International Q&A guides—art law

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This Overview signposts our International Q&A guides on art law and links to materials across jurisdictions. Art law is a significant strand of Private Client work, touching acquisition, ownership, succession and philanthropy for collections. Cross - border transactions and movements of cultural property engage rules on title, provenance, export controls, taxation, sanctions and anti - money laundering.

Practitioners should understand the interplay between common law principles (nemo dat and bona fide purchase), limitation and restitution claims (including the Spoliation Advisory Panel), and cultural property offences. UK frameworks include export licensing under the Export of Objects of Cultural Interest (Control) Order 2003 and the Waverley criteria; immunity from seizure for loans under the Tribunals, Courts and Enforcement Act 2007; the Artist’s Resale Right Regulations 2006; copyright and moral rights under the Copyright, Designs and Patents Act 1988; the Money Laundering Regulations 2017 for art market participants supervised by HMRC; and sanctions administered by OFSI. Taxation issues span VAT, customs, CGT and IHT, including Acceptance in Lieu and the Cultural Gifts Scheme.

The International Q&A guides compare local requirements on due diligence, import and export restrictions, sanctions,...

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