Why invest in art?

Buying a work of art is, first and foremost, an emotional decision. But it is also a meaningful gesture — and, in certain cases, offers real tangible benefits.

For individuals

Pleasure above all: a unique piece in your home, daily emotion, and direct support for a living artist. And good news on the practical side:

Exempt from wealth tax: works of art are not included in the calculation of IFI (which only concerns real estate).
Smooth resale: tax-exempt under €5,000; above this, a flat tax of 6.5%; and total exemption after 22 years of ownership.
An asset that can be passed on: a work can be bequeathed, and can be used to pay inheritance tax via "dation."

For professionals & businesses

Purchasing the work of a living artist provides a real tax advantage:

Deductible from your taxable income, spread over 5 years (Article 238 bis AB of the French General Tax Code).
Up to a limit of €20,000 or 0.5% of turnover (whichever is higher).
Simple condition: display the work to your employees or the public for 5 years.
Scheme extended until December 31, 2028.

Beyond tax benefits: a work enhances your premises, your image, and your employer brand, and supports local creation.

Good to know

Since 2025, VAT on works of art is 5.5%. At Le POD, each piece comes with a signed certificate of authenticity — guaranteeing your purchase, and an asset for resale or transmission.

Information provided for guidance only, not constituting tax or legal advice. Rules depend on your situation and may change; for any decision, consult an accountant, tax lawyer, or notary.