Fixed Tax


The SNA obtained that the sales of works of art and collection realized by nonresidents, even through a French antique dealer are not subjected to the fixed tax.
So, the article 68 of the rectified finance law for 2005 fitted out the fixed tax on precious metals, jewels and works of art, collection or antique

Read the official Bulletin of the taxes / 8 M-2-06 / N°13 of August 4th, 2006