French videogame industry
- The Tax Credit for Videogames (Crédit d’Impôt Jeu Vidéo), a tax incentive scheme whose rate is set at 20%; and
- A selective aid (Fonds d’Aide au Jeu Vidéo or Support Fund for Videogames) intended for supporting videogame projects, based on assessment of their artistic quality and their commercial potential.
These two schemes are managed by the CNC (Centre National du Cinéma et de l’Image Animée), a public establishment overseen by the French Ministry for Culture and Communications.
Tax Credit for Videogames
- have a development cost of at least €100,000;
- be genuinely intended for sale to the public;
- be made mainly by authors/designers and staff who are French nationals or nationals of States of the European Union or of the European Economic Area who have signed administrative assistance agreements with France (non-European foreigners who are recognized as residents in France shall be deemed to be French citizens);
- contribute to the development and to the diversity of French and European creation (determined by means of a scale of points);