Photography can be considered a work of art, under certain specific conditions. This statement is primarily related to a tax perspective, especially in France, where particular provisions are in place for works of art, including photography.
A. What is a work of art for photography?
In France, a photograph can be considered a work of art if it meets these three conditions:
- It is printed by the artist themselves or under their control.
- It is signed and numbered by the artist.
- It is printed in a limited number of thirty copies, all formats and supports combined.
These conditions allow the work to benefit from the reduced VAT rate applicable to works of art, which can have a significant impact on the selling price of the work.
B. How to interpret the notion of "limited to thirty copies, all formats and supports combined"?
This expression is sometimes a source of confusion. To clarify, here are some scenarios:
1°) You want to print a series of up to 30 copies on paper and another up to 30 copies on canvas.
The answer is clear: the law stipulates that numbering is done "all formats and supports combined". Thus, you cannot benefit from the reduced rate for more than 30 prints in total.
2°) You want to print a special series, say in black and white, up to 30 copies, and another in color up to 30 copies.
Again, the answer is the same: numbering is done "all formats and supports combined", which includes color variations. Thus, you cannot benefit from the reduced rate for more than 30 prints in total.
3°) You want to print a series in 20x30 cm up to 30 copies, and another in 40x60 cm up to 30 copies.
The situation is similar: numbering is done "all formats and supports combined". Therefore, you cannot benefit from the reduced rate for more than 30 prints in total, regardless of the format.
C. What is important to remember
The notion of a work of art for photography mainly depends on the tax approach. This has nothing to do with its artistic or aesthetic value, which is a matter of perception and personal appreciation.
Numbering is important to determine if a photograph is a work of art in the tax sense of the term. However, numbering a photograph does not automatically transform it into a work of art.
Conclusion
In summary, a photograph can be a work of art if it is signed and numbered by the artist and printed in a limited number of copies. However, this definition is primarily used for tax purposes and has little to do with the artistic or aesthetic value of the photograph.
