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The Finance Act 2013 and the 2012 supplementary budget have introduced improved tax credit rules in the film and audiovisual sector. The tax credit for music production has also been modified and extended. These changes will enter into force at a date to be fixed by decree, but no later than January 1 2014.
Amendments to the Finance Law in 2007 introduced new tax credit provisions relating to video game development, effective as of January 1 2008. Companies that are subject to French corporate income tax and engaged in video game development will be entitled to a tax credit equal to 20% of the amount of eligible game development, subject to certain requirements.