la Galerie d'Arts

Enterprises (Purchase Plans)

The Art Gallery

Acquisition of art CGI art. AB 238 bis
Corporations can deduct from their taxable income the cost of acquisition :
In France, the deduction is made by equal fractions on the results of the exercise of acquisition and the subsequent four years for goods purchased from 1-1-2002 (or nine or ten-nine years for other works after that 'they were acquired since 1-1-1994 or before that date). The amount of the deduction made for each year is limited to the difference between the limit of 5 p. Miles of turnover and the amount of the payments referred No. 1115 which are eligible for tax reduction.

For more information, contact the company directly who will advise you in this area.