I.-When a work is produced solely by one or more legal entities established in France, at least 50% of the final cost of that work must be covered by the expenditure mentioned in article 321-27 corresponding to operations or services carried out in France by companies established in France. <II.-When a work is produced as part of an international co-production, this work must : <br/>1° Be financed by a French participation at least equal to 30% of its final cost; <br/>2° Be the subject, for at least 50% of the French participation, of expenditure mentioned in article 321-27 corresponding to operations or services carried out in France by companies established in France.</p>
Article 321-28
Updated 7 Nov 2023

