Topic

02

Digital artworks: how should companies treat them for tax purposes?

17 July 2025 Publications

Written by Adrien Soumagne

Published by Revue de droit fiscal

The ownership of digital artworks by companies subject to corporate income tax follows the general principles applicable to artworks in traditional formats, subject to a few specific features arising from their digital nature. This study addresses various aspects of the ownership of these works, from their acquisition to their disposal, and examines the eligibility of digital art for corporate sponsorship.