{"id":15568,"date":"2023-03-10T09:00:00","date_gmt":"2023-03-10T08:00:00","guid":{"rendered":"https:\/\/hatchikiangallery.com\/?p=15568"},"modified":"2023-03-08T15:53:50","modified_gmt":"2023-03-08T14:53:50","slug":"investir-en-art-avantages-fiscaux-du-mecenat-dentreprise-retour-sur-une-soiree-conference","status":"publish","type":"post","link":"https:\/\/hatchikiangallery.com\/en\/investir-en-art-avantages-fiscaux-du-mecenat-dentreprise-retour-sur-une-soiree-conference\/","title":{"rendered":"Investing in art: tax benefits of corporate sponsorship: a return on an evening of conferences"},"content":{"rendered":"
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A friendly and professional conference on the tax optimization of art sponsorship.<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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On Monday 6 March 2023, an information evening was held by the CJEC (Club des Jeunes Experts Comptables et Commissaires aux Comptes) \u00cele-de-France, as part of its series of major conferences. Hatchikian Gallery was invited to participate in a panel discussion with participants representing the various issues related to investment in art for companies. As a gallerist, she shared her experience and professional knowledge regarding corporate sponsorship for artistic creation and the fiscal arrangements associated with the purchase or rental of works of art by companies. Hatchikian Gallery indeed supports its clients who wish to endow their company with \u2019emotional assets\u00ab through works that are intended to enchant the daily lives of employees and collaborators by helping to unite an entrepreneurial team around a stimulating exchange of perspectives on artistic creation. The presence of works in collaborative spaces contributes to a working environment designed as a framework that generates enthusiasm and an open mind by expanding human interactions to horizons that go beyond everyday concerns. Beyond the fiscal benefit, the commitment to artistic creation constitutes a dynamic lever, a communication tool at the service of the company\u2019s image and the opportunity to collectively support the development and the promotion of an artist.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\u00a9 Julie Montel<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Speakers representing the different dimensions of art investment projects.<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Under the auspices of Nicolas Poussy, the conference\u2019s organizer, an expert accountant from the FIGUR\u2019IN firm, passionate about art and cultural affairs to the point of making it the specialty of his practice, the participants were welcomed in an exceptional space in Paris: the Passage des Abbesses, an atypical place of art and architecture. Each participant was able to discover, during this evening and in addition to the conference, works presented by the gallery Hatchikian in collaboration with the art production company Quai 36. The conference brought together five speakers around Nicolas Poussy: Audrey Hatchikian, art advisor and founder of Hatchikian Gallery, Pierre Medioni, president of Fine Asset Management, an emotional asset financing company dedicated to companies, Jonas Rasmus and Hugo Benkara from the management team of Quai 36, as well as Julie Frydman, artistic director of Quai 36. These are many different prisms for approaching all aspects of an investment project in the arts, from its opportunity to its optimized implementation, through the choice of artists and works.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\u00a9 Julie Montel<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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After the welcome period, the speakers detailed the terms of the existing tax arrangements associated with art sponsorship and answered the questions of the audience composed of accounting experts, tax professionals, investment advisors, entrepreneurs, representatives of companies or institutions, gallery owners and players in the art market.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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The acquisition of works by living artists on advantageous tax terms.<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Currently, tax optimization solutions allow companies to invest in works of art, depending on whether they prioritize acquisition or rental with the option to purchase.<\/p>

As regards acquisition projects, a mechanism is provided for by the General Tax Code for companies regarding the purchase of original works by living artists (regardless of their nationality). A condition for being eligible for a tax deduction is to exhibit the work permanently in a space accessible to the public or employees during the year of acquisition and the following four years. The amount corresponding to the acquisition price of the work (increased by any related costs excluding commissions paid to intermediaries and VAT recoverable) can thus be deducted in equal fractions from the results of the acquisition year and the following four years. However, the deduction made in each fiscal year may not exceed the limit of 5\u2030 of the reduced turnover of the total payments made (in accordance with Article 238 bis of the General Tax Code). Companies that are subject, by right or by option, to corporate tax under the ordinary legal framework, as well as those that fall under the personal-business tax regime, regardless of the nature of the company\u2019s professional activity, may benefit from this regime. The exchanges held during this evening provided an opportunity to clarify certain points by emphasizing the fact that work acquired under these conditions becomes an asset recorded in the company\u2019s balance sheet, priced at the purchase price (to be taken into account, in particular, in the event of a sale \u2013 resale \u2013 at the end of the accounting and tax amortization period).<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\u00a9 Julie Montel<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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The lease with an option to buy to bring art into the workplace.<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Le lease with an option to buy is another way to bring art into the workplace and to display works as part of the enhancement of common spaces and offices. In this approach, HatchikianGallery offers, through its partners, financing solutions and the preparation of dossiers that guarantee the best application of the tax support provisions, with benefits such as the deductibility of rent at 100%, a reduction in the company\u2019s taxable income, with the possibility of flexible contracts over the duration and number of assets, for leases ranging from 13 to 48 months. Details were provided by Audrey Hatchikian and Pierre Medioni regarding the procedures for assembling the files, with expert advice to ensure the sustainability and solvency conditions of a commitment that would not risk weighing unfettered on the companies\u2019 cash flow, regarding the amounts involved and the lease periods. The contours of the lifting of the option to purchase were discussed. It is particularly important to know that at the end of the lease agreement, the work can be sold for up to 5 % of its original value.<\/p>

Such fiscal arrangements remain designed to encourage corporate sponsorship in the arts; they are designed to prevent the opening of the way to abusive or speculative practices. Nicolas Poussy, an expert accountant specializing in the arts, specifies that he has been accompanying these practices for eight years and that, to his knowledge, no audit has resulted in a tax refund, indicating a framework for implementation that is quite secure for the companies that benefit from it.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\u00a9 Julie Montel<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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A convivial cocktail with a presentation of a selection of artists represented by Hatchikian Gallery.<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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After this interactive presentation between professionals and participants, all were invited to share a warm cocktail, which was the occasion for numerous bilateral and more informal exchanges, much appreciated for responding to specific and personalized requests for clarification. The conversations also focused on the work of the artists and the works presented during this evening in a space particularly suited to hosting exhibitions. Hatchikian Gallery, in fact, offered to discover, during this convivial evening, some of the artists it represents and who have been exhibited during the past year in collaboration with Quai 36.<\/p>

Yann L\u2019Outsider is an emerging talent whose work unfolds different dimensions of abstraction: typographic abstraction through formal compositions around the letter and metaphorical abstraction inspired by a questioning of space-time, notably with his monochromes of black matter from which the effects of light emerge in a singular, fascinating, and mysterious kinetic vibration with immeasurable and mysterious effects.<\/p>

Zepha explores through her work the aesthetic range of the written word in a singular visual language that honors the textual memory source, a way of conveying the narrative of humanity, while freely appropriating, through the vitality of the lines, curves, shapes and colors, a mixed graphic poetry.<\/p>

Nelio works with the forms and nuances of abstraction through a pictorial research that aims to coexist the antagonistic a priori propositions of formal minimalism and abstract expressionism. His evolving series of works on canvas are imbued with a singular chromaticity that the artist carefully leaves open to our subjective projections.<\/p>

Chazme fascinates us with a formal abstraction inspired by the observation of the geometry of large urban ensembles. In his compositions, he nuances the vertical brutality of the postmodern patterns with a poetic and dreamlike chromaticity.<\/p>

Zabala questions the materiality and mystery of the world\u2019s landscape through his pictorial realism. The captivating atmosphere of his works exudes the vital energy of the magnetism of natural forces: water, the sea, rock, and forest are transcribed into a kinetic of forms and striking colors.<\/p>

Finally, as a preview, Hatchikian Gallery has presented works by the artist Geronimo, who will join the gallery and be exhibited in the fall of 2023. A colorful artist, a companion of the Stones who is a source of mischievous inspiration for him, he creates an eclectic work in which the iconic monumental languages of the rock band are presented in different materials.<\/p>

These are artists who, each in their own way, give us a reason to think, to project our emotions, to be amazed: isn\u2019t this an inexhaustible source of nourishment for our exchanges, of sparking curiosity, of providing pleasure and motivating our impulses? These are valuable assets in the life of a company.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\u00a9 Julie Montel<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Hatchikian Gallery is at your complete disposal to assist you in optimizing the tax aspects of your acquisition or rental with the option of purchase by offering customized solutions while guiding you in artistic choices. Our gallery works with a network of renowned expert partners and a high level of professionalism, each of whom contributes their respective position to the quality of our advice. We will be happy to provide you with all the information necessary for your projects; please do not hesitate to contact us.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\n\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\tRequest for information<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

On Monday 6 March 2023, an information evening was held by the CJEC (Club des Jeunes Experts Comptables et Commissaires aux Comptes) \u00cele-de-France, as part of its series of major conferences. Hatchikian Gallery was invited to participate in a panel discussion with speakers representing the various issues related to investment in art for companies. As a gallerist, she shared her experience and professional knowledge regarding corporate sponsorship for artistic creation and the fiscal arrangements associated with the purchase or rental of works of art by companies. Hatchikian Gallery indeed supports its clients who wish to endow their company with \u2019emotional assets\u00ab through works that are intended to enchant the daily lives of employees and collaborators by helping to bring together an entrepreneurial team around a stimulating exchange of perspectives on artistic creation. The presence of works in collaborative spaces contributes to a working environment designed as a framework that generates enthusiasm and an open mind by expanding human interactions to horizons that go beyond everyday concerns. Beyond the fiscal benefit, commitment to artistic creation constitutes a dynamic lever, a communication tool at the service of the company\u2019s image and the opportunity to collectively support the development and the promotion of an artist. <\/p>","protected":false},"author":4,"featured_media":15450,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_joinchat":[]},"categories":[108],"tags":[607,605,609,600,610,606,191,602,608,601,603],"yoast_head":"\nInvestir en art, avantages fiscaux du m\u00e9c\u00e9nat d\u2019entreprise : retour sur une soir\u00e9e conf\u00e9rence - Hatchikian Gallery & Production<\/title>\n<meta name=\"description\" content=\"Ce lundi 6 mars 2023 a eu lieu une soir\u00e9e d\u2019information organis\u00e9e par le CJEC (Club des Jeunes Experts Comptables et Commissaires aux Comptes) \u00cele-de-France, dans le cadre de son cycle de grandes conf\u00e9rences, soir\u00e9e \u00e0 laquelle Hatchikian Gallery \u00e9tait convi\u00e9e pour une table ronde d\u2019intervenants repr\u00e9sentant les diff\u00e9rentes probl\u00e9matiques de l\u2019investissement en art \u00e0 destination des soci\u00e9t\u00e9s. En tant que galeriste, elle a partag\u00e9 son exp\u00e9rience et son savoir professionnel concernant le m\u00e9c\u00e9nat d\u2019entreprise pour la cr\u00e9ation artistique et les dispositifs fiscaux associ\u00e9s \u00e0 l\u2019achat ou \u00e0 la location d\u2019\u0153uvres d\u2019art par les entreprises. Hatchikian Gallery accompagne en effet ses clients d\u00e9sireux de doter leur soci\u00e9t\u00e9 d\u2019 \u00ab actifs \u00e9motionnels \u00bb, avec des \u0153uvres qui ont vocation \u00e0 enchanter le quotidien des salari\u00e9s et collaborateurs en contribuant \u00e0 f\u00e9d\u00e9rer une \u00e9quipe entrepreneuriale autour d\u2019un partage stimulant de regards sur la cr\u00e9ation artistique. 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Au-del\u00e0 du b\u00e9n\u00e9fice fiscal, l\u2019engagement pour la cr\u00e9ation artistique constitue un levier dynamisant, un outil de communication au service de l\u2019image de l\u2019entreprise et la possibilit\u00e9 de soutenir collectivement le d\u00e9veloppement et le rayonnement d\u2019un artiste.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/hatchikiangallery.com\/en\/investir-en-art-avantages-fiscaux-du-mecenat-dentreprise-retour-sur-une-soiree-conference\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Investir en art, avantages fiscaux du m\u00e9c\u00e9nat d\u2019entreprise : retour sur une soir\u00e9e conf\u00e9rence - Hatchikian Gallery & Production\" \/>\n<meta property=\"og:description\" content=\"Ce lundi 6 mars 2023 a eu lieu une soir\u00e9e d\u2019information organis\u00e9e par le CJEC (Club des Jeunes Experts Comptables et Commissaires aux Comptes) \u00cele-de-France, dans le cadre de son cycle de grandes conf\u00e9rences, soir\u00e9e \u00e0 laquelle Hatchikian Gallery \u00e9tait convi\u00e9e pour une table ronde d\u2019intervenants repr\u00e9sentant les diff\u00e9rentes probl\u00e9matiques de l\u2019investissement en art \u00e0 destination des soci\u00e9t\u00e9s. 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La pr\u00e9sence d\u2019\u0153uvres dans les espaces collaboratifs participe d\u2019un environnement de travail design\u00e9 comme un cadre g\u00e9n\u00e9rateur d\u2019enthousiasme et d\u2019ouverture d\u2019esprit en \u00e9largissant les interactions humaines \u00e0 des horizons qui d\u00e9passent les pr\u00e9occupations quotidiennes. Au-del\u00e0 du b\u00e9n\u00e9fice fiscal, l\u2019engagement pour la cr\u00e9ation artistique constitue un levier dynamisant, un outil de communication au service de l\u2019image de l\u2019entreprise et la possibilit\u00e9 de soutenir collectivement le d\u00e9veloppement et le rayonnement d\u2019un artiste.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/hatchikiangallery.com\/en\/investir-en-art-avantages-fiscaux-du-mecenat-dentreprise-retour-sur-une-soiree-conference\/\" \/>\n<meta property=\"og:site_name\" content=\"Hatchikian Gallery & Production\" \/>\n<meta property=\"article:published_time\" content=\"2023-03-10T08:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-03-08T14:53:50+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/hatchikiangallery.com\/wp-content\/uploads\/2023\/02\/Format-paysage.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Ingrid France\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Ingrid France\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"9 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/hatchikiangallery.com\/investir-en-art-avantages-fiscaux-du-mecenat-dentreprise-retour-sur-une-soiree-conference\/\",\"url\":\"https:\/\/hatchikiangallery.com\/investir-en-art-avantages-fiscaux-du-mecenat-dentreprise-retour-sur-une-soiree-conference\/\",\"name\":\"Investir en art, avantages fiscaux du m\u00e9c\u00e9nat d\u2019entreprise : retour sur une soir\u00e9e conf\u00e9rence - Hatchikian Gallery & Production\",\"isPartOf\":{\"@id\":\"https:\/\/hatchikiangallery.com\/#website\"},\"datePublished\":\"2023-03-10T08:00:00+00:00\",\"dateModified\":\"2023-03-08T14:53:50+00:00\",\"author\":{\"@id\":\"https:\/\/hatchikiangallery.com\/#\/schema\/person\/8bb60da91362002524ef3f1996039930\"},\"description\":\"Ce lundi 6 mars 2023 a eu lieu une soir\u00e9e d\u2019information organis\u00e9e par le CJEC (Club des Jeunes Experts Comptables et Commissaires aux Comptes) \u00cele-de-France, dans le cadre de son cycle de grandes conf\u00e9rences, soir\u00e9e \u00e0 laquelle Hatchikian Gallery \u00e9tait convi\u00e9e pour une table ronde d\u2019intervenants repr\u00e9sentant les diff\u00e9rentes probl\u00e9matiques de l\u2019investissement en art \u00e0 destination des soci\u00e9t\u00e9s. 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