All photographs featured on our site have the tax status of works of art


Before acquiring a work of art, even if your impulsive buy is a good deal, it is desirable to determine which tax choice to make, whether you are an individual or buying as a business.


Think about supporting young artists thanks to the AILLAGON law of 01/08/2003.


Are you a business owner who wants to acquire works of art to beautify your premises and still enjoy significant tax benefits?


A tax deduction was created for companies that buy original works of art by living artists.


Companies benefit when the acquired property is displayed in a place accessible to the public or employees, with the exception of their offices, during the period corresponding to the year of acquisition and the following four years.


As all photographs available at DARKROOM Galerie are original works of art by living artists, they therefore qualify for this tax benefit.


The tax deduction


The artwork must be part of the assets of the company. The amount of the deduction is registered in a special reserve account.


The purchase price of the work can be deducted in an extra accounting way from the taxable profit for the year of acquisition and the next four years, in equal installments of 20%.


The deduction carried out in respect of each year may not exceed the limit of 5% of turnover.