Book III: Financing and taxation

Compliance with the conditions for the creation of video games set out in 3° and 4° of 1 of III of article 220 terdecies of the French General Tax Code is verified using a points scale. This scale is made up of an “Authors and creative collaborators” group, a “Contribution to the development of creation” group and, for video games specifically intended for an adult audience and marketed as such,…

For the “Authors and creative collaborators” group, the points, totalling 20, are allocated as follows: 1° Creative director or director: 3 points; 2° Person responsible for designing the mechanics of the video game: 3 points; 3° Scriptwriter: 2 points; 4° Art director: 2 points; 5° Music composer or creator of the sound environment: 1 point; 6° Members of the creative team, including concept and environmental artists, computer graphics artists, level…

1° For the purposes of 1° to 5° of article D. 331-23, points are only awarded if the following conditions are met for the video game in question: a) The authors and creative collaborators are either French nationals or nationals of a Member State of the European Union or another State party to the Agreement on the European Economic Area that has signed a tax treaty with France containing an…