Article 311-51 of the French Cinema and Moving Image Code
The sums entered in the automatic audiovisual production account are increased by 25% when the reference works meet the following conditions: 1° For works belonging to the genre of fiction, creative documentary or audiovisual adaptation of a live performance: a) Be of original French language; b) Have been the subject of production expenditure in France for at least 80% of all the following expenditure directly linked to the production: artistic…