Staten opkræver desuden en betydelig moms af salg i gallerier: 35% af salgsprisen for afdøde kunstneres værker - satsen for afgifter på luksusgenstande - og 14% for nulevende kunstneres værker, betalt af køberen.
The State also levies VAT - 35% of the sales price in the case of works by artists who are no longer living (this is the same rate as on luxury goods) and 14% in the case of living artists, to be paid by the purchaser.