Subsection 1: Investment allowances

Without prejudice to the provisions relating to investment and direct allocation, production companies that have an automatic audiovisual production account have the option of investing the sums entered in this account for the preparation of the production of feature-length cinematographic works belonging to the animation genre. This option may only be exercised if the following conditions are met: 1° At least 50% of the cost of the preparatory work is…

When production companies have an automatic cinema production account, they must either have exhausted their investment possibilities under this account, or have less than €800,000 in the account. In the latter case, production companies must invest the entire amount available in the account.

Preparation expenses are those mentioned in article 211-63.

The investment is subject to the issue of a specific investment authorisation, taking into account the sums available on the automatic cinema production account of production companies that are subsidiaries of the production company applying for the investment or on the automatic cinema production account of production companies whose partners or majority shareholders are common to that company. In the event that an initial investment is requested in application of…

Production companies may submit only one application per calendar year, with the exception of applications for additional investment where an initial investment has been made under the second sentence of 4° of Article 211-66.

For a single cinematographic work:1° The amount invested by the production company under the automatic audiovisual production account may not exceed €500,000;2° The total amount invested by the production company under the automatic audiovisual production account and under the automatic film production account may not exceed €800,000;3° The combined amount invested by the production company under the automatic audiovisual production account and under the automatic film production account, and direct…