Maître Gaël LE FAOU

Avocat au barreau de Paris

Avocat titulaire d'un certificat de spécialisation en Droit fiscal et droit douanier

Compétences : Droit fiscal et droit douanier

Barreau : Paris

Adresse : 27 BOULEVARD SAINT GERMAIN 75005 PARIS

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Publié le 30/12/2024

Investir dans l'art autrement : focus sur l'investissement fractionné et ses implications fiscales

Article juridique - Droit fiscal et droit douanier

Par Me Gaël LE FAOU

$Investir dans l'art autrement : focus sur l'investissement fractionné et ses implications fiscales$

Investir dans l'art autrement : focus sur l'investissement fractionné et ses implications fiscales

L’investissement fractionné dans l’art représente une nouvelle opportunité pour diversifier son patrimoine. Ce modèle permet à des investisseurs de s’associer pour acquérir des œuvres iconiques, traditionnellement réservées aux grandes fortunes. Grâce à des plateformes comme MATIS en France, il devient possible d’investir collectivement à partir de 20 000 €, avec une gestion complète de l’achat à la revente.

Sur le plan juridique, ce type d'investissement repose, en l'état, sur des structures spécifiques telles que des sociétés par actions simplifiées (SAS) et des obligations convertibles. Quant à la fiscalité, les gains perçus, appelés « primes de non-conversion », sont soumis au prélèvement forfaitaire unique (PFU) ou, sur option, au barème progressif.

Ce schéma, encore jeune, soulève des enjeux techniques mais ouvre de nouvelles perspectives.

Pour une analyse détaillée, consultez l’article complet sur notre site https://www.glf-avocats.fr/investissement-fractionne-art-clubs-deals-fiscalite/