Over the last decade, the contemporary art market has increasingly been seen as a store of value that is able to maintain the purchasing power of one’s investments, especially in a period of low economic growth. It is no coincidence that in addition to foundations, which for years have been purchasing works of art and creating precious collections in order to document their own local history and to create an artistic heritage of inestimable value, banks too have been keen to enter this field in an attempt to offer their customers an advisory service in the acquisition and sale of works of art. Art banking grew out of financial institutions’ need to differentiate the services offered to clients, particularly in the private segment as compared to the retail one. Identifying art as a financial asset has led to the establishment of the art stock exchange.