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Incentive I

France - Incentive I

NameFR - CNC Tax Rebate for International Productions (TRIP)
URLhttps://www.olffi.com/c/FRCNC02T
FundCentre national du cinéma et de l'image animée (CNC) https://www.olffi.com/c/FRCNC
TypeProduction Incentive
ActivityProduction
Project typesFeature Films, TV series, TV single work, Web project, Shorts, Virtual reality, New Technologies
Nature of projectFiction, Animation
Annual budgetNo close enveloppe / Paid as long as projects are eligible
Funding calculation % of QE upto30
Funding calculation infoUp to 30M €
Qualifying expenses infoFrench and European actors: fees capped at the minimum rate according to collective agreements / EU individuals must be contracted under French law / Goods & services spent in France and for a residual part abroad
Nature of fundingSelective
Recoupement positionN/A
Who can applyForeign companies registered or with branch office in the country, National Production Company, Service Production Company
Has cultural testYes
Other requirementsProject can not be eligible for French certification / Coproductions under official coproduction treaties are not eligible
All year roundYes
RecoupableNot Recoupable
Tax typeTax Rebate
Financial supportForeign Productions, Special Effects
Financial support infoFrench productions not allowed, only for foreign productions shooting in France
Minimum qualifying expenses info250 000 € OR 50% of total budget if production budget < 500 000 €
Minimum shooting days5.00
Minimum shooting days infoonly for live action projects coming to shoot
Individuals paying income tax inFrance
Foreign individuals paying income tax inFrance
Service companies paying taxes inFrance
Good & Services spent inFrance
OtherEuropean individuals are eligible if on French pay roll / Live action projects with reasonable % of VFX shots may apply to the animation Cultural Test IF at least 15% of the shots or an average of 1,5 shots per minute of the film are digitally processed to either add characters, visual elements or objects involved in the action, or to modify the rendering of the scene or the camera's point of view / And 50% of the total expenses in France are animation expenses, i.e. no need in this case to shoot 5 days

France - Incentive I

NameFR - CNC Cinema Tax Credit
URLhttps://www.olffi.com/c/FRCNC01T
FundCentre national du cinéma et de l'image animée (CNC) https://www.olffi.com/c/FRCNC
TypeProduction Incentive
ActivityProduction
Project typesFeature Films
Nature of projectFiction, Animation, Documentary
Funding calculation % of QE upto30
Funding calculation infoQE capped at 80% of total production budget or 80% of the French coproduction share / Up to 20% for projects shot in another language than French due to artistic reasons / Non recoupable French public fundings deducted from QE according to a calculation proportional to the expenses incurred for the production of the film
Qualifying expenses infoOnly expenses made after the application date are eligible
Nature of fundingSelective
Who can applyNational Production Company
Who can apply infoApplicant must be the delegate producer
Has cultural testYes
Other requirementsFeature film: shooting and postt-production mainly in FR / Documentaries: scriptwriting, image processing, post-production mainly in FR / Animation: conception, scriptwriting, image processing, animation production, post-production mainly in FR / Original version in French language or in local dialect(s) of France except for documentaries (if required by the subject), for projects with >15% of CGI and for projects where foreign language is required for artistic reason
All year roundYes
RecoupableNot Recoupable
Tax typeTax Credit
Financial supportNational Productions, Coproductions, Special Effects
Individuals paying income tax inFrance
Foreign individuals paying income tax inFrance
Service companies paying taxes inFrance
OtherOther expenses include: Fiction => expenses related to the shooting (studio rental, SFX, costumes, hair and make-up, technical material); Animation => service providers specialised in animation for the preparation and making of the film, technical expenses related to 'shooting' / Post-production expenses incl. laboratory and other shooting supports

France - Incentive I

NameFR - CNC Audiovisual Tax Credit
URLhttps://www.olffi.com/c/FRCNC05T
FundCentre national du cinéma et de l'image animée (CNC) https://www.olffi.com/c/FRCNC
TypeProduction Incentive
ActivityProduction
Project typesTV series, TV single work
Nature of projectFiction, Animation, Documentary
Funding calculation % of QE upto25
Funding calculation info20% for documentaries / Capped at 1 250€ per min if production costs < 10 000 €/minute; 1 500 € per min. if production costs >= 10 000 € and < 15 000 €/minute; 2 000 € per min. if production costs >= 15 000 € and < 20 000 €/minute; 3 000 € if production costs >= 20 000 € and < 25 000 €/min; 4 000 € per min. if production costs >= 25 000 €/minute and < 30 000 €; 5 000 € per min. if production costs >= 30 000 € and < 35 000 €/min; 7 500 € per min. if production costs >= 35 000 € and < 40 000 €/min; 10 000 € per minute if production costs >= 40 000 €
Qualifying expenses infoIndividuals domiciled in EU are eligible if contracted under French law
Nature of fundingSelective
Who can applyNational Production Company
Who can apply infoApplicant must be eligible to the CNC support programmes (COSIP - automatic or selective)
Has cultural testYes
Other requirementsOriginal language must be French, or regional language used in France / Project must be eligible to the Audiovisual Support Programme (COSIP), produced mainly in France / Minimum duration per project: 45 min (fiction), 24 min (animation), 24 min (documentary) / Minimum production budget: 5 000 € per min. (fiction); 3 000 € per min.(animation and youth projects); 2 333 € per min and at least 2 000 € of eligible expenses per min. (documentaries) / International coproductions: at least 30% of financing from foreign partners and production costs >= 35 000 € per minute (if shooting in another language, a French version must be delivered)
All year roundYes
RecoupableNot Recoupable
Tax typeTax Credit
Financial supportNational Productions, Coproductions
Individuals paying income tax inFrance
Foreign individuals paying income tax inFrance
Service companies paying taxes inFrance

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