Art and collections tax.
The firm assists collectors, family offices and beneficiaries on the legal structuring of collections, international auctions, customs and cross-border art-market taxation. Flagship precedent: orchestration by a dedicated fiduciary vehicle of a USD 58 million sale of the F.-X. Lalanne collection at Christie's New York.
Book a consultation →The art market requires specialist legal handling: the asset is moveable, often held across multiple jurisdictions, and triggers particular VAT, customs, and successoral rules. The firm brings together in one team the French, Swiss and US tax dimensions of art, the French fiducie tool to hold, sell or encumber a collection, and private-sale support with the world's major auction houses.
Art and collections tax.
Legal structuring of collections
Dedicated vehicles (civil societies, fiducies, Swiss foundations) to hold, transmit, finance or dismantle a family collection while controlling taxation and governance.
Learn moreInternational auctions
Legal supervision of sales at Christie's, Sotheby's, Phillips: vehicle structuring, title verification, guarantee agreements, tax coordination France/Switzerland/USA/UK.
Learn moreVAT, customs and import
Intra-EU movements, temporary imports, Swiss free-port use, VAT margin scheme, customs classification. Full compliance of cross-border circulation.
Learn moreSuccession and in-lieu payment (dation)
Transmission planning for major collections: valuation, insurance, acceptance by French museums under dation en paiement (1968 law), Swiss inheritance coordination.
Learn moreWhy the firm stands out
- A unique recent precedent (Christie's New York, USD 58M sale of the Lalanne collection via fiduciary vehicle) demonstrating our ability to carry a complex art operation to completion.
- Direct proximity to the Geneva Free Port, the world's leading art-storage platform.
- Daily working relations with the dedicated art departments of the major French and Swiss banks, as well as specialist insurers.
Let us discuss your cross-border matter.
Our Geneva office welcomes you for an initial confidential meeting. Each matter receives a preliminary assessment, with direct partner involvement.
Book a consultation →+41 22 355 03 44
+33 1 42 27 78 52