Are you an entrepreneur (sole proprietor, foundation, VoF, Ltd. or plc), than this is the most attractive option for you. You select an art piece and in consultation with you, the terms are agreed on for the period you would lease the work. You receive a lease invoice during the agreed amount of years. In this period, the purchase price of the art piece will be amortized to a ‘residual value’ of for example € 100. The residual value and the interest will be charged at the end of the lease period. After fulfilling the final payment, the art piece is your property. In this manner, a lot of art collection are built up in a fiscal friendly way. Gallery238 has a lot of experience in building up art collection in the way explained above.