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- Gustave Courbet (1819-1877)
The Desperate Man, 1843-1845
Oil on canvas - 45 x 54 cm
France, belonging to Qatar Museums Authority
Photo: Wikipedia (public domain) - See the image in its page
Many officials of the Rassemblement National, among whom one of the leading figures, Jordan Bardella, publicly expressed on Twitter their indignation over the sale of Gustave Courbet’s The Desperate Man (ill. 1) to Qatar.
If this affair raises many questions and can legitimately worry lovers of heritage (see the news item of 14/10/25), this position is at the very least curious. For only a few weeks ago, the deputies of this party voted, together with the Socialists, the Modem and the Liot group, for an amendment proposing the introduction of a wealth tax on works of art.
Yet the Courbet affair clearly demonstrates the folly of such an idea. For paintings priced at tens of millions are still numerous in private hands in our country, not least among the descendants of artists who still own works. Let us therefore take this painting as an example for our demonstration.
Had its owner been taxed at a rate of 1% per year of its value, solely for holding it, she would have had to pay 500 000 € each year, just to be able to hang this painting on her wall. Who can think that a private individual, regardless of their fortune, would be willing to pay 500 000 € or even 100 000 € each year if the painting were “only” worth 10 million?
What would happen if this tax were implemented. Obviously, most of these works would be sold, as their owners would be unable or unwilling to pay the bill.. And they would not be sold in France, since buyers would be taxed in the same way: they would leave to join other countries where collectors and money are not lacking, such as the United States, China or the Middle East.
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- 1. Gustave Caillebotte (1848–1894)
Boating Party, known as Boater in a Top Hat, c. 1877–1878
Oil on canvas – 90 × 117 cm
Paris, Musée d’Orsay
Photo: Wikimedia (public domain) - See the image in its page
Of course, there are possibilities for the French state to retain paintings of this nature in France. This was seen, for example, with Gustave Caillebotte’s Boater (ill. 2), whose price (43 million) was close to that of The Desperate Man (see the news item of 29/1/23). But who can think that, faced with a massive outflow of these works, the State would have the slightest possibility of acquiring them all? One of the many catastrophic consequences of introducing this tax would therefore be to make the most important works of art leave France, without being able to retain them for our museums.
Yet when these works are sold gradually, there are always possible solutions. Provided, of course, that the State shows determination, which was not the case for The Desperate Man. Furthermore, many works enter the public heritage thanks to donations, either direct donations from their owners or through sponsorship. Preserved in France, these works can in many cases end up on the walls of one of our museums. Introducing such a tax will inevitably lead to their disappearance from French territory.
“God laughs at the creatures who deplore effects while continuing to cherish their causes.” This statement, attributed to Bossuet [1], applies here to the Rassemblement National: one cannot complain about the departure of a masterpiece when one does everything to ensure that they leave France. Let us hope that its leaders, but also all other political parties, will draw the appropriate lesson.