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Companies, businesses, small enterprises and liberal professions can since 2003 in France, to reduce their taxes by buying original works of art of alive artists.
The law 2003-709 of August 1st, 2003 concerning the Corporate sponsorship allows those who acquire original works of art of alive artists to benefit from a 100 % tax reduction within the limits of 0,5 % of their turnover.
This law aims at relaunching the market of art in France.
The tax deduction is made by equal fractions over 5 years.
To benefit from this deduction, the company must exhibit the work in  a place accessible to the public, or to the employees for the period corresponding to the exercise of acquisition and in the next 4 years.
Speak about it with your chartered accountant or your tax consultant…