For audiovisual works, the date of completion is the date shown on the certificate of acceptance of the final version by a television service publisher.
For the application of VII of article 220 sexies of the General Tax Code: 1° For cinematographic works: a) A difficult work is a director’s first or second work; b) A low-budget work is one whose total budget is less than or equal to €1,250,000; 2° For audiovisual works: a) A difficult work is one that is innovative, inaccessible or sensitive, particularly in terms of subject, format, dramaturgy, direction or…
The rules relating to expenditure giving entitlement to the tax credit for expenditure on delegated production of cinematographic or audiovisual works are set out in Articles 46 quater-0 YL to 46 quater-0 YR of Annex III to the General Tax Code.
For the purposes of I of article 220 terdecies of the French General Tax Code, a company is considered to be a video game creation company if, on the one hand, it is responsible for the artistic and technical production of a video game and, on the other hand, it initiates and incurs the expenditure necessary for the creation of this video game. This status may be granted to several…
For the application of 1° of 1 of III of Article 220 terdecies of the French General Tax Code, the cost of developing a video game is understood to be all the expenditure incurred by the video game creation company for the production of the first version of the video game ready to be duplicated with a view to its marketing or to be made available to the public online.
For the application of 2° of 1 of III of article 220 terdecies of the General Tax Code, the video game is finalised in the form of a first version ready to be duplicated with a view to its marketing or to be made available to the public online.
Compliance with the conditions for the creation of video games set out in 3° and 4° of 1 of III of article 220 terdecies of the French General Tax Code is verified using a points scale. This scale is made up of an “Authors and creative collaborators” group, a “Contribution to the development of creation” group and, for video games specifically intended for an adult audience and marketed as such,…
For the “Authors and creative collaborators” group, the points, totalling 20, are allocated as follows: 1° Creative director or director: 3 points; 2° Person responsible for designing the mechanics of the video game: 3 points; 3° Scriptwriter: 2 points; 4° Art director: 2 points; 5° Music composer or creator of the sound environment: 1 point; 6° Members of the creative team, including concept and environmental artists, computer graphics artists, level…
1° For the purposes of 1° to 5° of article D. 331-23, points are only awarded if the following conditions are met for the video game in question: a) The authors and creative collaborators are either French nationals or nationals of a Member State of the European Union or another State party to the Agreement on the European Economic Area that has signed a tax treaty with France containing an…
For the “Contribution to the development of creativity” group, points are allocated as follows: 1° A total of 2 points are allocated to the “Heritage-based creation” sub-group when the video game is inspired by Europe’s historical, artistic and scientific heritage or when the video game is adapted from a cinematographic work, an audiovisual work, a literary work, a musical work or a video game whose last version was published more…
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