Article 55 of the Finance Act for 2024 states that "In the first paragraph of I of article 220 terdecies of the French General Tax Code, after the reference "IV", the following words are inserted: "of the present article incurred up to December 31, 2026, as well as for expenses incurred thereafter when they relate to video games for which provisional approval was issued before that date"..
The new article states that Video game creation companies subject to corporate income tax or exempt under the terms of articles 44 sexies, 44 sexies A44 octies A, 44 duodecies44 quindecies, 44 sexdecies and 44 septdecies may benefit from a tax credit for the expenses mentioned in IV of this article incurred up to December 31, 2026, as well as for expenses incurred thereafter when they relate to video games for which provisional approval was issued before that date, which they incur with a view to creating approved video games."
The article thus provides for an end to the CIJV scheme on December 31, 2026.
The Video Game Tax Credit (CIJV) is available to :
- Who incur expenses before December 31, 2026
- Who already hold provisional approval prior to December 31, 2026.
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