Chapter I: Tax credits

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.

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…

For the “Nationality of creators and creative collaborators” group, a maximum of 12 points are allocated as follows: 1° One of the authors from the following list: director, scriptwriter: 2 points; 2° At least one of the music composers: 1 point; 3° At least one of the producers (natural persons): 2 points; 4° Alternatively: a) At least one of the actors playing the role of a main character: 2 points;…

Points relating to creators and creative collaborators are only awarded if the creators and creative collaborators are either French nationals or nationals of a Member State of the European Union, a State party to the Agreement on the European Economic Area, a State party to the European Convention on Cinematographic Co-production of the Council of Europe, or a European third State with which the Union or the European Community has…

For the “Creative Infrastructures” group, a maximum of 8 points are allocated as follows: 1° Alternatively : a) When at least 50% of the shooting takes place in France: 3 points; b) Or when between 30% and 50% of the shooting takes place in France: 2 points; c) Or when between 15% and 30% of the shooting takes place in France: 1 point; 2° At least 50% of the expenditure…