Financial and Tax Benefits
Optimal Tax Deduction
Art leasing represents a considerable tax advantage for your business. Your monthly payments are 100% deductible from your net income, in accordance with Article 39-1 of the French General Tax Code. This deduction directly reduces your Corporate Income Tax (IS) or Personal Income Tax (IRPP).
Preserve Your Cash Flow
Unlike an immediate purchase, leasing allows you to spread the acquisition cost over 13 to 60 months. Your cash flow remains available for your priority investments, while gradually building your art collection.
Maintain Your Borrowing Capacity
Since leasing is recorded as a rental expense, it does not impact your bank borrowing capacity and lightens the top of your balance sheet. Your company thus maintains its full financial flexibility.
Cost-Controlled Acquisition
At the end of the contract, you or your company can exercise the purchase option and acquire the artwork for a minimal residual value, defined from the outset. The final cost of your acquisition remains particularly advantageous.
A Communication and Well-Being Tool
Develop Your Brand Image
Art in your professional spaces creates a differentiating communication tool. You display a unique identity and strong values that reflect your company’s spirit. Your premises become a space of expression and convey a positive, innovative, and cultured image.
Create Human Connection
Art contributes to well-being at work, a true productivity lever. Offer your employees and clients the daily experience of artworks that inspire, question, and beautify their professional environment.
Build Your Collection Quickly
Thanks to expense smoothing, leasing allows you to access more ambitious works and build a coherent collection more quickly, while controlling your budget.
Who Is Art Leasing For?
The art leasing system is intended for companies subject to:
- Corporate Income Tax (SA, EURL, SARL, SAS)
- Personal Income Tax in the Industrial and Commercial Profits category – BIC (SNC)
- Self-employed professionals
Legal Framework and Conditions
Art leasing falls within the framework of Article 238 bis AB of the French General Tax Code and promotes the introduction of artworks into professional spaces. This rental is recorded in account 6068 of the general chart of accounts (office decoration and furnishing) and is subject to the deductible expenses regime.
Conditions to be met:
- Rental payments must be incurred in the company’s interest
- The artwork must be placed in a location open to the public or employees
- The amount of rental payments must remain reasonable in relation to the company’s turnover
