JournalJournal
Market & auctionsMercado e leilões
How auctions work, what records mean, and how to read the art market.
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What the APAA code of ethics forbids an art advisor to do
What the APAA code of ethics bars advisors from doing — inventory, consignment, dealer roles, and being paid by more than one party. Perfeito Studio.
2026-09-07 -
Gallery or the artist's studio: what actually changes when you buy
What changes in price, documentation, and the relationship when you buy through a gallery versus directly from an artist's studio — and what to check either way.
2026-09-05 -
What is an art fund, and how does it work?
What is an art fund? How these vehicles are structured, priced, and regulated, with real examples from Deloitte research to SEC-registered shares.
2026-09-02 -
What is the real risk of buying work by an emerging artist?
What is the real risk of buying work by an emerging artist? Price discovery, liquidity, and documentation, explained by Perfeito Studio.
2026-09-02 -
What tax do you pay when you sell art in Brazil?
Selling art in Brazil triggers capital gains tax of 15-22.5% on the profit, with a R$35,000 monthly exemption for paintings. How it works.
2026-09-01 -
How the charitable deduction for donated art works in the United States
How the US art donation tax deduction works: AGI limits, qualified appraisals, Form 8283, and the related-use rule behind fair market value.
2026-09-01 -
Can you swap one artwork for another and defer tax? The US 1031 rule after 2017
Section 1031 like-kind exchanges no longer apply to art in the US — the 2017 tax law restricted them to real property. How the rule changed, and why.
2026-09-01 -
What tax do you pay when you sell art in the United States?
Selling art in the US triggers capital gains tax up to 28% on the profit, plus a possible 3.8% NIIT surtax. How it works.
2026-09-01 -
Is inherited art taxed? How the rules differ by country
Inheritance tax on art depends on the country: Brazil taxes the heir by state law, the US and UK tax the estate, Australia taxes neither. Rules compared.
2026-08-31 -
How is an artwork valued for an estate or probate?
How estate appraisal works for a painting: IRS fair market value, USPAP appraisers, the $50,000 review threshold, and the documentation it depends on.
2026-08-31 -
How much of their wealth do collectors actually hold in art?
HNWIs allocated an average of 20% of their wealth to art in 2025, up from 15% in 2024, per the Art Basel & UBS Survey of Global Collecting.
2026-08-30 -
Is art a store of value? An honest comparison with cash and gold
Is art a store of value? A sourced, honest comparison with cash and gold covering market size, inflation, and liquidity. Perfeito Studio.
2026-08-30 -
Does buying art reduce your taxes? What the rules actually allow, jurisdiction by jurisdiction
Buying art isn't a tax deduction in the US, UK, Brazil, or Germany — only donating already-owned art can be, under strict rules. Perfeito Studio.
2026-08-29 -
What does an art advisor do?
What an art advisor actually does, how they are typically paid, and when buying directly from the artist covers the same ground. Perfeito Studio.
2026-08-24 -
Is buying NFT art worth it?
Art NFT trading volume fell about 93% from its 2021 peak. What tokenized ownership actually gives you, and how it differs from a physical original.
2026-08-16 -
How art auctions work
From catalog to hammer price: how art auctions actually run, what a buyer's premium costs, and what happens when a lot doesn't sell.
2026-07-30 -
How to find emerging artists before they are represented
Six signals in the work, four in the practice, and the false signals to ignore: a sober guide to collecting before a gallery sets the price.
2026-07-26
