in case of resale of your company, artworks financed by this way will not be sold.

The leasing of artworks makes it possible to achieve real added value over time, to the extent that art has become a safe haven still benefiting from a privileged tax regime.

The leasing allows, at the end of the rental contract, the contracting company or its manager, to lift the purchase option in order to acquire the artwork for a minimum residual value and initially defined.

Leasing allows to create a differentiating communication tool, and thus to display an identity and values that are those of the company. It also makes it possible to beautify workspaces in a unique way and to convey a positive and innovative image.

Leasing is part of the theme of « well-being at work », a real vector of productivity while at the same time benefiting your employees and also your customers of an artwork on a daily basis.

Leasing generates a smoothing of expenses, which allows access to more artworks by access to more expensive art pieces and thus to build a collection more quickly and above all, at a lower cost.

Leasing, unlike the system of sponsorship, imposes no limit or restriction on the amounts invested, by the fact that the artist is alive or the promotion of art pieces within a space of passage, as long as the investments remain consistent with your turnover.

In addition to article 238 bis AB of the General Tax Code, art leasing encourages the introduction of artworks into professional spaces. As such, it supports the creation and encourages companies to promote the values of creativity and openness conveyed by art.

Companies benefiting from the tax deduction scheme must be submitted to the corporation tax (SA, EURL, SARL or SAS) or to the income tax in the category of industrial and commercial profits BIC (SNC).

The use of leasing for the acquisition of artworks falls within the framework of the decoration and the layout of the offices in account 6068 of the general chart of accounts. Thus, for companies and liberal professionals subject, by right or option, to the Corporate Tax (IS), this rental is therefore subject to the common law regime of deductible expenses (Article 39-1 of the French Tax Code).

Of course, rentals can only be deducted if they are incurred in the interest of the company and the artwork is placed in a place open to the public or employees. In addition, the number of rentals must not be excessive in relation to the actual turnover of the company.

We finance two types of artworks: those that you have already identified independently from a gallery or an artist, and those that we have sought and negotiated on your behalf according to your artistic tastes and your budget constraints.

Artworks are part of the economic and cultural heritage of the company and as such must be insured. Through our specialized partners, we are able to offer you the optimal coverage in order to protect your artistic assets from potential risks.