There’s an entire industry built around moving very expensive art so that you don’t have to pay any taxes on it. Switzerland and Monaco (and I’m sure others) have “free ports” where expensive art that is bought as an investment can be stored tax free. It’s kind of like storing the painting at the international departures gate in perpetuity.

Since it would be a pity to spend so much on a painting you never get to see there are companies that will create a replica of your beautiful tax liability so that you can enjoy your multi-million dollar investment. Rumor has it these replicas are so good they occasionally get “mistaken” for the real thing and the worthless art ends up in storage while the expensive art ends up hanging in the wealthy collector’s living room tax-free. Oops. Classic mixup.