All my photos are available for sale as art prints, therefore numbered, signed by myself and accompanied by a certificate of authenticity. I propose to send this photo framed for an additional 20€
An art print is precisely defined in the law, in article 98A of the General Tax Code (CGI):
“Photographs taken by the artist, printed by him or under his control, signed and numbered within the limit of thirty copies, all formats and media combined. This is what differentiates an art print from a reproduction. The buyer has the guarantee that the author has himself checked the quality of the print: the paper used, the accuracy of the colors and the rendering to correspond exactly to his vision of the work. A certificate of authenticity, specifying the name of the work, the size of the print, the support and the number of the print among the 30 authorized is provided with the print. The law provides tax benefits that encourage businesses to support artistic creation through the purchase of works by living artists. This is deductible from corporation tax (see article 238 bis of the CGI). To benefit from the deduction provided, the company must display the property acquired for a period of 5 years, in a place accessible to the public or to employees, with the exception of their offices.