The application for provisional approval is submitted by the delegated production company before filming begins. In the case of a delegated co-production, the application is submitted by each of the two production companies.
The application for provisional approval must be accompanied by the following supporting documents: 1° An estimate detailing production costs and individualising costs in France; 2° A provisional financing plan; 3° A list of the names of prospective creative and production staff; 4° A list of the names of prospective technical industries and other creative service providers; 5° A declaration on honour certifying that the delegated production company complies with the…
The provisional approval decision is notified to the delegated production company or, in the case of a delegated co-production, to each of the two production 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. 331-11 the film or audiovisual work in question…
The application for final approval is submitted by the delegated production company after completion of the cinematographic or audiovisual work. In the case of a delegated co-production, the application is submitted jointly by the two production companies.
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 cinematographic or audiovisual work, the means of financing it and showing precisely the eligible expenses incurred in France; 2° A list of the names of the creative and production staff actually employed; 3° A copy of the declaration provided for in article L….
The final approval decision is notified to the delegated production company or, in the case of a delegated co-production, to each of the two production companies. This decision states that, in the light of the information and supporting documents mentioned in Article D. 331-14 the cinematographic or audiovisual work in question has met the conditions set out in I and II of Article 220 sexies of the General Tax Code…
For audiovisual works, the date of completion is the date shown on the certificate of acceptance of the final version by a television service publisher.
For the application of VII of article 220 sexies of the General Tax Code: 1° For cinematographic works: a) A difficult work is a director’s first or second work; b) A low-budget work is one whose total budget is less than or equal to €1,250,000; 2° For audiovisual works: a) A difficult work is one that is innovative, inaccessible or sensitive, particularly in terms of subject, format, dramaturgy, direction or…
The rules relating to expenditure giving entitlement to the tax credit for expenditure on delegated production of cinematographic or audiovisual works are set out in Articles 46 quater-0 YL to 46 quater-0 YR of Annex III to the General Tax Code.
For the purposes of I of article 220 terdecies of the French General Tax Code, a company is considered to be a video game creation company if, on the one hand, it is responsible for the artistic and technical production of a video game and, on the other hand, it initiates and incurs the expenditure necessary for the creation of this video game. This status may be granted to several…
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75001, Paris France
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is a Registered Trademark of
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75001, Paris France
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Paris Bar Registration n° (Toque) C2396
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