Article 220 sexies of the French General Tax Code
November 8, 2023
I. – Film production companies and audiovisual production companies subject to corporation tax that assume the functions of delegated production companies may benefit from a tax credit in respect of the production expenses referred to in III corresponding to operations carried out with a view to the production of long-term cinematographic works or approved audiovisual works. The benefit of the tax credit is subject to the delegated production companies’ compliance…
