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Art and Cultural heritage

Our firm specializes in providing tax advice to clients who deal with works of art, the art market, and the art world. We offer our services to artists, individual and institutional collectors, galleries, dealers, auction houses, and museums in high-profile, high-stakes matters.

We have extensive knowledge and experience in the specialized tax of art, trusts, and estates, and we have access to the full resources of top international foreign correspondents.

Our expertise includes dealing with a wide variety of objects, including drawings, paintings, installations, and sculptures by famous artists.

We regularly advise on tax in the following cases: 

  • gifts, acquisitions, dispositions and loans
  • international tax treaties affecting cross-border art transactions
  • joint ownership of works of art
  • loans of artwork to museums and exhibition agreements
  • new media agreements
  • non-fungible tokens (NFTs)
  • private dealer sales
  • private treaties
  • appraisals
  • art dealers’ duties and rights
  • artists’ estates and foundations
  • auctioneers’ duties and rights
  • authentication committees and catalogues raisonnés
  • bankruptcy, creditors’ rights and security interests in works of art
  • consignment agreements
  • copyrights in works of art and reproductions of works of art
  • criminal trial and grand jury subpoenas
  • cultural patrimony laws, regulations concerning the import and export of art, and international cultural treaties
  • donor restrictions on the use or display of donated works