Subsection 1: Investment allowances

Subject to payment, under the conditions provided for in article D. 312-1 of the Code du cinéma et de l’image animée, preferential claims listed in article L. 312-2 of the same code, production companies holding an automatic cinema production account have the option of investing the sums entered in this account: 1° For the production or co-production of short cinematographic works; 2° For participation in the financing of the production…

Short-length cinematographic works are made with the assistance of film studios and laboratories established in France, on the territory of another Member State of the European Union or, when they are made as part of an international co-production eligible under an intergovernmental co-production agreement, on the territory of the State or States of the co-producers. This condition may be waived subject to compliance with the provisions of 2° of article…

Short-length cinematographic works are made, in a minimum proportion determined under the conditions set by the decree of 21 May 1992 taken for the application of article 6 of decree no. 90-66 of 17 January 1990 laying down the general principles concerning the distribution of cinematographic and audiovisual works, with the assistance of: 1° Authors, principal actors, technicians and creative collaborators who are French nationals or assimilated or nationals of…

The investment of sums entered in the automatic cinema production account under 1° of article 411-11 is subject to the issue of an investment authorisation. Investment approval may only be granted if the production company invests a minimum of €7,600 per work.

The investment of sums entered in the automatic cinema production account under 2° of article 411-11 is subject to the issue of a financing authorisation. The financing authorisation can only be issued if the sums invested by the production company are between a minimum of €7,600 and a maximum of €10,000 per work.

The application for investment approval must be submitted before filming begins.

The production company has a period of two years from the date of notification of the investment approval or the financing authorisation for the work to obtain a cinematographic exhibition licence.In exceptional circumstances and at the reasoned request of the production company, the aforementioned period may be extended for a period not exceeding two years, by decision of the President of the Centre national du cinéma et de l’image animée.