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Financial leasing offers the following financial benefits: 


Spreading the cost of the purchase while realizing significant tax savings

Leasing does not alter the borrowing capacity and reduces the balance sheet (excluding IFRS)

At the end of the lease, the works will be sold at the residual value

Fiscally, the rental payments are deductible from the taxable result and thus reduce the IS (Company) or the IRPP (Liberal professions)

The use of this type of financing for the acquisition of works of art falls within the framework of the decoration and fitting out of offices in account 6068 of the general accounting plan, in the same way as the rental of plants, furniture or the purchase of such elements of fitting out of professional spaces. 

In addition to article 238 bis AB of the General Tax Code, leasing encourages the introduction of works of art in professional spaces. 

It supports artistic creation and encourages companies to spread the values of creativity and openness conveyed by art.


Leader of the art leasing, our partner Bail Art accompanies since 2009 the heads of companies and liberal professions wishing to buy, develop and optimize fiscally their acquisitions of works of art.


Agnes Humbert 

06 11 69 67 27

01 46 17 47 19

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