Arts & Culture
The MLL Arts and Culture Law team advises parties on all legal aspects relating to the art market, international transactions in works of art, cultural property, artists and museums.
- Familiar with the mechanisms of the art market, our team represents auction houses, museums, artists and their estates, collectors, galleries, cultural public institutions and art and antiquities dealers.
- We regularly advise on art transactions, including on matters related to the authentication, appraisal and provenance of works of art and cultural property, the cross-border movement of works of art, copyright, museum contracts and tax. The scope of our practice extends from private collections to national heritage and public collections.
- We also assist high-net worth individuals, estates and charities on all their art-related tax, commercial and intellectual property matters.
- We provide advice on sale and complex purchase agreements for collectors, dealers and art investment funds, involving letters of credit and working capital facilities from banks secured on fine art collections.
- We support artists, collectors and the next generation to manage in an optimal way the art collection and avoid obstacles involving ownership, liability, insurance and intellectual property arising in their relationships with art dealers, galleries and private or public collections.
Die steuerrechtliche Grenzlinie zwischen dem privaten Kunstsammler und dem gewerbsmässigen Kunsthändler im Schweizer Steuerrecht: Dreiteilung, Kasuistik und Ermessenseinschätzung, Zuger Steuer Praxis (2018), p. 23-43
Patronage of Swiss or foreign cultural institutions – Which tax treatment applies?, Art Law Magazine
- Bruno W. Boesch
- Massimo Sterpi
Transparency and Fiduciary Duties in the Art Trade – Trust No One, Kunst & Recht 2015 / Art & Law 2015, Stampfli Verlag, 2015
- Bruno W. Boesch