The Tax Rebate for International productions (TRIP) concerns projects wholly or partly made in France and initiated by a non-French company.
The TRIP is selectively granted by the CNC – French National Center for Cinema, TV and the moving image - to the French Production services company.
The TRIP amounts up to 30% of the qualifying expenditures incurred in France, and can total a maximum of €30 million per project.
The projects have to include elements related to the French or European culture, heritage, and territory.
What are the eligible expenses?
The tax rebate amounts to 30% of the following pre-tax expenses:
- Salaries and wages paid to French or EU of writers, actors (up to the minimum set in collective bargaining agreements), direction and production staff (wages and incidentals) including the related social contributions.
- Expenditures incurred to specialized companies for technical goods and services.
- Transportation, travel and catering expenditures.
- Accomodation expenditures.
- Depreciation expenses.
Who is granted the tax rebate?
To be able to file a TRIP application, a company must meet the following two criteria:
- be subject to corporate income tax in France,
- act as the production services company for the sequences filmed or produced in France.
What are the eligible projects?
To qualify to the TRIP, a feature or TV production must meet all of the following criteria:
- it must be a work of fiction of live action or animation (whether singular or a series). Documentaries or commercials do not qualify.
- it must not receive any French State traditional financial support. Thus official co-productions with France do not qualify
- it must not be pornographic or promote violence
- it must have a minimum spending of €250 000 of qualifying expenditures in France or incur at least 50% of the production budget, whichever is lowest
- for live action, production must shoot at least 5 days in France
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 15% of the shots, or on average one and a half shots per minute, are digitally processed (see long form documentation).
When collect the tax rebate?
At the end of each fiscal year, a statutory auditor certifies the yearly production accounts, which, along with the provisional qualification and the income tax return, is sent by the French PSC to the tax authorities.
A refund is issued by the French State to the extent the production tax credit exceeds the company’s tax liability.
When is the starting date for considering eligible expenses?
Qualifying expenditures start at the date of reception of the application by the CNC.
> The Tax Rebate for International productions (TRIP): general description of the system (pdf)
Do not hesitate to contact the CNC for any questions relating to the qualification procedure or the regulatory framework, and Film France to receive information on production, notably for questions concerning shooting and making your project in France.
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