Name

Type

Amount

Costs Covered

Eligibility

Who

Link for full details

Research Tax Credits (RTC)

Tax Credit

40% Year 1; 35% Year 2; 30% Year 3 and onwards.

All R&D Expenses

All companies with R&D expenses

Tax office

RTC

Export Tax Credit

Tax Credit

50% of eligible expenses on a 24 months period. Up to 40 000

Companies of less than 250 employees, turnover <50M or total balance <43M, a completely Expenses linked to commercial prospection, benchmarking, exhibitions, marketing, released capital which is 75% continously detained directly or indirectly by a physical persona. The consultancy companyy must create an export job position, all forms of contracts accepted. Salaries and social charges of employees dedicated to new video game conception, dotation to used material depreciation, expenses for defense and registration of drawings and models, functionning expenses Prototype realisation Companies whose employees charges exercing "art profession" represent at least 30% of the total workforce. No restriction for the size of the company. Companies who do not have any production activity are not eligible.

Tax office

EXPORT

Creation Tax Credit

Tax Credit

10% of eligible expenses, limited to 200 000 per company for 3 years Pre Production Aid: 35 % of all R&D expenditures Model Aid: 50% of cost of the project. Min 4000 up to 20,000 per project Collective operations: 50% of cost of the operation.

Tax office

CREATION

Refundable Advance

FAJV

Subsidy

Scale Model expenses

Eligible profile different for each of these 3 subsidies. Application are examined during a CNC commisison

CNC

CNC

Limited subvention

Collective operation costs

CIJV

Tax credit

20% of eligible expenses, limited to 3M by company per year

Expenses made for developement of a game

have development costs of more than 150 000 or equal. Be commercialised to public, no pornographic or violent scenes, mainly realised by French or European authors, contribute to the CNC development of European or French creation in video game. The CNC will provide an agreement which proves you can benefit from this credit

CIJV

RIAM

Subsidy/ refunfable loan

All expenses related to the project from its formulation to final phase. Support of For Smes who hold projects alone or in collaboration with others. Does not imply working with up to 60% of program cost. One part Subsidy, digital distribution of audiovisual contents, digital cinema, video games, virtual laboratories. CNC and OSEO will conduct a financial & technico-economic expertise to approve the one part loan. reality, interfaces, interactivity, filing, indexation, compression, HD, Web 2.0, VOD, project security. Amount calculated on a percentage of the sum of the following expanditures and the degree of innovation: conception and definition of project, commercial and technical feasability study, R&D statement, Prototypes and model conception, patent registration or extension (only for SMEs), preparation of industrial launch, research of partners.

CNC- OSEO

RIAM

Aide au Projet innovantInnovative Project Fund

Interest Free Loan

between 20% and 60% advance

For SMEs and independant companies of less than 2000 employees. Intensity of loan will be decided by OSEO according to the degree of innovation of your project

OSEO

INNOVATION

Prt Participatif d'amorage

Baiting Participation Loan

From 50K to 75K, limited to the company's own capital for a duration of 8 years with a 3 years deferred payment

All expenses related to the innovation program are retained.

For innovative and supported SMEs, created less than 5 years ago who benefit from OSEO innovation aid, from a creation/develpment aid awarded with the national contest of company creation of OSEO innovative technology, or regional aid for innovative company creation instructed by OSEO

AMORCAGE

DicraM

Subsidy

50% of budget

New innovative and experimental projects in multimedia and digital artistic creation. Fund for model production and digital multimedia events.

All companies. Project will be selected by an expert comittee and the CNC president.

CNC

dicream

Imaginove Call for Project

Subsidy

Around 40% of project cost for private companies and 100% of expenses made by a public lab. 50% max of cost of writing and development. Up to 50 000 max.

All R&D expenses related to the collaborative R&D project.

For all companies who hold an individual or collaborative innovation project linked to Imaginove and who are settled in the Rhne Alpes region. Projects will be examined by a selection comittee (Rhne Alpes region, DRIRE, OSEO, Imaginove and ARDI) Selective fund for cross media contents, including TV and/or cinema. The company must be settled in the Rhne Alpes region. Projects will be assessed according to the interactivty and/or participative dimension of the project, the artistic value, quality of writing, the ability of company and partners to conduct the project. Projects will be approved by a selection comittee

Imaginove

IMAGINOVE

Funds for new Medias

Subsidy

Writing and development costs of one given project

CNC

NEW MEDIAS

Rhne Alpes Region support for Subsidy Cross media projects

50% max of costs of development of project and up to 20 000

All expenses related to the project.

Rhne Alpes Region

RHONE ALPES

Growing SMEs Status

Fiscal status

Corporate Tax reduction limited to 200 000 for 3 years, anticipated refund of RTC, social charges deferred to 1 year.

Tax Reduction

Eligibility to this status for companies between 20 and 249 employees, turnover < 50M or total balance < 43M, A capital detained of at least 75% by a physical persona, to have employees expenses Tax office (excluding CEO) increased of at least 15% during each previous fiscal year

GAZELLES

JEI Status (Young Innovative Company)

Fiscal Status

Anticipated repayment of RTC creances + Fiscal Exonerations. Limited to 200 000 for 3 years

Tax Reduction

Eligibility for companies of less than 250 employees, 50% of capital must be owned by a physical persona, company must be < 8 years old, be created ex nihilo, tunrover <50M or total balance <43M, R&D expenses which are at least 15% of the total charges of the fiscal year.

Tax office

JEI