Leasing with purchase option :

For companies, the purchase of a work of art has the disadvantage of not being depreciable, while its long-term rental has significant financial and tax benefits:

  • For tax purposes, rental costs are deductible from taxable income and thus reduce the tax burden
  • Renting makes it possible to spread the cost of the purchase while achieving significant tax savings
  • Leasing does not alter borrowing capacity and reduces the amount of equity capital
  • At the end of the rental period, the purchase option puts the art work at a very advantageous residual value for the buyer.

Several specialised intermediaries, sometimes backed by a banking institution, offer to organise this leasing. Art works by Bénédicte DUBART have been acquired with our partner Bail'Art.