Chapter II: Equity financing of cinematographic or audiovisual works

The tax reduction granted for cash subscriptions to the capital of companies mentioned in article 238 bis HE of the French General Tax Code is governed by article 199 unvicies of the same code.

The provisions applicable to sociétés de financement des œuvres cinématographiques ou audiovisuelles are set out in articles 238 bis HE to 238 bis HM of the French General Tax Code.