BENEFÍCIOS FISCAIS: PRODUÇÃO DE FILMES

Com os incentivos abaixo descritos, a França demonstra uma aposta forte na indústria cinematográfica.

International Tax Review, 22/12/2008:

"France creates tax credit for films

The French government is to introduce a tax credit to bring filmmakers from around the world to shoot films in France.
The new regulations will see 20% of the production costs returned and could take up to €4 million ($5.6 million) off the film's budget.
The credit will extend to documentary makers and television and animation productions.
The move is designed to reverse the trend that has seen low-cost Eastern European countries become the favoured location for filmmakers.
The new tax credit rules state that the filming must take place over at least five days and spend at least €1 million ($1.4 million) to qualify."