Following a dispute with the fiscal authorities about taxable income and tax-deductible expenses, I started playing with the tax inspectors. What expenses are deductible, what income is taxable, and what income is free of tax? It’s a tricky field, however, there’s one thing that’s clearly free of tax, and that is money found in the street. If finding things in the street is your work, related expenses are deductible. For the past ten years picking up money was one of my works, Steuerfreie Einkünfte. I made annual inventories of the found money in book form with photographs of all the coins and notes I found. A complete ten volumes report is now available in an edition of ten copies. The price of the edition is determined by the total of the found money (tax-free income of 141.51 €) plus the cost for printing the reports (tax-deductible expenses of 83.72 € per copy). A signed and numbered certificate states the value of the work.
2021
digital print, colour
10 volumes, 14.8 x 10.5 cm each, total of 844 pages
softcover, sewn
with a certificate of value, numbered and signed
in a slipcase
limited edition of 10 copies
225.23 €
