France adopted a law at the end of 2008 permitting certain non-French motion picture productions to benefit from a tax credit in France, which would result in a refund of up to 20 per cent of the production costs incurred in France, up to a maximum rebate of EUR 4 million.

The law provided that an implementing decree would define exactly what kinds of motion picture would qualify for the French tax credit.

The decree was finally published on December 1, 2009. It contains a detailed list of criteria and points that must be satisfied in order for a motion picture production to benefit from the French tax credit.

Read the Hogan & Hartson Update here.