Paragraph 1: Conditions relating to production companies and cinematographic or audiovisual works

The executive production company eligible for the tax credit provided for in article 220 quaterdecies of the French General Tax Code is the one responsible, under a contract entered into with a production company whose head office is located outside France, for bringing together the technical and artistic resources for the production of the film or audiovisual work in question, and for managing the physical production operations for this work…

Cinematographic or audiovisual works qualifying for the tax credit belong to the fiction or animation genres. Works belonging to the fiction genre in which at least 15% of the shots, i.e. an average of one and a half shots per minute, are digitally processed in order to add characters, set elements or objects participating in the action, or to modify the rendering of the scene or the camera’s point of…