French Cinema and Moving Image Code

The weighted duration of audiovisual works belonging to the genres of fiction, animation and audiovisual adaptation of live performances is equal to the product of the duration of the work and a coefficient set according to the amount of French hourly expenditure.For the duration of audiovisual works belonging to the genres of fiction and animation made up in the form of series, the duration taken into account for each episode…

The amount of French hourly expenditure is calculated by dividing a duration of 60 minutes by the amount of the following expenditure incurred in France: 1° Remuneration and social security contributions of authors, performers, technical creative collaborators, technical collaborators responsible for the preparation and production of the animation and production workers who are French nationals or assimilated. Where the aforementioned technicians and workers are employed on a permanent basis, only…

Only works with French hourly expenditure equal to or greater than:1° €60,000 for works in the fiction genre;2° €122,000 for works in the animation genre;3° €54,000 for works in the audiovisual adaptation of a live performance genre.

The coefficients applicable to works in the fiction genre are determined as follows:I. – The works are divided into two groups:1° First group: works whose French hourly expenditure is equal to or greater than €460,000;2° Second group: works whose French hourly expenditure is less than €460,000 and equal to or greater than €60,000.II. – The coefficients applied to the duration of the works are as follows:1° First group: 3;2° Second…

The coefficients applicable to works in the animation genre are determined as follows: I.-The works are divided into two groups: 1° First group: works with French hourly expenditure of €350,000 or more; 2° Second group: works with French hourly expenditure of less than €350,000 and more than €122,000. II – The coefficients applied to the duration of the works are as follows: 1° First group: 3.7; 2° Second group: the…

The coefficients applicable to works belonging to the genre of audiovisual adaptation of live performances are determined as follows: I.-The works are divided into two groups: 1° First group: works whose French hourly expenditure is equal to or greater than €400,000; 2° Second group: works whose French hourly expenditure is less than €400,000 and equal to or greater than €54,000. II – The coefficients applied to the duration of the…