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Sectors · 03

Art

Galleries and the art market

Specific tax rules (VAT on margin, artist's resale right, import-export), monitoring of stock, consignments and valuations, sales contracts, structuring and transfer of the business, cross-border tax at international fairs.

Dedicated expertise in the art market

Our support includes tax engineering, covering the complex VAT margin schemes as well as the management of resale rights and the logistical issues of import-export. To ensure the long-term success of your business, we deploy rigorous monitoring tools adapted to the reality of your gallery, enabling precise management of stock, consignments and valuations. Every major transaction benefits from full legal and accounting security, ensuring the fluidity and discretion required for your high-level dealings.

Strategy and development of your assets

Our mission is to build a sustainable strategy for your art assets. This begins with tailored structural advice, from choosing your legal form to drafting your specific agreements, such as sales mandates or general terms and conditions. This expertise extends to your private sphere, where we optimise your personal taxation while anticipating the crucial issues involved in transferring your business. Finally, we follow you beyond borders, providing strategic support when you take part in international fairs and ensuring full compliance with your cross-border tax obligations.

A commitment to excellence

Our approach, which we like to call “the elegance of advice”, consists of scrupulously respecting your gallery’s DNA while instilling the financial rigour essential to its development and growth.

Page updated on 25 October 2026 · Auriom, under the responsibility of Kevin Kasprzak, chartered accountant and statutory auditor.

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