Published Works | Entertainment Law Review | 01 March 2005

New Motion Picture Tax Incentives in France and Hungary

To reduce costs, many French film productions are now hosted outside France, often in Central Europe. In an attempt to reverse this trend, the French legislature created a new tax credit for qualifying producers who conduct most of the production of a full-length feature film within France. On September 24, 2004, the French tax authority released guidelines explaining how the new tax credit works.