Applications for approval are presented to the committee of experts by one or more representatives of the association known as the “Commission nationale du film France”, who may not take part in the committee of experts’ vote.
The Committee of Experts may hear any person it considers likely to enlighten its choices. Persons heard in this way do not take part in the deliberations of the Expert Committee and are bound by an obligation of confidentiality regarding the content of the information of which they are aware.
The application for provisional approval is submitted by the executive production company.
The application for provisional approval must be accompanied by the following information and supporting documents: 1° A presentation of the cinematographic or audiovisual work in French or English, including the screenplay, synopsis and, where applicable, the literary and graphic bibles; 2° A copy of the contract concluded between the French executive production company and the production company whose head office is located outside France, or any preparatory document attesting to…
The executive production company is notified of the provisional approval decision or the decision to refuse provisional approval. The provisional approval decision mentions the date of receipt of the application by the Centre national du cinéma et de l’image animée and states that, in the light of the information and supporting documents mentioned in article D. 331-58 the film or audiovisual work in question meets the conditions set out in…
The application for definitive approval is submitted by the executive production company once the final work carried out in France has been completed.
The application for final approval must be accompanied by the following information and supporting documents: 1° A copy of the final contract concluded between the French executive production company and the production company whose head office is located outside France. If it is drawn up in a language other than French or English, the original version must be accompanied by a full translation into French or English; 2° An accounting…
The final approval decision or the decision refusing final approval is notified to the executive production company. The final approval decision states that, in the light of the information and supporting documents mentioned in Article D. 331-61 the cinematographic or audiovisual work in question has met the conditions set out in I and II of article 220 quaterdecies of the French General Tax Code and is eligible for the tax…
The following statement, written in French or translated into the original language of the work, appears in the credits of approved cinematographic or audiovisual works: “This work has benefited from the tax credit for the production of foreign films in France. “
The rules relating to expenditure giving entitlement to the tax credit for expenditure on executive production of cinematographic or audiovisual works are set out in Articles 46 quater-0 ZY bis to 46 quater-0 ZY septies of Annex III to the General Tax Code.
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75001, Paris France
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is a Registered Trademark of
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182, rue de Rivoli
75001, Paris France
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Paris Bar Registration n° (Toque) C2396
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