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Article 211-85 of the French Cinema and Moving Image Code

The amount of the direct allocation is equal to 25% of the amount of the sums invested.
For the portion of the sums invested and allocated to expenditure corresponding to the work mentioned in 2° of article 211-84, the direct allocation is equal to 50% of the amount of this share when the expenses are paid before the work goes into production.

Original in French 🇫🇷
Article 211-85


Le montant de l’allocation directe est égal à 25 % du montant des sommes investies.
Pour la part des sommes investies et affectées à des dépenses correspondant aux travaux mentionnés au 2° de l’article 211-84, l’allocation directe est égale à 50 % du montant de cette part lorsque les dépenses sont acquittées avant la mise en production de l’œuvre.

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