Art | Cultural Property | Exhibition

Import, export, temporary import, cultural goods transfer law, auction, art fair, trade fair

Your goals


Works of art, exhibits and cultural goods require special attention in the cross-border movement of goods and persons. Memorabilia from holidays, gifts, collections, moves, exhibitions and/or sales may have to comply with international and national legal and customs regulations. Don't be surprised by the customs administration! We advise you on the planning, implementation, import and export, storage and clarification of VAT and customs implications. We can draw on internal experts in the fields of contract law, transport law, transport insurance law, commercial law, crypto- and blockchain law, copyright law, design law, compliance, inheritance law as well as on external logistics and tax experts at home and abroad. With our team we have over 100 years of practical experience in the field of indirect taxation, proven by consultants and authorities.

Let us clarify questions concerning the delimitation of art at an early stage:

"If a film is successful, it is business. If it does not succeed, it is art. (Carlo Ponti)

"I can't help it if my paintings cannot be sold. But the time will come when people will realize that they are worth more than the money for the paint." (Vincent Van Gogh) 

Our services

Advice related to:

  • Import, transit and export of cultural goods, musical instruments and antiques
  • Return of cultural property
  • Contemporary works of art, photography
  • Digital art, cryptoart
  • Clarifications in accordance with the Cultural Property Transfer Act
  • Storage procedure
  • Planning for transport of works of art
  • VAT and customs clarifications
  • Representations (direct, indirect, fiscal)
  • Finishing processes (outward and inward processing)
  • Court proceedings
  • Voluntary reporting, criminal proceedings

VAT meets Art

Our annual "VAT meets" Art event rounds off our consulting services. Ask about the next event at or send an e-mail to monika.molnar[at] with your request.

Useful information and practical explanations can be found here:

2018: Das Lehr- und Praxisbuch zur Schweizer Mehrwertsteuer,

2017: Legal meets Art

2016: Nachlese Legal meets Art 

2014: Repetitorium zum Zollgesetz

2013: Article: Authorship (ext)ended: artist, artwork, public and the curator and

2013: Article: Public Art: Consequences of a gesture? 

MME Integrated Approach

We strive to provide our customers with an integrated solution in line with international developments. International developments demand that the Board of Directors regulate tax issues "top down" (corporate governance). By integrating corporate law and compliance specialists in our MME Tax Team, we ensure that the tax law perspective corresponds to the corporate law perspective and that your company is aware of the compliance regulations in the tax and general legal area.

The Art, Cultural Property and Exhibition team is led by Dr. Mónika Molnár LLM. Taxation. 

Your team


In need of legal, tax or compliance advice? We look forward to contacting you.