Paragraph 3: Definitive approval

Articles in this section · 4

Article D331-34

French Cinema and Moving Image CodeIn force

Updated 8 Nov 2023

The application for final approval must be accompanied by the following supporting documents:

1° An accounting document certified by an auditor indicating the final cost of the video game, the means of financing it and showing precisely the eligible expenditure incurred in France, in another Member State of the European Union, or in another State party to the Agreement on the European Economic Area that has signed a tax treaty with France containing an administrative assistance clause to combat tax evasion or avoidance, as well as in third countries;

2° A list of the names of the authors and creative collaborators who actually participated in or were assigned to the creation of the video game, specifying their nationality and, where applicable, their status as French residents;

3° A list of the names of the other companies or organisations called upon to participate in the creation of the video game and, for each of them, a copy of the invoices or other supporting documents and, where applicable, a copy of the service contract;

4° Any documents proving that the video game has actually been marketed;

5° Where applicable, the contract signed with a video game publisher and proof of acceptance by this publisher of the final version of the video game ready to be duplicated. This certificate states, where necessary, that the video game is published in its original versions in at least three languages in use in the European Union, including French;

6° A copy of the nominative social declaration provided for inarticle R. 133-14 of the French Social Security Code;

7° (Deleted)

8° All documents attesting to the definitive classification of the video game with regard to the classification systems in use in the industry aimed at limiting its availability to certain categories of minors, as well as the information needed to justify this;

9° A copy of the video game or dedicated access to the online version of the video game.

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