The CIJV (Video Game Tax Credit) scheme extended until December 31, 2028
Pursuing its strategy to make France a leader in video game production, the government has adopted a new decree which aims to modernize the system. The CIJV scheme has also been extended until December 31, 2028.
How do I know if I am eligible for the CIJV?
The eligibility of games for this preferential regime is based on a "Contribution to the development of creation" scale, known as the "cultural scale", which is based on various criteria that make it possible to define the cultural nature of the video game (article D331-22 of the Code of Cinema and Moving Images).
The previous version, conceived in 2007 when the system was created, no longer corresponded to the current stakes of the industry and was modernized after work carried out by the National Center for Cinema and the Moving Image (CNC) and the General Directorate of Companies in conjunction with professionals in the sector.
The new point system and eligibility criteria
Video games that have cumulatively obtained a certain number of points are considered to meet the creation conditions mentioned in the previous paragraph. The purpose of the new scale is to modernize the video game tax credit so that it responds to the problems that "game designers" may encounter.
This decree makes it possible to adapt the criteria to the current games, the criteria are simpler, better defined and more objective which makes them more predictable. This new system is intended to be an incentive, with a more detailed cultural objective than its predecessor. In particular, it enshrines the principle of "original creation".
Thus, projects that original visual, narrative and/or musical creation when creating a new universe and/or a new concept will be awarded points.
Points may also be awarded for innovative nature of the gametechnological innovation is an integral part of the dynamics of video game creation. It will be better adapted to mobile video games, which have become an important part of the production dynamics of French studios.
In addition, this new scale maintains a heritage criterionIn addition to the criteria relating to the European character of the video game, we also encourage projects with a strong European identity, in terms of content, choice of languages, or the production team.
