Extension until 2024 of the international tax credit for foreign productions filmed in France

Article 146 of the 2021 Finance Act extends by two years the tax credit for executive production expenses of foreign film and audiovisual works shot in France (international tax credit, Article 220 quaterdecies of the General Tax Code). The credit, which applied to expenses incurred until 31 December 2022, is extended to expenses incurred until 31 December 2024.