Section 1: Tax credit for expenditure on delegated production of cinematographic or audiovisual works

For the application of a of 1 of II of article 220 sexies of the General Tax Code, cinematographic or audiovisual works that meet the following conditions are considered to have been produced entirely or mainly in French or in a regional language used in France: 1° Cinematographic or audiovisual works belonging to the genre of fiction shot entirely or mainly in the original version in French or in a…

For the application of c of 1 of II of article 220 sexies of the French General Tax Code, cinematographic or audiovisual works that meet the following conditions are considered to be produced mainly in France: 1° Cinematographic or audiovisual works belonging to the genre of fiction filmed and subject to image processing and post-production work, mainly in France.Exemptions to the condition that the filming must be mainly located in…

For the application of d of 1 of II of article 220 sexies of the General Tax Code, cinematographic or audiovisual works are considered to contribute to the development of French and European cinematographic and audiovisual creation and to its diversity if, significantly, taking into account the genre to which they belong and the conditions of their production, they are likely to promote talent and to stimulate and consolidate the…

Compliance with the creative conditions for cinematographic or audiovisual works belonging to the genres of fiction, documentary and animation provided for in articles D. 331-1 to D. 331-4 is verified by means of a points scale set by decision taken in application of 3° of article R. 112-4. Compliance with the conditions of creation for works belonging to the genre of audiovisual adaptation of shows is verified using the points…

For works belonging to the genre of audiovisual adaptation of shows, the points in the scale are divided between five groups, under the following conditions: I.-A maximum number of 31 points is allocated to the “Conditions of creation of the adaptation of the show” group, divided between the following three sub-groups: 1° “Authors” sub-group: a) The “Authors” sub-group is awarded a maximum of 15 points, divided between the following positions:…