Chapter I: Tax credits

The tax credit for expenditure on the production of cinematographic or audiovisual works is governed by articles 220 F and 220 sexies of the General Tax Code.

The tax credit for expenditure on the creation of video games is governed by Articles 220 X and 220 terdecies of the General Tax Code.

The tax credit for expenditure on executive production in France of foreign cinematographic and audiovisual works is governed by Articles 220 Z bis and 220 quaterdecies of the French General Tax Code.

Each year, before 30 September, the Centre national du cinéma et de l’image animée submits to Parliament and the Government a report evaluating the tax credits mentioned in articles L. 331-1, L. 331-3 and L. 331-4 with regard to the objectives they pursue, particularly in terms of their impact on the attractiveness of French territory and the direct and indirect economic spin-offs they generate. In the event of an increase…