Resale right

The “resale right” (droit de suite) is the right for the author of visual arts and manuscripts to receive a share on the sale price of the originals of his works for the sales following the first one. By the Law 1st March 2002, no. 39 entitled “Disposizioni per l’adempimento di obblighi derivanti dall’appartenenza dell’Italia alla Comunità Europea-Legge comunitaria 2001”, the Government was empowered to issue the decree of implementation of the Directive 2001/84/CE on the “resale right”.

This happened thanks to the Legislative Decree no. 118 of the 13th February 2006 entitled “Attuazione della direttiva 2001/84/CE, relativa al diritto dell'autore di un'opera d'arte sulle successive vendite dell'originale” published in the Italian Official Gazette, General Series no. 71 of the 25th March 2006 and in force since 9th April 2006.

The fee is charged to the seller and it is due for all the sales following to the first one to which a professional of the art market participates as a seller, buyer or broker. Transactions of art galleries, auction houses or art dealers will be subject to it, while the direct sales among private citizens will be excluded. The amount of the fee will be calculated as a percentage, identified by brackets, of the revenues of each sale.

According to the law, a work of art is original creations by an author, such as paintings, collages, drawings, incisions, prints, lithographs, sculptures, tapestries, ceramics, glassware, photos and samples considered as art works and original, manuscripts included.

SIAE is empowered to levy the resale right on behalf of all artists, even if they are not members.

SIAE already receives the rights of its members from the sister societies of authors in countries where the resale right has been introduced.

Login to the Online portal for the declaration of the resale right

Resale right for artists

Resale right for art market professionals

Calculation of the compensation

Notice: the law nr. 34 dated February 25th 2008 (Ordinary Supplement of the Gazzetta Ufficiale (Official Gazette) nr.56 dated March 6th 2008, in the article 11 modifies art.150 of the law on the author’s right (nr.633/41), by providing a different procedure for the calculation of the author’s right fee. The new regulations can be applied tothe sales carried out from March 21st 2008 on. 


Rule for the compensation calculation

from April 9th 2006 to March 21st 2008 on
since March 21st 2008
  1. 4% on the sale price amount ranging between euros € 3.000,00 and € 50.000,00
  2. 3% on the sale price amount ranging between euros € 50.000,01 and € 200.000,00
  3. 1% on the sale price amount ranging between € 200.000,01 and € 350.000,00
  4. 0.5% on the sale price amount ranging between € 350.000,01 and € 500.000,00
  5. 0.25% on the sale price amount ranging between overcoming euros € 500.000,01
  1. 4% on the sale price amount ranging between € 3.000,00 and € 50.000,00
  2. 3% on the sale price amount ranging between € 50.000,01 and € 200.000,00
  3. 1% on the sale price amount ranging between € 200.000,01 and € 350.000,00
  4. 0.5% on the sale price amount ranging between € 350.000,01 and € 500.000,00
  5. 0.25% on the sale price amount ranging between overcoming € 500.000,01

Price
(taxable income to calculate the Resale Right)

List of of the Sale declarations

It includes the names of the authors, the works sold, and the fees paid to SIAE, for the resale right, from which SIAE commissions and withholding taxes must be deducted (*).

It is possible to view the whole list without predefining any search criteria.


Author Title Sale date Prot. n° Amount
sale
Paid DDS amount(*)