Reviewed as of 28 September 2026.
A poorly documented collection becomes a burden for whoever inherits it. Planning the succession does not mean deciding today where each work will go, but leaving behind information, powers and priorities that others can understand.
Inventory
Bring together identification, location, ownership, provenance, value, condition, insurance, rights and documentation. Keep public data separate from confidential information.
Ownership and rights
Inheriting the physical object of a work by someone else does not mean inheriting the artist's copyright. If the deceased was the author and held rights, those rights may form part of the estate under the law. Always distinguish between the physical object, rights, files and contracts.
Wishes and powers
A personal preference does not on its own create a legal obligation. If you want to impose conditions or confer powers, set them out properly in a will, bequest, contract, articles of association or other instrument, with advice.
Possible decisions
- distribution among heirs;
- keeping it together under shared ownership;
- gradual sale;
- donation or bequest;
- deposit or loan;
- setting up an archive or an entity;
- destruction or withdrawal of private material, where the law allows it.
Do not mix decisions about the estate with statements about authenticity or value unless there is independent authority for them.
People and conflicts of interest
Identify who may inventory, conserve, sell, authenticate, license and communicate. Avoid concentrating incompatible roles without oversight, such as authenticating works and benefiting directly from their sale.
Digital assets
Include domains, repositories, accounts, files, wallets, software, keys, licences and backups. Do not store sensitive credentials in the shared inventory; leave a secure access system instead.
Taxation
The consequences depend on the jurisdiction, family relationship, value, form of transfer and the circumstances of the deceased and the heirs. Commission a valuation and take advice before settling divisions or forced sales.
Continuity file
Leave:
- an updated inventory;
- the will and company documents;
- a list of advisers and contacts;
- the location of originals and copies;
- instructions on loans and insurance;
- contracts and rights;
- a review schedule;
- criteria that are wishes, clearly separated from obligations.
On the open conversation
Civil and tax aspects of succession call for advice that depends on the autonomous community, the estate and the family structure. This guide only covers preparing the documentation and the decisions.
If you spot an error, a broken link or a relevant change, write to me.