For the application of 1° of 1 of III of Article 220 terdecies of the French General Tax Code, the cost of developing a video game is understood to be all the expenditure incurred by the video game creation company for the production of the first version of the video game ready to be duplicated with a view to its marketing or to be made available to the public online.
For the application of 2° of 1 of III of article 220 terdecies of the General Tax Code, the video game is finalised in the form of a first version ready to be duplicated with a view to its marketing or to be made available to the public online.
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…
For the “Contribution to the development of creativity” group, points are allocated as follows: 1° A total of 2 points are allocated to the “Heritage-based creation” sub-group when the video game is inspired by Europe’s historical, artistic and scientific heritage or when the video game is adapted from a cinematographic work, an audiovisual work, a literary work, a musical work or a video game whose last version was published more…
For the “Contextualisation of violence” group, points for each of the sequences in the game are awarded as follows: 1° The violence is disproportionate and gratuitous: 1 point; 2° The violence is crude and detailed in a visually realistic environment: 1 point; 3° If the sequence contains violence meeting the previous two criteria, the violence in this sequence is quantitatively accentuated: 1 point; 4° The violence cannot be circumvented: 1…
The video games for which the benefit of the tax credit is requested are selected by the committee of experts provided for in section 2 of IV of article 220 terdecies of the General Tax Code, after examining the requests in the light of the conditions provided for in subsection 1. The composition and organisational and operational procedures of the committee of experts are set by joint order of the…
The committee of experts provided for in 2 of IV of Article 220 terdecies of the General Tax Code comprises: 1° The director in charge of multimedia at the Centre national du cinéma et de l’image animée or his representative; 2° The director in charge of financial and legal affairs at the Centre national du cinéma et de l’image animée or his representative; 3° The head of the general economic…
The Expert Committee may only validly deliberate if at least three of its members are present.
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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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