{"id":12683,"date":"2026-10-15T19:20:55","date_gmt":"2026-10-15T17:20:55","guid":{"rendered":"https:\/\/www.alainchoisnet.fr\/?p=12683"},"modified":"2026-10-16T14:25:22","modified_gmt":"2026-10-16T12:25:22","slug":"achat-oeuvre-art-entreprise-defiscalisation","status":"publish","type":"post","link":"https:\/\/www.alainchoisnet.fr\/en\/achat-oeuvre-art-entreprise-defiscalisation\/","title":{"rendered":"Acheter une sculpture en entreprise : avantages fiscaux"},"content":{"rendered":"<div class=\"video-typographique bandeau-regards\">\n  <div class=\"texte-centre\">\n    <div class=\"ligne-script\">Insights<\/div>\n\n    <h1 class=\"ligne-capitales\">\nSCULPTURE EN ENTREPRISE\n      <span class=\"ligne-sous\">AVANTAGES FISCAUX<\/span>\n    <\/h1>\n  <\/div>\n<\/div>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Installer une sculpture dans son entreprise, c\u2019est faire entrer l\u2019art dans un lieu de travail. Dans un hall d\u2019accueil, une salle de r\u00e9union ou un espace partag\u00e9, une \u0153uvre attire le regard, suscite la curiosit\u00e9 et contribue \u00e0 donner une identit\u00e9 aux lieux.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C\u2019est aussi une mani\u00e8re d\u2019affirmer ses go\u00fbts et de faire un choix qui s\u2019inscrit dans la dur\u00e9e.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mais ce que beaucoup de dirigeants ignorent encore, c\u2019est que l\u2019acquisition d\u2019une \u0153uvre originale d\u2019un artiste vivant peut \u00e9galement leur permettre de b\u00e9n\u00e9ficier d\u2019un avantage fiscal.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour les entreprises qui envisagent une acquisition avant la cl\u00f4ture de leur exercice comptable, cet avantage m\u00e9rite d\u2019\u00eatre connu.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Une \u0153uvre d\u2019art, un investissement durable<\/h2>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\">\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<style>.kb-image12683_30bc38-84 .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<figure class=\"wp-block-kadence-image kb-image12683_30bc38-84 size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"1024\" src=\"https:\/\/www.alainchoisnet.fr\/wp-content\/uploads\/2026\/10\/fiona-sculpture-bronze-hall-entreprise-768x1024.png\" alt=\"Fiona, sculpture en bronze d\u2019Alain Choisnet, mise en situation dans un hall d\u2019entreprise.\" class=\"kb-img wp-image-12694\"\/><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<p class=\"wp-block-paragraph\">Contrairement \u00e0 de nombreuses d\u00e9penses professionnelles, l\u2019achat d\u2019une sculpture permet d\u2019acqu\u00e9rir un bien durable qui reste la propri\u00e9t\u00e9 de l\u2019entreprise.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La sculpture peut accompagner son d\u00e9veloppement, participer \u00e0 l\u2019am\u00e9nagement de ses locaux et \u00eatre appr\u00e9ci\u00e9e quotidiennement par les collaborateurs et les visiteurs.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Elle peut \u00e9galement \u00eatre choisie pour marquer une \u00e9tape importante : l\u2019installation dans de nouveaux bureaux, l\u2019anniversaire d\u2019une soci\u00e9t\u00e9 ou la r\u00e9ussite d\u2019un projet.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c0 cet int\u00e9r\u00eat artistique s\u2019ajoute, sous certaines conditions, un dispositif fiscal sp\u00e9cifique.<\/p>\n<\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Une \u00e9conomie d&rsquo;imp\u00f4t pouvant atteindre 25 %<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019article 238 bis AB du Code g\u00e9n\u00e9ral des imp\u00f4ts permet aux entreprises \u00e9ligibles de d\u00e9duire le prix d\u2019acquisition d\u2019une \u0153uvre originale d\u2019un artiste vivant de leur r\u00e9sultat imposable.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cette d\u00e9duction est r\u00e9partie sur cinq exercices, \u00e0 raison de 20 % par an.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Prenons un exemple concret : une entreprise acquiert une sculpture dont la base de d\u00e9duction fiscale est de 10 000 \u20ac.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th><\/th><th>Montant<\/th><\/tr><tr><td>Base de d\u00e9duction<\/td><td>10 000 \u20ac<\/td><\/tr><tr><td>D\u00e9duction annuelle pendant 5 exercices<\/td><td>2 000 \u20ac<\/td><\/tr><tr><td>\u00c9conomie annuelle d\u2019imp\u00f4t \u00e0 25 %<\/td><td>500 \u20ac<\/td><\/tr><tr><td>\u00c9conomie fiscale totale potentielle<\/td><td>2 500 \u20ac<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Dans cet exemple, l\u2019\u00e9conomie d\u2019imp\u00f4t pourrait atteindre 2 500 \u20ac sur cinq exercices.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Autrement dit, pour une base d\u2019acquisition de 10 000 \u20ac, l\u2019effort financier apr\u00e8s \u00e9conomie d\u2019imp\u00f4t serait de 7 500 \u20ac, sous r\u00e9serve de b\u00e9n\u00e9ficier int\u00e9gralement du dispositif.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La sculpture, elle, reste un bien appartenant \u00e0 l\u2019entreprise.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cette simulation suppose un taux d\u2019imposition de 25 %, des b\u00e9n\u00e9fices imposables suffisants et le respect des conditions fiscales du dispositif.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Pourquoi acqu\u00e9rir une sculpture avant la cl\u00f4ture de votre exercice ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Pour une entreprise qui envisage l\u2019achat d\u2019une \u0153uvre, le calendrier peut avoir son importance.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Une acquisition r\u00e9alis\u00e9e avant la cl\u00f4ture comptable permet de commencer \u00e0 b\u00e9n\u00e9ficier de la d\u00e9duction d\u00e8s l\u2019exercice concern\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">M\u00eame acquise en fin d\u2019exercice, une sculpture peut ouvrir droit \u00e0 une premi\u00e8re d\u00e9duction annuelle compl\u00e8te, sans calcul au prorata du temps de d\u00e9tention.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Il est donc int\u00e9ressant d\u2019anticiper le choix de l\u2019\u0153uvre et sa disponibilit\u00e9 afin de concr\u00e9tiser l\u2019acquisition dans les d\u00e9lais souhait\u00e9s.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Votre entreprise peut-elle en b\u00e9n\u00e9ficier ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le dispositif concerne notamment les soci\u00e9t\u00e9s soumises \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s et certaines entreprises impos\u00e9es dans la cat\u00e9gorie des b\u00e9n\u00e9fices industriels et commerciaux (BIC).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Il ne s\u2019applique pas aux activit\u00e9s relevant des b\u00e9n\u00e9fices non commerciaux (BNC), ni aux entreprises soumises au r\u00e9gime micro.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le montant annuel de la d\u00e9duction est plafonn\u00e9 \u00e0 la somme la plus \u00e9lev\u00e9e entre 20 000 \u20ac et 0,5 % du chiffre d\u2019affaires hors taxes, apr\u00e8s prise en compte des versements de m\u00e9c\u00e9nat concern\u00e9s par ce plafond commun.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Votre expert-comptable pourra d\u00e9terminer si votre entreprise est \u00e9ligible et quelle \u00e9conomie fiscale elle peut r\u00e9ellement envisager.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Quelles conditions pour installer une sculpture dans vos locaux ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Pour b\u00e9n\u00e9ficier de la d\u00e9duction, trois points essentiels sont \u00e0 respecter.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019\u0153uvre doit \u00eatre originale et r\u00e9alis\u00e9e par un artiste vivant au moment de l\u2019achat. Les fontes originales en bronze limit\u00e9es \u00e0 huit exemplaires, sous le contr\u00f4le de l\u2019artiste ou de ses ayants droit, peuvent notamment r\u00e9pondre \u00e0 cette d\u00e9finition.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Elle doit ensuite \u00eatre expos\u00e9e gratuitement dans un espace effectivement accessible au public ou aux salari\u00e9s pendant l\u2019exercice d\u2019acquisition et les quatre suivants. Un hall d\u2019accueil ou un espace commun accessible aux salari\u00e9s peut convenir, contrairement \u00e0 un bureau strictement priv\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Enfin, l\u2019entreprise doit inscrire l\u2019\u0153uvre \u00e0 son actif immobilis\u00e9 et affecter les d\u00e9ductions \u00e0 une r\u00e9serve sp\u00e9ciale. Ces formalit\u00e9s, ainsi que les cons\u00e9quences d\u2019une \u00e9ventuelle revente, doivent \u00eatre examin\u00e9es avec son expert-comptable.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Les sculptures d\u2019Alain Choisnet sont-elles concern\u00e9es ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Les sculptures originales en bronze d\u2019Alain Choisnet, r\u00e9alis\u00e9es en \u00e9ditions limit\u00e9es et num\u00e9rot\u00e9es, r\u00e9pondent aux crit\u00e8res artistiques pr\u00e9vus par ce dispositif fiscal, sous r\u00e9serve de v\u00e9rifier l&rsquo;\u00e9ligibilit\u00e9 de l&rsquo;\u00e9dition concern\u00e9e.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Leur acquisition par une entreprise \u00e9ligible peut ainsi ouvrir droit \u00e0 la d\u00e9duction, \u00e0 condition de respecter les obligations comptables et les modalit\u00e9s d\u2019exposition.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Au-del\u00e0 de cet avantage, choisir une sculpture reste avant tout une d\u00e9cision personnelle. C\u2019est la rencontre avec une \u0153uvre que l\u2019on souhaite int\u00e9grer \u00e0 son environnement et appr\u00e9cier au fil des ann\u00e9es.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Et si vous choisissiez une sculpture pour votre entreprise ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Une sculpture peut transformer l\u2019atmosph\u00e8re d\u2019un lieu, accueillir les visiteurs, accompagner le quotidien des collaborateurs et devenir un \u00e9l\u00e9ment distinctif de l\u2019entreprise.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Lorsqu\u2019un tel projet correspond \u00e0 une v\u00e9ritable envie, l\u2019avantage fiscal peut constituer une raison suppl\u00e9mentaire de le concr\u00e9tiser.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si vous envisagez l\u2019acquisition d\u2019une sculpture pour votre entreprise, vous pouvez d\u00e9couvrir les \u0153uvres disponibles et choisir celle qui correspond \u00e0 vos go\u00fbts et \u00e0 l\u2019environnement dans lequel vous souhaitez l\u2019exposer.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour toute question concernant une \u0153uvre, sa disponibilit\u00e9 ou les modalit\u00e9s d\u2019acquisition, vous pouvez \u00e9galement <a href=\"mailto:sculpture@alainchoisnet.com?subject=Une%20sculpture%20pour%20mon%20entreprise\" target=\"_blank\" rel=\"noreferrer noopener\">contacter directement Alain Choisnet<\/a>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">Sources et r\u00e9f\u00e9rences officielles<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li style=\"font-size:15px\"><a href=\"https:\/\/entreprendre.service-public.gouv.fr\/vosdroits\/F32914\" target=\"_blank\" rel=\"noreferrer noopener\">Service Public Entreprendre \u2014 Achat d\u2019\u0153uvres d\u2019art par une entreprise<\/a><\/li>\n\n\n\n<li style=\"font-size:15px\"><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/1801-PGP.html\/identifiant=BOI-BIC-CHG-70-10-20260415\" target=\"_blank\" rel=\"noreferrer noopener\">BOFiP \u2014 D\u00e9penses d\u2019acquisition d\u2019\u0153uvres originales d\u2019artistes vivants<\/a><\/li>\n\n\n\n<li style=\"font-size:15px\"><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053545567\" target=\"_blank\" rel=\"noreferrer noopener\">Article 238 bis AB du Code g\u00e9n\u00e9ral des imp\u00f4ts<\/a><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Dispositif actuellement pr\u00e9vu pour les acquisitions r\u00e9alis\u00e9es jusqu\u2019au 31 d\u00e9cembre 2028. Les exemples pr\u00e9sent\u00e9s sont indicatifs. L\u2019application du dispositif d\u00e9pend de la situation fiscale de chaque entreprise et doit \u00eatre valid\u00e9e avec son expert-comptable.<\/em><\/p>\n\n\n<style>.kadence-column12683_bc3390-6b > .kt-inside-inner-col,.kadence-column12683_bc3390-6b > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column12683_bc3390-6b > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column12683_bc3390-6b > .kt-inside-inner-col{flex-direction:column;}.kadence-column12683_bc3390-6b > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column12683_bc3390-6b > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column12683_bc3390-6b{position:relative;}@media all and (max-width: 1024px){.kadence-column12683_bc3390-6b > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column12683_bc3390-6b > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column12683_bc3390-6b\"><div class=\"kt-inside-inner-col\">\n<p class=\"has-text-align-center wp-block-paragraph\"><br>\u2192 <a href=\"https:\/\/www.alainchoisnet.fr\/en\/works\/\">Discover the bronze sculptures<\/a><br><br><br><\/p>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Acqu\u00e9rir une sculpture pour votre entreprise peut ouvrir droit \u00e0 une d\u00e9duction fiscale sur cinq exercices. Voici les conditions \u00e0 conna\u00eetre pour pr\u00e9parer votre achat avant la cl\u00f4ture annuelle.<\/p>","protected":false},"author":1,"featured_media":12694,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[48],"tags":[],"class_list":["post-12683","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-choisir-sculpture"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Achat d\u2019\u0153uvre d\u2019art en entreprise : d\u00e9fiscalisation 2026<\/title>\n<meta name=\"description\" content=\"Votre entreprise peut d\u00e9duire l\u2019achat d\u2019une \u0153uvre d\u2019art de son r\u00e9sultat imposable. 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