Art in the Workplace
Purchase · Rental · Tax Benefit
Transform your premises into a prestigious space. Deduct up to 100% of the purchase price over five years, with complete and compliant tax documentation provided automatically.
Up to 100% deductible over 5 years
For a project costing 20,000 EUR (excluding tax), your company can deduct 4,000 EUR per year for five years.
Upper limit: 20,000 EUR or 5‰ of revenue excluding tax; whichever is higher applies.
Small business (revenue of 2 M€): 5‰ = 10,000 € → ceiling applied: 20,000 € (guaranteed floor)
Large company (revenue of 10 M€): 5‰ = 50,000 € → ceiling applied: 50,000 €
Extended through December 31, 2028.
- An original work by an artist who was alive at the time of purchase
- Displayed at your location, visible to your customers or employees
- Retained by the company for five years
Our gallery features works by both living and deceased artists. We’ll help you select works that qualify for tax benefits, each of which comes with a certificate of authenticity.
Our Plans
Option 01
Final Purchase
The artwork becomes part of your estate. Tax deduction over 5 years; potential appreciation upon resale.
- Certificate of Authenticity included
- Invoice in Compliance with Tax Regulations
Option 02
Rotational Hiring
Immediately deductible expense. The artwork changes depending on your events and the seasons.
- Ideal for temporary spaces
- No fixed assets on the balance sheet
Formula 03
Consulting and Installation
Custom selections tailored to your spaces and your brand identity. Professional on-site installation.
- Guidance on Artistic Choices
- Compliance with the legal exposure requirement
Plan 04 · Our Recommendation
Turnkey Package
Artwork, installation, complete tax documentation, and a bilingual Premium Fact Sheet for your CSR communications.
- Premium Certificate of Authenticity
- FR/EN Fact Sheet for CSR Report and Internal Communications
Why L’Adresse des Maîtres®
490 works available
A wide selection of sizes, techniques, and styles to help you find the piece that fits your space.
Ready-to-Use Tax Package
Certificate of authenticity, artist profile, and invoice. A complete, ready-to-use tax package.
Selection of Eligible Works
Our gallery features works by both living and deceased artists. We select for you those works that qualify for the tax incentive program.
CSR and Reputation Benefits
A bilingual Premium fact sheet is included to highlight your commitment to culture both internally and on your social media channels.
What types of businesses are these services for?
Official sources
Article 238 bis AB of the General Tax Code
CGI · French Tax Law
Allows companies subject to corporate income tax (IS) or industrial and commercial profits tax (BIC) to deduct the purchase price of original works by living artists in equal installments over five years. The annual deduction is capped at 20,000 EUR or 5‰ of revenue excluding tax. The work must be displayed in a space accessible to employees, customers, or visitors, and retained for at least five years.
BOFiP · Official Bulletin of Public Finance
Directorate General of Public Finance · bofip.impots.gouv.fr
The administrative doctrine confirmed in the BOFiP specifies that the deduction is made outside the accounting records (off-balance-sheet) and that the company must establish a special reserve on the liability side of its balance sheet equal to the cumulative amount of the deductions. This reserve is reversed if the artwork is sold before the five-year period has elapsed.
Measure extended through December 31, 2028
Law No. 2026-103 of February 19, 2026 · Article 89 · Légifrance
Official Text · Article 89
"In the first paragraph of Article 238 bis AB of the General Tax Code, the year '2025' is replaced by the year '2028'."
Source: legifrance.gouv.fr
Come meet us in Dreux
Our team reviews your project, recommends artwork suited to your spaces, and prepares a complete and compliant tax filing.
19 Rue de Sénarmont · 28100 Dreux
