The rules relating to sociétés de financement de l’industrie cinématographique et audiovisuelle (Sofica) are set out in Articles 46 quindecies A to 46 quindecies F of Annex III to the General Tax Code.
Approval for a cinematographic work is required before filming begins.
Approval for an audiovisual work is obtained before the filming is completed.
The information and supporting documents submitted to obtain the approval provided for in articles D. 332-2 and D. 332-3, are those requested as part of the allocation of financial aid from the Centre national du cinéma et de l’image animée for the production of cinematographic works and audiovisual works respectively. Their list is set by deliberation taken pursuant to 3° of Article R. 112-4.
In the case of international co-productions, payments made in execution of production association contracts may not exceed 50% of the participation provided by companies that are nationals of a Member State of the European Union.
The production association contracts provided for inarticle 238 bis HG of the General Tax Code are filed with the public film and audiovisual register within fifteen days of their signature by the companies mentioned in article 238 bis HE of the same code.
The rules relating to activities qualifying for the income tax reduction granted to taxpayers in respect of new productive investments made in the overseas departments, Saint-Barthélemy, Saint-Martin, Saint-Pierre-et-Miquelon, New Caledonia, French Polynesia, the Wallis and Futuna Islands and the French Southern and Antarctic Territories, in the audiovisual and film production and broadcasting sectors are set out in Articles 95 N, 95 Q, 95 S and 95 T of Annex II…
The rules relating to the granting of tax approvals for investments in the French overseas departments, Saint-Barthélemy, Saint-Martin, Saint-Pierre-et-Miquelon, New Caledonia, French Polynesia, the Wallis and Futuna Islands and the French Southern and Antarctic Territories are set out in Article 170 decies of Annex IV to the French General Tax Code.
The rules relating to the increase in tax on videogram sales and rentals for certain works are set out in articles 331 M bis and 331 M ter of Annex III to the General Tax Code.
The agents mentioned in Article L. 411-1 are individually commissioned by the President of the Centre national du cinéma et de l’image animée, for a renewable period of five years. To issue the commission, the President of the Centre national du cinéma et de l’image animée checks that the agent is a national of a Member State of the European Union or of a State party to the Agreement on…
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is a Registered Trademark of
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75001, Paris France
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