Loi du 4 mars 1982
This legislation establishes a National Cultural Fund aimed at promoting heritage preservation through philanthropic contributions. It outlines the tax benefits for donors of cultural artefacts, books, and historical items of significant value. The Fund operates under the authority of the Minister of Cultural Affairs and is managed by a committee overseeing the acceptance and allocation of donations. Furthermore, the law introduces provisions for the remission of registration, inheritance, and succession taxes for individuals donating culturally significant assets to the Fund or approved third parties. The value of donated items is