Abstract In this chapter, Oddný Helgadóttir investigates the formation of global wealth chains around high-value art. Helgadóttir explores how asset strategies for high-value art have led to tax-avoidance schemes based on modular and relational wealth chains. She describes how the use of art freeports, to store wealth as physical art, has boomed and been regularized as modular wealth chains, with clients selecting from off-the-shelf options for art storage and tax planning. Elites are also involved in more relatio…