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I. What Is an Artist’s Estate?

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Before turning to the question of how the estate of an artist should be administered, it is important to understand what an artist’s estate is. Naturally, it comprises the artworks bequeathed. But does it also include drafts, notes, or perhaps even a can of paint left in the studio? And what about copyrights or inconvenient matters such as inheritance tax? Are they also part of an artist’s estate? And is a foundation established by an artist and furnished with his or her artistic legacy also part of the artist’s estate in the narrower sense of the word? To answer these questions, it makes sense to take a look at the wording of the law2 and to consider how the legal and the commonly understood sense of the term differ.

The Artist's Estate

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