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French Parliament increases tax rebate for large-scale VFX productions

Denied a similar proposal for actors' salaries

The French Parliament has agreed a 10 per cent rise on the international tax rebate for large-scale VFX productions.

The decision means that foreign productions spending at least €2 million on VFX will now obtain a 40 per cent rebate on all the qualified expenditures made in France.

Variety notes that the Parliament denied a proposal for “above-the-line expenditures” such as actor salaries to qualify for the rebate, as applies in the UK and Ireland which continue to attract the biggest productions.

According to the report, Ridley Scott’s upcoming drama about King Charles VI, The Last Duel, “would be filming entirely on location if the tax incentive had been improved.”

Instead half of the film will shoot in Ireland, where the actors’ salaries (including Adam Driver, Matt Damon and Ben Affleck) will be taken into account for tax breaks.