French Cinema and Moving Image Code

The investment of sums entered in their automatic cinema production account by production companies for the preparation of the production of long-term cinematographic works is subject to the issue of an investment authorisation.

The following are considered to be preparatory expenses for the production of feature-length cinematographic works:1° Sums paid by production companies in return for options or assignments relating to the literary and artistic property rights of authors, including, where applicable, the authors of the original work;2° Salaries and remuneration of personnel hired for preparatory work;3° Location scouting costs;4° For works belonging to the animation genre:a) Expenditure on the design, development and…

The option for production companies to invest sums entered in their automatic cinema production account to cover preparatory expenses for the production of long-running cinematographic works is limited to two investments per financial year. For a single cinematographic work, the sums invested may not exceed 10% of the estimated cost of that work, up to a limit of €230,000. This limit is raised to €500,000 if the film is an…

The sums invested by the production company to cover preparatory expenses for the production of feature-length cinematographic works are paid in two instalments.The first instalment, which may not exceed €54,000, may be paid on presentation of an option or assignment contract relating to the authors’ literary and artistic property rights.The second instalment may be paid once the film has been registered in the public film and audiovisual register, and on…