Many love it, most have it at home, and some even collect it: 𝐀𝐑𝐓!
Just as like the taste in art can be very various, so was also the definition of art dealers, speculators, and art collectors, which made a clean dissociation more difficult. However, this dissociation is very important for the taxation of the sale of art. With this in mind, it is very welcome, that the “𝐂𝐨𝐫𝐭𝐞 𝐝𝐢 𝐂𝐚𝐬𝐬𝐚𝐳𝐢𝐨𝐧𝐞” put up several definitions for the dissociation. In the judgement of March 2023, the court distinguishes between these groups, by objective and subjective characteristics.

The 𝐦𝐨𝐬𝐭 𝐢𝐦𝐩𝐨𝐫𝐭𝐚𝐧𝐭 𝐜𝐡𝐚𝐫𝐚𝐜𝐭𝐞𝐫𝐢𝐬𝐭𝐢𝐜𝐬 are:
–         original reason for purchase
–         frequency and number of buying and selling
–         holding period
–         devices for the simplification of selling
–         reasons of selling

The court defines the seller as an art dealer, if the holding period of different pieces of art is regular short. Also, the number of buys and sells is a characteristic. Another important fact for the dissociation is, if someone uses gadgets to apply the objects, as like an art catalogue. In a nutshell, the art dealer wants to make a profit out of the sales.

The 𝐚𝐫𝐭 𝐜𝐨𝐥𝐥𝐞𝐜𝐭𝐨𝐫 does not sell work of art to gather a profit. The buying and selling of pieces is carried out for cultural purpose generally. But also, the economic reasonable sell doesn’t cause a classification in a commercial way directly, if the characteristics of the court are kept. Especially the number of sells per year has to be moderate and the seller mustn’t use devices to simplify the sale.

Art collectors have to keep in mind the above- mentioned characteristics, to avoid a classification as art dealer, if they sell pieces from time to time.