Companies and liberal professions that purchase original works by living artists and record them in a fixed asset account can deduct from the result of the acquisition year and the following four years, in equal fractions, an amount equal to the acquisition price.

The amounts are deductible within the limit of 5‰ of turnover, reduced by payments made under Article 238 bis.

This benefit is granted on condition that the works are exhibited free of charge in a place accessible to the public, clients and/or employees of the company.

This tax advantage not only allows the company to reduce its taxes but also to build a safe heritage.