A favourable
fiscal corner.
Art sits in one of the few asset classes with real tax advantages. We surface these quietly — not as advice, as context.
Every other asset class got its intelligence layer in turn. Art is last — and along the way, policymakers have quietly left it a few favourable corners. We link the primary sources inside the product.
- 01
Reduced VAT on primary sales
9% for direct-from-artist purchases in the Netherlands — versus 21% for resale through dealers. The primary market has a structural edge.
- 02
Box 3 treatment
Art held for personal enjoyment sits outside the wealth-tax base in NL, unlike most financial assets.
- 03
Business depreciation
Works hung in a business setting can be written off against taxable profit under specific thresholds.
- 04
Inheritance planning
Cultural goods can qualify for the 'cultuurgoederen' route — reduced estate tax for works kept in NL.
“Not legal or tax advice. Figures and rules change — we link primary sources inside the product.”
Appraise — instant, documented, defensible.
Hybrid AI architecture. Gemini 2.5 Pro reads the photograph; Claude Sonnet 4.6 writes the narrative. Ranges, not single numbers.
Register — every hand that held it, recorded.
An append-only ownership log on Base L2. What the owner claims, what the artist confirms, what the data shows — transparently stacked.
Where we play .
The €3.2B EU mid-segment — €500 to €50,000. Most volume, least data, highest impact of AI valuation.