Tax Reduction for Donations Towards the Purchase of a National Treasure by the State or a Public Body
This scheme concerns a tax reduction linked to a payment towards the acquisition of a national treasure. The operations listed in the catalogue are: donations for cultural property that qualifies as a national treasure: property belonging to public collections and to the collections of museums with the “Musée de France” label; property classified under the rules on historic monuments and archives; other property of major interest for the national heritage from the point of view of history, art or archaeology. To prepare: check that the property meets the definition of a national treasure and that the administrative authority has refused an export certificate. The detailed conditions must be checked in the official source before any application or declaration.
Tax reduction for donations towards the purchase of a national treasure by the State or any public body aims to support companies and public- and private-law legal entities making payments towards the purchase of national treasures. In practice it covers a tax reduction linked to a payment towards the acquisition of a national treasure. The key point is to check the beneficiary’s profile, the geographic scope (national aid) and the conditions in force before including the advantage in the company’s budget.
Funded by Ministère de la Culture
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Who can apply
Beneficiaries listed in the catalogue: companies subject to corporation tax on their actual profits, whatever their purpose; public- and private-law legal entities. Companies not subject to corporation tax are excluded.
Eligibility conditions
Conditions listed in the catalogue: the national treasures must have been refused an export certificate by the administrative authority.
What the scheme covers
Operations and exclusions indicated in the catalogue: Donations for cultural property that qualifies as a national treasure: property belonging to public collections and to the collections of museums with the “Musée de France” label; property classified under the rules on historic monuments and archives; other property of major interest for the national heritage from the point of view of history, art or archaeology.
Amount and funding terms
Amount and terms indicated in the catalogue: a tax reduction equal to 90% of the payments made.
How to apply
1. Check that the company and the operation fall within the scheme’s tax scope. 2. Check the calculation, caps and combination conditions in the up-to-date tax documentation. 3. Gather the agreements, receipts, evidence of staff made available or documents proving the payment. 4. Have the treatment applicable to the financial year concerned validated and keep the documents in case of an audit.
Timeline
The applicable timetable must be confirmed in the official source. Check the period of costs taken into account, the deadline and any transitional rules.
Key facts
- Funder
- Ministère de la Culture
- Type of funding
- Tax exemption
- Status
- Ongoing
- Funding rate
- 90%
- Automatically extracted — check the official source
- Geographic scope
- All of France
Frequently asked questions
What is the “Tax reduction for donations towards the purchase of a national treasure by the State or any public body” for?
A tax reduction linked to a payment towards the acquisition of a national treasure.
What advantage is provided?
Amount and terms indicated in the catalogue: a tax reduction equal to 90% of the payments made.
Who can benefit?
Beneficiaries listed in the catalogue: companies subject to corporation tax on their actual profits, whatever their purpose; public- and private-law legal entities. Companies not subject to corporation tax are excluded.
Which supporting documents should I prepare?
Check that the property meets the definition of a national treasure and that the administrative authority has refused an export certificate. Consult the official list of documents to enclose.
Official source
No official URL is available in our data for this grant.
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