French Business Law - French Legislation

Article D331-34 of the French Cinema and Moving Image Code

November 8, 2023

The application for final approval must be accompanied by the following supporting documents: 1° An accounting document certified by an auditor indicating the final cost of the video game, the means of financing it and showing precisely the eligible expenditure incurred in France, in another Member State of the European Union, or in another State party to the Agreement on the European Economic Area that has signed a tax treaty…

Article D331-35 of the French Cinema and Moving Image Code

November 8, 2023

The final approval decision is notified to the video game creation company or, in the case of a joint creation, to the video game creation companies. This decision states that, in the light of the information and supporting documents mentioned in Article D. 331-34 the video game in question has fulfilled the conditions laid down in I, II and III of Article 220 terdecies of the General Tax Code and…

Article D331-36 of the French Cinema and Moving Image Code

November 8, 2023

Completion of a video game means producing the first version of the video game ready to be duplicated for marketing or to be made available to the public online.

Article D331-37 of the French Cinema and Moving Image Code

November 8, 2023

The rules relating to expenditure giving entitlement to the tax credit for video game creation expenditure are set out in Articles 46 quater-0 YZG to 46 quater-0 YZI of Annex III to the General Tax Code.

Article D331-38 of the French Cinema and Moving Image Code

November 8, 2023

The executive production company eligible for the tax credit provided for in article 220 quaterdecies of the French General Tax Code is the one responsible, under a contract entered into with a production company whose head office is located outside France, for bringing together the technical and artistic resources for the production of the film or audiovisual work in question, and for managing the physical production operations for this work…

Article D331-39 of the French Cinema and Moving Image Code

November 8, 2023

Cinematographic or audiovisual works qualifying for the tax credit belong to the fiction or animation genres. Works belonging to the fiction genre in which at least 15% of the shots, i.e. an average of one and a half shots per minute, are digitally processed in order to add characters, set elements or objects participating in the action, or to modify the rendering of the scene or the camera’s point of…

Article D331-40 of the French Cinema and Moving Image Code

November 8, 2023

Compliance with the condition set out in b of 1 of II of article 220 quaterdecies of the General Tax Code is verified using the points scales set out in this paragraph, each made up of a “Dramatic content” group, a “Nationality of creators and creative collaborators” group and a “Creative infrastructure” group.

Article D331-41 of the French Cinema and Moving Image Code

November 8, 2023

For the purposes of the points scales set out in this paragraph : 1° “Main venues” means the five venues with the greatest number of scenes; 2° “French-speaking country” means any member state of the Organisation internationale de la francophonie and Algeria; 3° “European country” means a Member State of the European Union, a State party to the Agreement on the European Economic Area, a State party to the European…

Article D331-42 of the French Cinema and Moving Image Code

November 8, 2023

Cinematographic or audiovisual works belonging to the fiction genre that score at least 18 points, including at least 7 points for the Dramatic Content group and at least two of its sub-groups, are deemed to meet the condition set out in b of 1 of II of article 220 quaterdecies of the French General Tax Code.

Article D331-43 of the French Cinema and Moving Image Code

November 8, 2023

For the “Dramatic content” group, a maximum of 18 points are allocated as follows: 1° The “Locations” sub-group is awarded a maximum of 7 points, distributed as follows: a) Alternatively: when a relative majority of the scenes take place in France: 4 points;-or when a relative majority of the scenes take place in France and a French-speaking country: 3 points;-or when a relative majority of the scenes take place in…

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Book III: Financing and taxation

Article D331-34 of the French Cinema and Moving Image Code

Article D331-35 of the French Cinema and Moving Image Code

Article D331-36 of the French Cinema and Moving Image Code

Article D331-37 of the French Cinema and Moving Image Code

Article D331-38 of the French Cinema and Moving Image Code

Article D331-39 of the French Cinema and Moving Image Code

Article D331-40 of the French Cinema and Moving Image Code

Article D331-41 of the French Cinema and Moving Image Code

Article D331-42 of the French Cinema and Moving Image Code

Article D331-43 of the French Cinema and Moving Image Code

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Book III: Financing and taxation

Contact a French lawyer now

Contact a French Business Lawyer

Do you need French-law advice? Contact our Lawyers in France.

Our attorneys will contact you promptly within 24h. All information exchanged through this website will be communicated to attorneys only, and will remain confidential.

We Solve Legal & Tax Issues in France

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