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What is art leasing ?
What is art leasing ?
Updated over 10 months ago

Leasing terms and conditions

Leasing is a solution that allows companies and self-employed professionals to rent an artwork for a fixed period. The company agrees to pay monthly instalments to the leaser in return for use of the work for the agreed period.

At the end of the contract, the lessee has the option of purchasing the work for a set residual value or returning it.

Advantages for professionals

  • The rental payments are 100% tax-deductible

  • The option of buying the work for a low residual value

  • Access to art and culture in the workplace

  • Improved brand image among employees and customers

Who is leasing for?

This financing solution is aimed at business customers:

  • Subject to corporate tax (IS), or

  • Subject to IRPP (income tax for the self-employed),

in accordance with article 238 bis AB of the General Tax Code.


This service is available to companies based in France, Monaco, Belgium and Luxembourg.

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