Displaying items by tag: acceptance in lieu

Edgar Degas’ (1834-1917) La Masseuse (The Masseuse), which was once owned by the German-born British painter Lucien Freud (1922-2011), has been given to the Walker Art Gallery as part of the British government’s Acceptance in Lieu (AiL) of law. The AiL is a provision under which inheritance tax debts can be written off in exchange for the acquisition of objects of national importance.

The Degas sculpture was one of three works by Degas bequeathed to England following Freud’s death. The Walker Art Gallery, which is located in Liverpool and houses one of the largest art collections in England outside of London, was granted the sculpture after a competitive process with other UK museums and galleries. La Masseuse, Degas’ only two-figure sculpture, will join the artist’s painting Woman Ironing at the Walker.

Xanthe Brooke, Curator of European Art at the Walker Art Gallery, said, ‘We’re very grateful to Arts Council England for allocating the sculpture to the Walker Art Gallery, where it will be appreciated by an enthusiastic and diverse audience.”

The late German-born British painter, Lucian Freud (1922-2011), specified in his will that his private art collection was to be donated to British museums rather than burdening his family with an inheritance tax after his death. The bequest is part of a British law that allows “acceptance in lieu” of taxes for authors, artists, and collectors.

Considered one of Britain’s greatest painters best known for his portraits and figurative works, Freud owned a number of important masterpieces including Jean-Baptiste Camille Corot’s (1796-1875) Femme á la Manche Jaune (The Italian Woman or Woman with Yellow Sleeve) and three bronze sculptures by Edgar Degas (1834-1917). It has been determined that the Corot painting, which has not been on public view in over 60 years, will go to the National Gallery in London and the Degas sculptures, Horse Galloping on Right Foot, La Masseuse, and Portrait of a Woman Head Resting on One Hand, will go to Somerset House’s Courtauld Gallery.

The donation is a thank you of sorts from Freud to Britain. The grandson of Sigmund Freud, Lucian escaped Hitler’s wrath when he came to England as a child. He became a British citizen in 1939.