Article 322-14 of the French Cinema and Moving Image Code
To be eligible for aid for the pre-production of video games, video game creation companies must meet the following conditions:1° Be incorporated as a commercial company;2° Be established in France;3° Have chairmen, directors or managers, as well as the majority of their directors, who are French nationals or equivalent;4° Not be controlled by one or more natural or legal persons who are nationals of States other than European States.