Section 3: Tax credit for expenditure on executive production of foreign cinematographic or audiovisual works

The application for definitive approval is submitted by the executive production company once the final work carried out in France has been completed.

The application for final approval must be accompanied by the following information and supporting documents: 1° A copy of the final contract concluded between the French executive production company and the production company whose head office is located outside France. If it is drawn up in a language other than French or English, the original version must be accompanied by a full translation into French or English; 2° An accounting…

The final approval decision or the decision refusing final approval is notified to the executive production company. The final approval decision states that, in the light of the information and supporting documents mentioned in Article D. 331-61 the cinematographic or audiovisual work in question has met the conditions set out in I and II of article 220 quaterdecies of the French General Tax Code and is eligible for the tax…