Galerie 26

Contemporary Paintings

Our artists

Galerie 26
Contemporary Paintings
  • Home
  • Exhibitions/News
  • Company sponsorship
  • Galerie 26
  • Contact us
  • Painters
  • Sculptors
  • Jean Arcelin
    Discover the artist
  • Laurence Bost
    Discover the artist
  • Yves Brayer
    Discover the artist
  • Françoise Caillette-Deneubourg
    Discover the artist
  • Philippe Charles Jacquet
    Discover the artist
  • Ronan Olier
    Discover the artist
  • Julian Taylor
    Discover the artist
  • Séverine Plat-Monin
    Discover the artist
  • Lionel Tran
    Discover the artist

Current exhibitions

Séverine Plat-Monin
March 8th - April 8th 2023

zoom Télécharger l'invitation link

Company sponsorship

Acquisitions of living artists’ works

The article 238 bis AB of CGI allows a special deduction to companies buying original living artists’ works to exhibit them to the public.

This article applies to companies subjected to tax to companies or to self-employed practitioners’ system, whatever is the nature of the exercised activity.

  • The company has to exhibit the work in a place open to the public.
  • Register the work on an account of permanent assets.
  • Charge the amounts deducted on an account of special reserve.

The companies which buy original living artists’ works from January 1st 2002, can deduct from the result of the acquisition’s exercise, and for the next 4 years by equal fractions, sum equal to the purchase price.

The deduction made under each exercise can’t exceed the limit of 3.25 per thousand (3 per thousand in 1996) of the revenue generated.

This limit has just been put off at 5 per thousand of the revenue generated with an application from January 1st 2004.

  • Back to Home
  • Legal mentions
  • Site map
  • facebook
  • youtube
  • daylimotion
  • Cyber'L 2015