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The Tax Rebate for International Productions

The Tax Rebate for International Productions (TRIP)

What are the eligible expenses ?


The tax rebate amounts to 30% of the following pre-tax expenses :

  • wages and compensation for French and European authors, actors, technicians, and laborers and related social contributions.
  • Expenses incurred for hiring technical companies and other providers of cinematographic and audiovisual creation services.
  • transportation and catering expenses that are incurred strictly for the needs of producing the work.
  • depreciation amounts.
Who is granted the tax rebate ?


The TRIP is selectively granted by the CNC to the line producer of the work in France who is in charge in compliance with a contract entered into with a foreign production company, of both supplying the artistic and technical means for making the cinematographic or audiovisual work concerned, on one hand, and of managing the material operations for making the work and monitoring its proper execution, on the other hand. The concerned work has to be approved by the CNC.

What are the eligible works ?


The tax rebate can be granted to works that have a minimum spending of 1 million Euros of eligible expenses in France and, for a live action work, have at least 5 days of shooting in France. It can total a maximum of € 4 million by work. 


The approved works must include elements related to the French culture, heritage, and territory, accordingly to a cultural test specific to each genre (live action or animation).


Note that live-action works are included in the animation genre provided at least 25% of the shots, or on average two and a half shots per minute, are heavily digitally processed (see long form documentation).

When collect the tax rebate ?


The approval gives right to the tax rebate at the end of each financial year. If the amount of the tax rebate exceeds the corporate income tax due for the financial year, the difference will be paid by the French State. It is possible to discount the rebate at a financial institution, under certain conditions provided for by the law. 


What is the starting date for considering eligible expenses ? The date when the CNC receives the application file will be the starting date for taking eligible expenses into consideration. 


 


Reunion Island Regional Support (Agence Film Reunion - CTSA)


Set up in 2001, the Reunion Island Region’s Support Fund for Film and TV is intended to provide financial help to French and foreign productions subject to sufficient use of Reunion Island technical industries. 

Conditions of allocation


The allocation of the regional grant is dependent upon:

-    Strict compliance with the technical admissibility criteria
 
-    A favorable response from the selection committee
 
-    A favorable vote from the Permanent Commission of the Reunion island Regional Council
 
The following are admissible:
 
-    Film and audiovisual works of fiction 
 
-    Creative documentaries, for cinema or television


-     Transmedia projects

 
Adminissibility criteria


Labor: the project must comply with labor law and the sector’s collective agreements when these agreements are extended. The producer must be in a position to present the technicians’ temporary employment contracts.

Candidate for a regional grant: the project must be presented by the film’s Reunionnese or French associate producer.


Nature and amount of regional grants

-    Audiovisual works of fiction, for a series, Film and animation works: no caps for features (40-50% of your overall local expenses).
 
-    Creative documentary works: maximum grant of €100,000
 
Regional aid for screenwriting


Wishing to strengthen its involvement in the film and audiovisual sector, the region is now involved from the writing-development phase of the work, a pillar of the artistic process in this fragile and underdeveloped sector in France.

The regional aid for screenwriting has two objectives: to promote the creation and emergence of new writers, and develop a living relationship of the public to the artistic creation in Reunion Island.


The writer receive a scholarship. The project closely associates the author and the Agence Film Reunion in order encourage the exchange with the public and professionals through the implementation of actions (workshops ...).