Art & Cultural Heritage
We provide strategic legal and tax advice to Ultra-high-net-worth individuals, families, foundations, museums, corporations and art market operators in relation to artworks, collections and cultural assets.
Our Art & Cultural Heritage Practice delivers a fully integrated, multidisciplinary service, covering the entire life cycle of artworks and collections, from acquisition and structuring to management, circulation, succession planning and digital transformation.
Legal and tax expertise is combined with Art Advisory, Art Collection Management and Heritage Management services, supported by a trusted international network of art advisors, conservators, valuers, logistics providers and leading art market professionals.
Through close collaboration with our Tax, Private Wealth, IP, TMT & DP, Corporate M&A and Dispute Resolution teams, we provide a seamless, cross-disciplinary service, offering clients comprehensive protection and strategic advice in all legal and tax aspects of art and cultural heritage.
Our services
Collection structuring, management and protection
We advise on the structuring, governance and long-term management of private, corporate and institutional collections, including historical corporate archives, through tailored legal vehicles such as foundations, trusts, third sector entities and corporate structures.
Our services include:
- legal and art-historical due diligence (provenance, authenticity, title, cultural restrictions and exportability);
- sector-specific contracts (acquisition, sale, donation, loan, conservation, storage, freeports and vaults);
- inventorying, cataloguing and collection policies;
- valuations for insurance, accounting and wealth planning purposes;
- regulatory compliance and governance of cultural entities.
We also provide comprehensive art-related tax advice, including income and capital gains tax, inheritance and gift tax, trust planning, corporate art collections and cross-border transactions.
Art transactions and market operations
We assist clients in private sales, acquisitions, donations and long-term loans of artworks, as well as in cultural projects, exhibitions and publications.
We advise galleries, auction houses, art fairs and art-related businesses on day-to-day operations and complex transactions, including M&A and strategic partnerships.
Mobility of artworks and collections
We advise on the international circulation of artworks, including museum and private loans, touring exhibitions and permanent displays.
Our assistance covers:
- transport, logistics and fine art insurance;
- import/export regulations, customs and VAT;
- relationships with public authorities, including export licences, cultural restrictions, pre-emption rights, restitution and repatriation of cultural property.
Wealth planning and generational transfer
We support families, collectors and family offices in the succession planning and long-term preservation of artistic wealth.
Our services include wills, trusts, foundations and multi-generational structures, as well as the definition of family values and governance tools, such as family art charters.
We also assist in the prevention and resolution of art-related family disputes.
Digitalisation and new technologies
We advise on the digitalisation and reproduction of artworks and archives, addressing copyright and EU Digital Single Market issues.
We assist clients in navigating new technologies and digital assets, including digital twins, artificial intelligence, NFTs, DAOs, crypto assets and metaverse projects, ensuring compliance with cultural heritage regulations and public sector guidelines.
Pro-bono and cultural philanthropy
The Firm is actively engaged in pro-bono work for cultural institutions and non-profit organisations and supports charitable initiatives and art auctions in collaboration with international auction houses and galleries.
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