France, Film Financing and Television Programming: A Taxation Guide

France, Film Financing and Television Programming

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France has always made an effort to encourage the financing of films through tax and financial incentives. This has led to the creation of the SOFICA incentives, a special legal structure established to promote activity in the film industry. Certain regulatory bodies e.g., the Centre national de la Cinématographie (CNC), are in charge of promoting the production of French films and allocating these incentives.

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