{"id":318,"date":"2014-07-18T23:30:56","date_gmt":"2014-07-18T22:30:56","guid":{"rendered":"http:\/\/www.jcarmand.com\/en\/?p=318"},"modified":"2025-01-02T21:29:31","modified_gmt":"2025-01-02T21:29:31","slug":"french-movie-tax-credit","status":"publish","type":"post","link":"https:\/\/www.jcarmand.com\/en\/tax-incentives-and-subsidies\/french-movie-tax-credit\/","title":{"rendered":"French Movies : how to benefit from the French movie tax credit"},"content":{"rendered":"

Context: why the French Movie Tax credit? Because France is proud of its heritage and is determined to spread it worldwide although they already are the number one tourist destination in the world. Films and other fictions play a substantial part in this promotion. That is why the Ministry of Culture has set up important tax incentives for film producers, which are even more attractive to foreign companies. <\/b><\/p>\n

French movie tax credit for corporations based in France (including therefore subsidiaries of foreign groups)<\/b><\/h2>\n

The prerequisites and conditions of the French movie tax credit…<\/h3>\n

The conditions to obtain a refund are (1) an agreement from the Centre National du Cin\u00e9ma (2) the majority of the movie\/episode has to be shot in French. In practice, the agreement is needed prior to the launching of the French movie performance.<\/p>\n

Moreover, the tax credit cannot cause all subsidies to overtake 50% of the overall budget.<\/p>\n

The base of calculation…<\/h3>\n

The movie tax credit (Cr\u00e9dit d\u2019Imp\u00f4t Cin\u00e9ma in French) allows any producer to collect a refund of certain expenses. Eligible expenses for the tax credit are royalties paid to authors, salaries and social costs paid for technical staff members, and expenses incurred to cut\/edit\/ the movie\u2026 to sum up almost all expenses. The total of expenses entitled to this credit is capped at 6 M\u20ac.<\/p>\n

and the rate<\/h3>\n

The tax credit is calculated per episode or movie and represents up to 30% of the aforementioned costs, which means the movie tax credit is capped at 9 M\u20ac accordingly.<\/strong><\/p>\n

and the refund<\/strong><\/p>\n

If the tax credit has not been deducted from the tax bill, it is immediately refunded.<\/p>\n

… and<\/b>\u00a0for entities based outside France\u00a0<\/b><\/h2>\n

The conditions and the calculation of this tax credit (in French Cr\u00e9dit d’imp\u00f4t pour production de films et oeuvres audiovisuelles \u00e9trangers) are the same (agreement of the CNC, expenses capped at 30 M\u20ac, etc.) with the exception (1) that the movie\/episode is required to highlight parts of the French heritage, but is not required to be shot in French.<\/p>\n

Hence, the movie tax credit is capped at 9 M\u20ac accordingly.<\/strong><\/p>\n

\"French

Tax incentives in France – French movie tax credits<\/p><\/div>\n

Need more information?<\/p>\n

Contact us<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Context: why the French Movie Tax credit? Because France is proud of its heritage and is determined to spread it worldwide although they already are the number one tourist destination in the world. Films and other fictions play a substantial part in this promotion. That is why the Ministry of Culture has set up important […]<\/p>\n","protected":false},"author":1,"featured_media":1481,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-318","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-incentives-and-subsidies"],"yoast_head":"\nFrench movies: how to benefit from the French Movie tax credit?<\/title>\n<meta name=\"description\" content=\"French movies: foreign companies can benefit from the French movie tax credit if they shoot a film in France. Under certain conditions: it ..\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.jcarmand.com\/en\/tax-incentives-and-subsidies\/french-movie-tax-credit\/\" \/>\n<meta name=\"author\" content=\"Jean-Claude Armand\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.jcarmand.com\\\/en\\\/tax-incentives-and-subsidies\\\/french-movie-tax-credit\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.jcarmand.com\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"French Movies : how to benefit from the French movie tax credit\"}]}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"French movies: how to benefit from the French Movie tax credit?","description":"French movies: foreign companies can benefit from the French movie tax credit if they shoot a film in France. Under certain conditions: it ..","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.jcarmand.com\/en\/tax-incentives-and-subsidies\/french-movie-tax-credit\/","author":"Jean-Claude Armand","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"BreadcrumbList","@id":"https:\/\/www.jcarmand.com\/en\/tax-incentives-and-subsidies\/french-movie-tax-credit\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.jcarmand.com\/en\/"},{"@type":"ListItem","position":2,"name":"French Movies : how to benefit from the French movie tax credit"}]}]}},"_links":{"self":[{"href":"https:\/\/www.jcarmand.com\/en\/wp-json\/wp\/v2\/posts\/318","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.jcarmand.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.jcarmand.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.jcarmand.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.jcarmand.com\/en\/wp-json\/wp\/v2\/comments?post=318"}],"version-history":[{"count":0,"href":"https:\/\/www.jcarmand.com\/en\/wp-json\/wp\/v2\/posts\/318\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.jcarmand.com\/en\/wp-json\/wp\/v2\/media\/1481"}],"wp:attachment":[{"href":"https:\/\/www.jcarmand.com\/en\/wp-json\/wp\/v2\/media?parent=318"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.jcarmand.com\/en\/wp-json\/wp\/v2\/categories?post=318"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.jcarmand.com\/en\/wp-json\/wp\/v2\/tags?post=318"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}