The Committee of Experts may hear any person it considers likely to enlighten its choices. Persons heard in this way do not take part in the deliberations of the Expert Committee and are bound by an obligation of confidentiality regarding the content of the information of which they are aware.
The application for provisional approval is submitted by the video game creation company. If the video game is created jointly, it is the responsibility of each game creation company to submit an application for approval in order to benefit from the tax credit for the expenditure it plans to incur to create the game.
The application for provisional approval must be accompanied by the following supporting documents: 1° A presentation of the video game, including a synopsis, a document setting out the world, mechanics and main graphic elements of the video game and, where appropriate, a model or technical demonstration of the video game; 2° A fact sheet presenting the video game creation company, together with a copy of the company’s most recent articles…
The provisional approval decision is notified to the video game creation company or, in the event of joint creation, to the video game creation companies. This decision mentions the date of receipt of the application by the Centre national du cinéma et de l’image animée and states that, in the light of the information and supporting documents mentioned in Article D. 331-31 the video game in question meets the conditions…
The application for final approval is submitted by the video game creation company once the video game has been completed. If the video game is created jointly, it is the responsibility of each game creation company to submit an application for approval in order to benefit from the tax credit for the expenditure it has incurred in creating the game.
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…
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…
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.
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.
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…
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75001, Paris France
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75001, Paris France
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Paris Bar Registration n° (Toque) C2396
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