The collection passes to the heirs — not to the auctioneer’s hammer.

• The value of the collection is such that inheritance tax may require selling part of the works — and that means the collection breaks apart.
• There are several heirs, and an indivisible collection turns into a source of dispute rather than a shared legacy.
• You wish to settle the fate of the collection yourself, in your lifetime, rather than leave it to a court and a tax authority of a foreign country.

What the House does

A collection is at once a cultural treasure, a taxable asset and the subject of an inheritance dispute. The House builds the transfer so that all three dimensions are settled in advance: the collection is not broken up to pay tax, it passes by your rules, and it does not become a cause of discord.

• A map of the collection: where the works are, in which jurisdictions, and what exposure to inheritance tax arises.
• A structure of ownership for the collection — a foundation or another entity that holds the collection as a whole.
• A transfer during your lifetime by the order you choose, rather than through a posthumous division.
• Rules of access, exhibition and the possible sale of individual works, set down in advance.
• Alignment with the family’s overall succession plan, so the collection does not contradict the rest of the capital.

What you get: a map of the collection with exposure to inheritance tax in each jurisdiction · a foundation or another entity holding the collection as a whole · a deed of transfer during your lifetime by the order you set · a protocol of access, exhibition and the sale of individual works

Why this way and not another

• An art adviser knows the market and provenance but does not build the tax and succession structure for the collection.
• A will divides the collection posthumously — and the heirs face a tax bill they can settle only by selling works.
• The family’s overall succession plan often does not account for the collection at all as a separate, hard-to-divide and heavily taxed asset.

What worries you — and the House’s answer

• “The heirs will have to sell half the collection to pay tax.” — The structure and the lifetime transfer are built so that tax does not require a fire sale of the collection.
• “The children will quarrel over who gets what.” — The order and the rules of division are set down in advance, with you present, not contested afterwards.
• “After me, a foreign court will decide.” — The transfer is settled in your lifetime by your rules, not left to a posthumous process.

Where this leads

The collection passes as a single whole, by the order you set. Inheritance tax does not force a sale, the heirs have nothing to divide blindly and nothing to quarrel over. The collection you built remains the family’s legacy — not lots at the next auction.