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15445

Question 15445 — overseas

openFrance· National Assembly· FR

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26 May 2026

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26 May 2026

Summary

Mr. Moerani Frébault draws the attention of the Minister of Culture to the structural difficulties encountered by the audiovisual sector in French Polynesia in accessing national support systems for cinematographic and audiovisual production, in particular the international tax credit (C2I) managed by the National Center for Cinema and Animated Images (CNC). Several Polynesian companies in the audiovisual sector have recently alerted to the persistent obstacles to the development of this sector, which is nevertheless strategic for local employment, the attractiveness of the territory and the cultural influence of France in the Indo-Pacific area. As the system currently stands, Polynesian production companies cannot benefit directly from the international tax credit, reserved for companies established in mainland France or in territories recognized as eligible. This This situation forces local producers to use French relay companies in order to make international filming eligible for the tax system. This constraint leads to a loss of local added value; a transfer of legal and financial governance outside the territory; structural dependence on metropolitan co-producers; and a weakening of the competitiveness of French Polynesia compared to other Pacific destinations with more accessible tax mechanisms. Furthermore, despite the existence of an agreement signed in 2013 between the CNC and the government of French Polynesia, several eligibility criteria for national aid remain largely unsuited to the economic and structural realities of the territory: obligation of CNC approved broadcasters, high financial thresholds, linguistic criteria or even mechanisms automatic support that is difficult to achieve given the volume of local production. This situation severely limits the ability of Polynesian producers to access national support systems, even though the sector represents several hundred direct and indirect jobs and fully participates in French cultural influence in the Pacific. Consequently, he asks him if the Government plans to allow direct access for Polynesian production companies to the international tax credit; whether an adaptation of the CNC's eligibility criteria to overseas realities, particularly Polynesian ones, is envisaged; and finally what is the progress of the audiovisual support fund project for Oceania announced in 2024, as well as its estimated implementation schedule.

Machine translation from French. The official text remains authoritative.

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