Support for international films
Cinematographic or audiovisual works of fiction or animation produced by a foreign company of which part of their production takes place in France can benefit from the international tax credit.
To benefit from this credit, an application for provisional approval must be submitted to the CNC.
What rate?
The credit rate granted to works is 30% and its maximum amount is 30 million euros.
The C2I can be granted on condition that the work concerned achieves at least 250.000 euros of eligible expenses in France or 50% of its total production budget as well as having completed at least 5 days of filming on French soil (in the event of actual shots).
This rate can be increased to 40% in the specific cases of fictional works with strong visual effects (VFX):
These works must be real shots, for which at least 15% of the shots undergo digital processing aimed at adding characters, decorative elements, objects participating in the action or which simply modifies the rendering of the scene or the camera's point of view on the original image. Expenditure on these digital effects must exceed €2
For more information
Which films shot in Gironde have benefited from the International Tax Credit?
2018
Foreign audiovisual fiction
- Crocodile and Toothpick Bird (China) €1M (48 days of shooting)
- Deutsch-Les-Landes (Germany) €4,6m (50 days of shooting)
- The Thunder China €0,4m (5 days of shooting)
Foreign fiction films
- Waiting for Anya by Ben Cookson (USA) €2,5m (32 days of shooting)
2019
Foreign audiovisual fiction
- Everyone wants to meet you (CHINA) €0,9m