To a museum or a person

A valuation for donation is based on the amount which would have been obtained by the seller or paid by the buyer for an object when it had been sold under the most suitable circumstances after proper preparation. This value may thus vary on circumstances.

N.B. Donation to a museological institition may lead to tax benefit, other than a donation to persons, for example a family member or a friend, if the object in question represents a certain high value.