Article D331-1 of the French Cinema and Moving Image Code
November 8, 2023
For the purposes of I of Article 220 sexies of the French General Tax Code, a delegated production company is a production company which, as part of a co-production, takes the initiative and financial, technical and artistic responsibility for the production of a work and guarantees its successful completion. For the same work, the status of delegated production company may only be granted to a maximum of two production companies,…
