International tax credit for foreign film shoots extended to 2028
Articles 86 and 87 of the 2026 Finance Act extend by two years the international tax credit (Article 220 quaterdecies of the General Tax Code) for companies handling the executive production in France of foreign film and audiovisual works. It now covers expenses incurred until 31 December 2028 instead of 31 December 2026, and beyond that date for works granted provisional approval before it.
Measure originators
No official estimate found for this measure.
Measure impact
French executive production companies working on foreign films and series in France keep the tax credit for expenses incurred in 2027 and 2028. A work with provisional approval granted before 31 December 2028 keeps the credit for later expenses.
Official references
Sources
Procedure timeline
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Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel