Declaring the resale right on artwork resales

Galleries and art dealers

What is the resale right?

The resale right entitles artists and their heirs to receive a percentage of the price each time one of their works is resold, when an art market professional is involved in the transaction.

SACEM Luxembourg, mandated by ADAGP, manages the declaration and collection of the resale right in Luxembourg.

Which works are covered?

Original works of graphic or plastic art created by the artist personally: pictures, collages, paintings, drawings, engravings, prints, lithographs, sculptures, tapestries, ceramics, glassware and photographs.

Copies made in limited numbers by the artist or under the artist’s authority are also considered originals. They are normally numbered, signed or otherwise duly authorised by the artist.

The right applies for the full term of copyright protection, i.e. until 70 years after the artist’s death.

Who pays the resale right?

The resale right is payable by the seller. If the seller is not an art market professional, the professional acting as buyer or intermediary is solely liable for payment.

From what price, and at what rate?

The resale right applies from a sale price of €3,000 excluding VAT. It is calculated in bands of the sale price excluding VAT:

• 4% up to €50,000
• 3% from €50,000.01 to €200,000
• 1% from €200,000.01 to €350,000
• 0.5% from €350,000.01 to €500,000
• 0.25% above €500,000

The total amount of the resale right may not exceed €12,500 per resale.

Example: for a work resold for €100,000 excluding VAT, the resale right is €3,500 (4% of €50,000 + 3% of €50,000).

How do you declare your sales?

From 1 October 2026: send a first declaration covering sales made between 1 July and 30 September 2026.

No sales? Send a “nil” declaration to close the period.

After that: choose to declare quarterly or annually.

For each sale, give the date of sale or the lot number (auction sale), the author (surname, first name and/or pseudonym, dates), the transaction price excluding VAT, the resale right amount and a comment (title, date, technique, description).

Send the completed form to [email protected]. The form is in French.

What happens after you declare?

SACEM Luxembourg and ADAGP check the works and artists concerned and, where applicable, calculate the royalties due. All information you provide is treated in strict confidence.

For three years after a resale, artists, their heirs and the organisations representing them may require any art market professional to provide the information needed to calculate the amounts due.

Want to know whether an artist is represented by ADAGP?

Find out in the artists directory available at this link.

Legal framework

• Article 30 of the amended Law of 18 April 2001 on copyright, neighbouring rights and databases
• Grand-Ducal Regulation of 25 August 2006 on the resale right (Legilux, in French)
• Directive 2001/84/EC of 27 September 2001