Comparative study of tax incentive systems and the location of television and film production

The Centre National du Cinéma et de l’Image Animée has carried out a comparative study of the performance of tax incentive systems within the film and television production sectors in Europe and Canada. This study analyses in detail the workings of these systems in Belgium, Canada, Luxembourg, Germany, Ireland, Hungary and the United Kingdom. These measures have been studied by comparison with the French system. The work has been carried out by two institutions. Hamac Conseils has undertaken the sections on Belgium, Luxembourg and Canada. The comparative analysis of the measures in Ireland, Britain, Germany and Hungary has been led by the Mazars office.

This study analyses with precision the range of fiscal measures, both direct and indirect, that exist in each country, which promote international joint productions and/or local film shoots or the provision of services. This study evaluates the attractiveness of these tax devices for French cinema production and makes an assessment of the effects of these measures in terms of the location of spending, industry dynamics and the impact on employment. It provides existing evidence on the economic and tax effects of these measures and highlights the changes that have taken place since these measures were implemented. For each measure, the study presents its objectives, the terms of application, the classification of beneficiaries, the conditions regarding the geographic location of the business, the type and range of eligible expenses, the conditions concerning the location of expenses, the compatibility with other national and foreign public aid (including from France), the rate of the tax benefit (gross and net) and the existence or not of an upper limit/cap and its criteria.

This study is based on acquired information from the countries concerned. Some French professionals have been consulted and foreign organisations in the film and television sector have been contacted. This study also draws upon the information at the disposal of the CNC.

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