Paragraph 4: Calculation methods for creative documentaries

Articles in this section · 3

Article 311-49

French Cinema and Moving Image CodeIn force

Updated 7 Nov 2023


The coefficients applicable to works in the creative documentary genre are determined as follows:
I.-The works are divided into three groups:
1° First group: works for which the hourly cash contribution is greater than or equal to €160,000;
2° Second group: works for which the hourly cash contribution is less than €160,000 and greater than or equal to €25,000;
3° Third group: works for which the hourly cash contribution is less than €25,000 and greater than or equal to €12,000.
II.-A.-The coefficients applied to the duration of the works are as follows:
1° First group: 1.1;
2° Second group: the coefficient varies between 1.1 and 0.5 in proportion to the amount of the hourly cash contribution. This coefficient is rounded to four decimal places;
3° Third group: 0.5.
B.-The coefficient applied to the duration of works is set at 2.2 for creative documentaries involving the use of artistic and technical resources in the genres of fiction, animation or audiovisual adaptation of live performances and which meet the following conditions:
1° Have been the subject of the French hourly expenditure mentioned in 1° to 6° of article 311-41 in an amount equal to or greater than €450,000;
2° More than 50% of the final production cost must have been spent on artistic and technical resources relating exclusively to fiction, animation or the audiovisual adaptation of a live performance. This final cost does not include cross-cutting expenditure that cannot be allocated exclusively to one of these genres;
3° Have received an hourly cash contribution from one or more television service publishers or one or more on-demand audiovisual media service publishers, established in France or abroad, of at least €150,000. Where the television service publisher or on-demand audiovisual media service publisher is established abroad, the contract for the purchase of broadcasting rights is signed before the completion date of the work, either directly with the delegated production company established in France, or with the holder of the marketing mandate or the assignee of rights for the exploitation of the work abroad.
III.-A.-The coefficients provided for in II may be increased in the following cases and according to the following procedures, subject to meeting the conditions provided for in B of this III:
1° The work has received writing or development aid, other than automatic preparation aid, of at least €3,000, awarded by a public or private body or as part of the "MEDIA" sub-programme mentioned in e of 5°, or has been the subject of an hourly cash contribution of at least €6,000 under a writing or development agreement with a television service publisher or an on-demand audiovisual media service publisher meeting the conditions laid down in 1° or 2° of Article 311-8. This agreement must be concluded at least three months before the start of filming, or for works composed entirely of pre-existing images, at least three months before the start of editing. For series with episodes lasting more than 156 minutes, the minimum cash contribution is set at €18,000. <In this case, the coefficients are increased by 0.1 when the work has received one aid or contribution and by 0.2 when the work has received at least two aids or contributions;
2° Original music has been specially created for the work and gives rise, pursuant to contracts concluded with the delegated production company established in France, to a minimum cumulative gross remuneration of €3,500 for the author(s) and performer(s), for a work lasting one hour. For series with episodes lasting more than 156 minutes, this minimum remuneration is €2,800 for a work lasting one hour. For a work of a different duration, the minimum remuneration is determined pro rata temporis. Original music is used for a significant length of time in the work.
In this case, the coefficients are increased by 0.1;
3° The number of days worked by the chief editor(s) reaches a minimum threshold. In this case, the coefficients are increased by 0.1 when the number of days is greater than or equal to 25 and by 0.2 when this number is greater than or equal to 35 for a work lasting 52 minutes. For a work of a different duration, the minimum number of days is determined pro rata temporis.
For a single work, only one chief editor is taken into account. For a series, only one chief editor per episode is taken into account.
The chief editor(s) may either be employed by the delegated production company established in France and remunerated in accordance with the national collective agreement for audiovisual production, or be employed by a publisher of television services or on-demand audiovisual media services mentioned in a of 1° or a of 2° of article 311-8 and remunerated in accordance with the collective agreements and conventions applicable in the sectors concerned;
4° The number of foreign countries for which a publisher of television services or on-demand audiovisual media services other than those who have contributed to the initial contribution provided for in articles 311-8 and 311-9 has concluded, no later than three months after the date of completion of the work, a contract for the exploitation of the work reaches a minimum threshold. The contract may be concluded :
a) Either with the delegated production company established in France;
b) Or with the holder of the marketing mandate or the assignee of rights for the exploitation of the work abroad who has entered into a contract with the delegated production company established in France;
c) Or, in the case of an international co-production with a French majority, with the foreign co-producer or with the holder of the marketing mandate or the assignee of rights for the exploitation of the work abroad with whom this co-producer has contracted.
In this case, the coefficients are increased by 0.1 when the number of countries is greater than or equal to 3 and by 0.2 when this number is greater than or equal to 5;
5° The delegated production company established in France has obtained, for the production of the work and before the date of its completion, at least two cash financings among the following financings:
a) Funding from a television service publisher or an on-demand audiovisual media service publisher, other than those who contributed to the initial contribution provided for in articles 311-8 and 311-9 and meeting the following conditions:


it is established in France;
-it is not controlled by the publishers who contributed to the aforementioned initial contribution, or by one or more persons controlling them;
-it does not control the delegated production company established in France;
-it is not controlled by the delegated production company established in France or by one or more persons controlling it;


b) Funding from a regional or local authority or a local or regional fund of a Member State of the European Union;
c) Funding from a French foundation or an association recognised as being in the public interest;
d) Funding from the French State or a French public body;
e) Funding from the European Union, in particular as part of the "MEDIA" sub-programme of the "Creative Europe" programme, provided for in Regulation (EU) No 2021/818 of the European Parliament and of the Council of 20 May 2021 establishing the "Creative Europe" programme (2021 to 2027);
f) Funding from an organisation for the collective management of copyright and related rights mentioned in Title II of Book III of Part One of the Intellectual Property Code.
The amount of each grant is at least €4,500 for a work lasting one hour. For a work of a different duration, the minimum amount is determined pro rata temporis.
In this case, the coefficients are increased by 0.1;
6° The number of days worked by the director(s) reaches a minimum threshold determined according to the amount of the hourly cash contribution from the television service publisher(s) or on-demand audiovisual media service publisher(s), as follows:
a) 35 days when the contribution is less than €25,000;
b) 40 days when the contribution is greater than or equal to €25,000 and less than €50,000;
c) 50 days when the contribution is greater than or equal to €50,000 and less than €90,000;
d) 60 days when the contribution is greater than or equal to €90,000.
The minimum number of days applies to a work lasting 52 minutes. For a work of a different duration, the minimum number of days is determined pro rata temporis.
For a single work, only one director is taken into account. For a series, only one director per episode is taken into account and the minimum number of days is reduced by 20% when the episodes are longer than 156 minutes.
In this case, the coefficients are increased by 0.1.
B.-The coefficients may be increased:
1° Either when at least three of the six bonuses provided for in 1° to 6° of A are obtained;
2° Or when the bonuses obtained have the effect of increasing the coefficients by at least 0.4.
C.-The cumulative application of the bonuses may not have the effect of increasing the coefficients by more than 0.5.
IV-The coefficients provided for in II are increased by 20% for creative documentaries that are historical, scientific, artistic or have several of these characteristics at the same time.
Historical creative documentaries are considered to be creative documentaries that aim to shed light on one or more periods of history that predate the date of submission of the application for support by at least five years.
Science documentaries are creative documentaries that aim to provide an understanding of subjects in one or more of the exact and natural sciences, engineering and technological sciences, medical and health sciences and agricultural sciences as defined by the "Frascati Manual" published by the Organisation for Economic Co-operation and Development (OECD).
Artistic creative documentaries are considered to be creative documentaries aimed at promoting one or more of the following arts: architecture, sculpture, engraving, painting, drawing, theatre, dance, music, circus, poetry, literature including comic strips, photography, film and audiovisual.
To qualify for the bonus, historical, scientific or artistic creative documentaries must meet the following conditions:
A.-Give rise to a bonus coefficient under the conditions set out in B of III.
B.-Have received an hourly contribution in cash from one or more television service publishers or one or more on-demand audiovisual media service publishers, established in France or abroad, equal to or greater than €100,000. Where the television service publisher or on-demand audiovisual media service publisher is established abroad, the contract for the purchase of broadcasting rights is concluded before the completion date of the work, either directly with the delegated production company established in France, or with the holder of the marketing mandate or the assignee of rights for the exploitation of the work abroad.
C.-Significantly enrich the narrative by integrating archive footage, animated sequences, fictional sequences or other moving image sequences, photographs, or by using stereoscopic techniques or digital visual effects.
D.- Be made with the assistance of at least one historical, scientific or artistic advisor or, failing that, have been made in consultation with several experts on the subject in question. These advisors or experts are credited in the credits of the work.
In the event of a dispute or difficulty of interpretation concerning eligibility for the bonus, the President of the Centre national du cinéma et de l'image animée may consult the specialised committee responsible for awarding selective grants and, where applicable, any historical, scientific or artistic expert whose opinion it deems likely to help it reach a decision.
V.-For works included in programming slots dedicated to the broadcasting of recurring programmes, the production of which is carried out by the same delegated production company or is based on the same concept and the same production principles, the coefficients resulting from the application of II and III are reduced by 10% for every 416 minutes produced, without this reduction resulting in the application of a coefficient of less than 0.5.

Mariela Petrova

Need help applying this article to your situation?

A registered French Lawyer explains what applies to your business — in English, fixed fee.

within 48h

Fixed Fee

Talk to a lawyer
Common Questions

Working with a corporate lawyer in France — Q&A

Any time a strategic decision changes how the company is owned, governed or contractually bound — incorporation, fundraising, M&A, restructuring, shareholder agreements, or major commercial contracts. Earlier engagement always costs less than later remediation.

A notary (notaire) is a public officer who authenticates specific deeds (mainly real-estate transfers and certain family-law acts). A corporate lawyer (avocat) advises on strategy, negotiates and drafts company documents, and represents you in disputes. The two roles complement rather than overlap.

Yes — most of our clients are foreign suppliers, investors or holding entities. We bridge the gap between French law and your home jurisdiction's expectations and deliver everything bilingually.

The SAS (Société par Actions Simplifiée) is the default choice for most international structures: flexible governance, single shareholder allowed, no minimum capital, and works cleanly with foreign holding entities. We assess SARL, SA, SCI on the merits when the situation calls for it.

Yes — communications with a French avocat are protected by the secret professionnel (Article 66-5 of the Law of 31 December 1971). This protection is broader than the common-law attorney-client privilege and applies to written and oral exchanges.

We work on fixed fees for clearly scoped engagements (incorporation, contract drafting, audits) and on monthly retainers for ongoing advisory. Hourly billing is the exception, not the default. You always know the cost before work starts.

Typical timeline is 2–3 weeks from KYC kick-off to RCS registration, assuming standard documentation. Holding-company structures, foreign-shareholder identification or in-kind contributions can extend this — we flag the gating items at the first meeting.

Absolutely. We routinely coordinate with your in-house counsel, expert-comptable or notaire — pragmatic collaboration is the norm, not the exception. We send them everything they need to do their part without duplicating work.

Mariela Petrova

Mariela Petrova

Avocate au Barreau de Paris

Toque #C2396

15+ Years In Corporate Practice

English · French · Russian

Ready When You Are

Talk To A Corporate
Lawyer In France.

A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.

First EngagementFixed Fee

Talk to a French lawyer.

Reply within 24 hours.

Communications protected by professional secrecy — secret professionnel de l'avocat, Article 66-5 of the Law of 31 December 1971.

Continue Reading

Related corporate services in France

01 / Setup

Setting up a French company

Choose between SAS, SARL, SA or SCI — and structure your first French entity around how you actually plan to operate.

Read More
02 / Operating

French commercial contracts

Distribution, agency, supply, services and IP licences — drafted around the protections French law actually gives.

Read More
03 / Disputes

Business disputes & litigation

Shareholder conflicts, commercial breaches and pre-litigation strategy — handled by the same team that knows the file.

Read More