Art and Law: artworks, collections, and museums

The art market is currently facing unprecedented legal complexity, at the crossroads of private and public law, with significant tax implications for many players and a distinctly international outlook. Intellectual property issues (copyright, resale rights, drafting and securing contracts of all kinds) are central concerns for artists, rights holders, galleries, and public and private institutions. At the same time, the imperatives of combating counterfeiting and securing transactions have become critical in a market shaped by globalized trade and digitalization (online sales, artificial intelligence, NFTs, blockchain).

At the same time, public regulation is increasing: tighter controls on art exports, procedures relating to national treasures, requirements in the fight against money laundering and terrorist financing, and the regulation of auctions. These measures reflect a desire to protect national cultural heritage, enhance transparency, and ensure fair transactions; they also require market players to have a greater understanding of administrative, tax, and customs rules.

These constraints come with opportunities for private actors—collectors, artists, investors, companies, foundations, associations—and public actors. The search for tax incentive schemes and the implementation of optimized heritage strategies for the conservation, transmission, or enhancement of collections raise complex legal issues, often in dialogue with public entities (public institutions, local authorities). The creation and management of exhibition spaces open to the public raise many questions in this regard (public access legislation, concessions, construction work, historic monument legislation, etc.).

Lastly, in the context of increased global competition between cities and cultural institutions, the implementation of patronage and artistic sponsorship strategies is becoming a key driver of development and attractiveness. Artistic and cultural projects, when legally secure and fiscally optimized, thus represent not only heritage assets for collectors and institutions, but also strategic instruments of influence and differentiation for both public and private actors.

At CMS Francis Lefebvre, we have developed a cross-disciplinary approach to understanding the challenges faced by all those involved in the art world. We can work alongside them at every stage of their project, from defining the strategy to implementing it.

We are then able to support all players in the sector, both private and public: artists, collectors, galleries, auction houses, cultural institutions, foundations, art fairs, curators, and public actors.

Our multidisciplinary team brings together experienced lawyers, and our firm benefits from established relationships with public authorities, the European Commission, and international institutions.

We are one of the largest law firms in Europe, and our presence in over 50 countries provides us with unrivalled expertise.

Our firm offers integrated expertise covering all aspects of the art market.

Thanks to this cross-disciplinary approach, we offer our clients tailored strategic and operational support, guaranteeing both legal certainty and optimal value for their artistic and heritage projects.

Intellectual property

• Assistance of artists and cultural stakeholders (galleries, cultural institutions, foundations, auction houses, patrons, collectors, art fairs, curators, and public actors, etc.) in the legal protection and implementation of their projects
• Management and enhancement of rights: negotiation and drafting of contracts for the transfer and licensing of copyright and related rights, image rights contracts, collaboration and partnership agreements, contracts for the loan and sale of works of art, publishing and exhibition contracts, sponsorship agreements, intellectual property registration strategy, gathering proof of creation for evidentiary purposes, support for digital projects
• Litigation: copyright and related rights infringement, unfair competition and parasitism, authenticity or provenance of works of art, resale rights, recovery or restitution of works of art, interpretation or enforcement of contracts

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Public law 

• Advising private and public entities on the creation of venues (museums, workshops, etc.) open to the public (strategy, administrative authorizations, urban planning, environmental considerations, relations with public authorities, particularly local authorities)
• Advising public entities on the creation of foundations (grant allocation, public service contracts, etc.)
• Advising on procedures falling under the jurisdiction of the Ministry of Culture for the regulation of public sales, cultural property and national treasures (registration, classification and declassification of works, etc.), recognition of an organisation’s public utility status

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Customs duties and VAT 

• Import/export of works of art (concept of cultural property/national treasures; formalities: export/import licenses, certificates, customs declarations, temporary export authorizations)
• Special customs regimes: transit, bonded warehousing, temporary admission
• Transfer of residence and importation of works of art
• Import VAT and specific exemptions depending on the nature of the artwork and its destination
• Assistance both at the time of inspection and in the context of customs litigation (settlements with the authorities, disputes before the courts)

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Tax law

• Estate planning: transfers without consideration, gifts, inheritances, valuation of posthumous works
• Assistance in defining a wealth management strategy and conducting tax operations
• Assistance to heirs in determining the best possible inheritance tax basis and, where applicable, paying the tax in kind (payment in kind)
• Expertise in cross-border taxation for collectors, investors, family offices, and cultural institutions
• Establishment of foundations, endowment funds, associations for patronage or artistic sponsorship, in compliance with legal and tax requirements
• Assistance in disputes related to the taxation of works of art
• Assistance in the structuring of art investments for companies (sponsorship, patronage) and individuals (acquisitions, loans, donations)
• Local taxation: real estate assessment (museums/foundations, artists’ residences, storage facilities, etc.) for property tax purposes, operating taxes (CFE, CVAE, sectorization, etc.), other local taxes
• Determination of the applicable VAT regime for transactions involving works of art (rate, VAT on the margin or on the total price) for all market participants (artists, investors, collectors, gallery owners, dealers, auction houses, museums, etc.)
• Specific VAT considerations in the context of international movements of works of art (permanent or temporary imports, free ports, exports, and intra-Community movements)

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Patrimonial law

• Preparation of transfers (civil aspects: adjustment of the matrimonial regime, preparation of bequests/donations of works of art)
• Family disputes (divorces, inheritance disputes)
• Management of international family issues (determination of the law applicable to an international divorce/international inheritance)
• Management of legal incapacity issues (adults becoming incapacitated, minors inheriting works of art)
• Expertise in property division (usufruct/bare ownership)

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Dispute resolution

• Litigation before all courts (civil, commercial and criminal courts, etc.)
• Domestic and international arbitration
• Disputes relating to the authenticity, provenance, or restitution of works
• Contractual litigation
• Disputes between artists and galleries: breach of contract, exclusive representation, non-payment
• Liability of experts, restorers, or intermediaries

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Criminal litigation in the art market

• Counterfeiting of works of art
• Fraud, breach of trust, and theft of works
• Receiving and laundering of works resulting from trafficking or theft
• Forgery and use of forged documents
• Tax fraud related to transactions involving artworks
• Damage to cultural heritage (damage, illegal removal of protected cultural property)

Intellectual property

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Public and administrative law

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Indirect taxation, VAT, customs duties

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Tax law

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Patrimonial law

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Dispute resolution/Criminal litigation in the art market

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