Paragraph 1: Conditions relating to video game companies and video games

For the purposes of I of article 220 terdecies of the French General Tax Code, a company is considered to be a video game creation company if, on the one hand, it is responsible for the artistic and technical production of a video game and, on the other hand, it initiates and incurs the expenditure necessary for the creation of this video game. This status may be granted to several…

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.